Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10621980 Mr Adam Smith Mr Charles Dobosz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10621980 2024-03-31 10621980 2025-03-31 10621980 2024-04-01 2025-03-31 10621980 frs-core:CurrentFinancialInstruments 2025-03-31 10621980 frs-core:Non-currentFinancialInstruments 2025-03-31 10621980 frs-core:FurnitureFittings 2025-03-31 10621980 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10621980 frs-core:FurnitureFittings 2024-03-31 10621980 frs-core:PlantMachinery 2025-03-31 10621980 frs-core:PlantMachinery 2024-04-01 2025-03-31 10621980 frs-core:PlantMachinery 2024-03-31 10621980 frs-core:ShareCapital 2025-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10621980 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10621980 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10621980 frs-bus:SmallEntities 2024-04-01 2025-03-31 10621980 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10621980 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2025-03-31 10621980 frs-core:UnlistedNon-exchangeTraded 2024-03-31 10621980 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 10621980 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 10621980 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 10621980 frs-bus:Director1 2024-04-01 2025-03-31 10621980 frs-bus:Director2 2024-04-01 2025-03-31 10621980 frs-countries:EnglandWales 2024-04-01 2025-03-31 10621980 2023-03-31 10621980 2024-03-31 10621980 2023-04-01 2024-03-31 10621980 frs-core:CurrentFinancialInstruments 2024-03-31 10621980 frs-core:Non-currentFinancialInstruments 2024-03-31 10621980 frs-core:ShareCapital 2024-03-31 10621980 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10621980
The Grill on The Square Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
The Grill on The Square Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Grill on The Square Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10621980

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,380 |  | 23,200
Investments | 5 |  | 178,563 |  | 178,563
|  |  | 186,943 |  | 201,763
CURRENT ASSETS
Stocks |  | 10,961 |  | 10,070 |
Debtors | 6 | 3,600 |  | 162,995 |
Cash at bank and in hand |  | 16,474 |  | 3,315 |
|  | 31,035 |  | 176,380 |
Creditors: Amounts Falling Due Within One Year | 7 | (453,466 ) |  | (438,566 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (422,431 ) |  | (262,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (235,488 ) |  | (60,423 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,667 ) |  | (11,667 )
NET LIABILITIES |  |  | (237,155 ) |  | (72,090 )
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | (237,255 ) |  | (72,190 )
SHAREHOLDERS' FUNDS |  |  | (237,155) |  | (72,090)

Page 1
Page 2
The Grill on The Square Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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 Charles Dobosz Director
06/11/2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Grill on The Square Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
The Grill on The Square Limited (registered number - 10621980 ) is a private company, limited by shares.
The company is incorporated in England & Wales.
The registered office is 7 Palmyra Square North, Warrington, Cheshire, WA1 1JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS 102, Section 1A – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are presented in Sterling (£)
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
The depreciation rates generally applicable are:

Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
Page 3
Page 4
The Grill on The Square Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation
Taxation represents the sum of the tax currently payable and deferred tax. The company’s liability for current tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the the computation of taxable profit. The carrying amount of deferred assets is reviewed at the end of each period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the accounting period.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
The average number of people employed by the comapany was 21 (2024: 19)
21 19
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 42,301 | 33,808 | 76,109
As at 31 March 2025 | 42,301 | 33,808 | 76,109
Depreciation
As at 1 April 2024 | 29,575 | 23,334 | 52,909
Provided during the period | 9,337 | 5,483 | 14,820
As at 31 March 2025 | 38,912 | 28,817 | 67,729
Net Book Value
As at 31 March 2025 | 3,389 | 4,991 | 8,380
As at 1 April 2024 | 12,726 | 10,474 | 23,200

Page 4
Page 5
The Grill on The Square Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 178,563
As at 31 March 2025 | 178,563
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 178,563
As at 1 April 2024 | 178,563

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 3,600 |  | -
Amounts owed by related parties | - |  | 162,995
| 3,600 |  | 162,995

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 46,046 |  | 47,611
Bank loans and overdrafts | 10,000 |  | 10,000
Other taxes and social security | 100,487 |  | 166,745
Other creditors | 238,649 |  | 214,210
Amounts owed to related parties | 58,284 |  | -
| 453,466 |  | 438,566

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,667 |  | 11,667

Page 5
Page 6
The Grill on The Square Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
9. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of the employees.
The assets of the scheme are held separately from those of the company in an independently administered fund.
10. Operating Leases
The company has commitments under non-cancellable operating leases.
The total of future minimum lease payments is £240,000 (2024 - £280,000).
The amount included in the profit and loss account for the year was £39,996 (2024 - £ 39,996)
Page 6