Acorah Software Products - Accounts Production 16.7.461 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08634073 Mr S M Lund Mrs L J Lund iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08634073 2024-03-31 08634073 2025-03-31 08634073 2024-04-01 2025-03-31 08634073 frs-core:CurrentFinancialInstruments 2025-03-31 08634073 frs-core:Non-currentFinancialInstruments 2025-03-31 08634073 frs-core:BetweenOneFiveYears 2025-03-31 08634073 frs-core:ComputerEquipment 2025-03-31 08634073 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08634073 frs-core:ComputerEquipment 2024-03-31 08634073 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 08634073 frs-core:FurnitureFittings 2025-03-31 08634073 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08634073 frs-core:FurnitureFittings 2024-03-31 08634073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08634073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08634073 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 08634073 frs-core:MotorVehicles 2025-03-31 08634073 frs-core:MotorVehicles 2024-04-01 2025-03-31 08634073 frs-core:MotorVehicles 2024-03-31 08634073 frs-core:OtherResidualIntangibleAssets 2025-03-31 08634073 frs-core:OtherResidualIntangibleAssets 2024-03-31 08634073 frs-core:PlantMachinery 2025-03-31 08634073 frs-core:PlantMachinery 2024-04-01 2025-03-31 08634073 frs-core:PlantMachinery 2024-03-31 08634073 frs-core:WithinOneYear 2025-03-31 08634073 frs-core:ShareCapital 2025-03-31 08634073 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08634073 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08634073 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08634073 frs-bus:SmallEntities 2024-04-01 2025-03-31 08634073 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08634073 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08634073 frs-bus:Director1 2024-04-01 2025-03-31 08634073 frs-bus:Director2 2024-04-01 2025-03-31 08634073 frs-countries:EnglandWales 2024-04-01 2025-03-31 08634073 2023-03-31 08634073 2024-03-31 08634073 2023-04-01 2024-03-31 08634073 frs-core:CurrentFinancialInstruments 2024-03-31 08634073 frs-core:Non-currentFinancialInstruments 2024-03-31 08634073 frs-core:BetweenOneFiveYears 2024-03-31 08634073 frs-core:WithinOneYear 2024-03-31 08634073 frs-core:ShareCapital 2024-03-31 08634073 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08634073
Fanny's Distilling Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08634073
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 172 172
Tangible Assets 5 240,406 268,020
240,578 268,192
CURRENT ASSETS
Stocks 127,365 83,878
Debtors 6 93,518 68,251
Cash at bank and in hand 100 -
220,983 152,129
Creditors: Amounts Falling Due Within One Year 7 (22,533 ) (32,010 )
NET CURRENT ASSETS (LIABILITIES) 198,450 120,119
TOTAL ASSETS LESS CURRENT LIABILITIES 439,028 388,311
Creditors: Amounts Falling Due After More Than One Year 8 (787,046 ) (657,354 )
NET LIABILITIES (348,018 ) (269,043 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement (348,118 ) (269,143 )
SHAREHOLDERS' FUNDS (348,018) (269,043)
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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 Income Statement.
On behalf of the board
Mr S M Lund
Director
21 November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fanny's Distilling Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08634073 . The registered office is Highfield House Banks Lane, Riddlesden, Keighley, BD20 5QR.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity.  Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trade mark It is amortised to income statement over its estimated economic life of 4 years.
2.5. 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:
Freehold Not provided
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 25% on cost
2.6. Leasing and Hire Purchase Contracts
Assets obtained under 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement 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 the income statement as incurred.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting 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 reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 172
As at 31 March 2025 172
Net Book Value
As at 31 March 2025 172
As at 1 April 2024 172
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 90,053 311,433 28,495 5,366
Additions - 4,445 22,000 -
As at 31 March 2025 90,053 315,878 50,495 5,366
...CONTINUED
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Depreciation
As at 1 April 2024 - 163,096 6,550 471
Provided during the period - 22,379 29,124 1,661
As at 31 March 2025 - 185,475 35,674 2,132
Net Book Value
As at 31 March 2025 90,053 130,403 14,821 3,234
As at 1 April 2024 90,053 148,337 21,945 4,895
Computer Equipment Total
£ £
Cost
As at 1 April 2024 21,422 456,769
Additions 1,947 28,392
As at 31 March 2025 23,369 485,161
Depreciation
As at 1 April 2024 18,632 188,749
Provided during the period 2,842 56,006
As at 31 March 2025 21,474 244,755
Net Book Value
As at 31 March 2025 1,895 240,406
As at 1 April 2024 2,790 268,020
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 93,518 68,251
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,118 5,119
Trade creditors 5,565 6,916
Bank loans and overdrafts 10,269 13,780
Other creditors 2,581 6,195
22,533 32,010
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,244 14,032
Bank loans 110,324 126,633
Other creditors 666,478 516,689
787,046 657,354
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9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,014
Bank loans and overdrafts 81,714 94,707
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,118 5,119
Later than one year and not later than five years 10,244 14,032
14,362 19,151
14,362 19,151
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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