Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09557105 Mr Mark Kershaw Mr Mark Hirons Ms Louise Mcgoff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09557105 2024-04-30 09557105 2025-04-30 09557105 2024-05-01 2025-04-30 09557105 frs-core:CurrentFinancialInstruments 2025-04-30 09557105 frs-core:Non-currentFinancialInstruments 2025-04-30 09557105 frs-core:ComputerEquipment 2025-04-30 09557105 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09557105 frs-core:ComputerEquipment 2024-04-30 09557105 frs-core:FurnitureFittings 2025-04-30 09557105 frs-core:FurnitureFittings 2024-05-01 2025-04-30 09557105 frs-core:FurnitureFittings 2024-04-30 09557105 frs-core:NetGoodwill 2025-04-30 09557105 frs-core:NetGoodwill 2024-05-01 2025-04-30 09557105 frs-core:NetGoodwill 2024-04-30 09557105 frs-core:PlantMachinery 2025-04-30 09557105 frs-core:PlantMachinery 2024-05-01 2025-04-30 09557105 frs-core:PlantMachinery 2024-04-30 09557105 frs-core:ShareCapital 2025-04-30 09557105 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09557105 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09557105 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09557105 frs-bus:SmallEntities 2024-05-01 2025-04-30 09557105 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09557105 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09557105 frs-bus:Director1 2024-05-01 2025-04-30 09557105 frs-bus:Director2 2024-05-01 2025-04-30 09557105 frs-bus:Director3 2024-05-01 2025-04-30 09557105 frs-core:Non-currentFinancialInstruments 1 2025-04-30 09557105 frs-countries:EnglandWales 2024-05-01 2025-04-30 09557105 2023-04-30 09557105 2024-04-30 09557105 2023-05-01 2024-04-30 09557105 frs-core:CurrentFinancialInstruments 2024-04-30 09557105 frs-core:Non-currentFinancialInstruments 2024-04-30 09557105 frs-core:ShareCapital 2024-04-30 09557105 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 09557105 frs-core:CurrentFinancialInstruments 1 2024-04-30 09557105 frs-core:Non-currentFinancialInstruments 1 2024-04-30
Registered number: 09557105
Pickled Walnut Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Pickled Walnut Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Pickled Walnut Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 09557105

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | - |  | 11,245
|  |  | - |  | 11,245
CURRENT ASSETS
Stocks | 6 | - |  | 18,250 |
Debtors | 7 | - |  | 3,117 |
Cash at bank and in hand |  | 359 |  | 1,188 |
|  | 359 |  | 22,555 |
Creditors: Amounts Falling Due Within One Year | 8 | (21,152 ) |  | (36,126 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,793 ) |  | (13,571 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (20,793 ) |  | (2,326 )
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (20,767 ) |  | (51,260 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,040 ) |  | (3,040 )
NET LIABILITIES |  |  | (44,600 ) |  | (56,626 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 450 |  | 450
Profit and Loss Account |  |  | (45,050 ) |  | (57,076 )
SHAREHOLDERS' FUNDS |  |  | (44,600) |  | (56,626)

Page 1
Page 2
Pickled Walnut Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Kershaw Director
24th September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pickled Walnut Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Pickled Walnut Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09557105 . The registered office is 50-52 Bridge Road, Litherland, Liverpool, L21 6PH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% SL
Fixtures & Fittings | 10% RB
Computer Equipment | 10% RB

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 26)
27 26
Page 3
Page 4
Pickled Walnut Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 77,914
As at 30 April 2025 | 77,914
Amortisation
As at 1 May 2024 | 77,914
As at 30 April 2025 | 77,914
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 May 2024 | 30,633 | 2,692 | 2,788 | 36,113
Disposals | (7,806 ) | (1,590 ) | (726 ) | (10,122 )
As at 30 April 2025 | 22,827 | 1,102 | 2,062 | 25,991
Depreciation
As at 1 May 2024 | 21,960 | 926 | 1,982 | 24,868
Provided during the period | 867 | 176 | 80 | 1,123
As at 30 April 2025 | 22,827 | 1,102 | 2,062 | 25,991
Net Book Value
As at 30 April 2025 | - | - | - | -
As at 1 May 2024 | 8,673 | 1,766 | 806 | 11,245

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | - |  | 18,250

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 3,098
Other debtors | - |  | 19
| - |  | 3,117

Page 4
Page 5
Pickled Walnut Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 14,711 |  | 14,515
Other taxes and social security | - |  | 2,590
VAT | - |  | 11,545
Funds to be refunded | - |  | 1,035
Directors' loan accounts | 6,441 |  | 6,441
| 21,152 |  | 36,126

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
MK Loan | 20,767 |  | 37,966
Carlsberg Marston's Loan | - |  | 13,294
| 20,767 |  | 51,260

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 450 |  | 450

Page 5