Acorah Software Products - Accounts Production 16.7.461 false true false 2 July 2024 31 August 2025 31 August 2025 SC815314 Mr Christopher Miles Mrs Zuzana Miles iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC815314 2024-07-01 SC815314 2025-08-31 SC815314 2024-07-02 2025-08-31 SC815314 frs-core:CurrentFinancialInstruments 2025-08-31 SC815314 frs-core:FurnitureFittings 2025-08-31 SC815314 frs-core:FurnitureFittings 2024-07-02 2025-08-31 SC815314 frs-core:FurnitureFittings 2024-07-01 SC815314 frs-core:PlantMachinery 2025-08-31 SC815314 frs-core:PlantMachinery 2024-07-02 2025-08-31 SC815314 frs-core:PlantMachinery 2024-07-01 SC815314 frs-core:ShareCapital 2025-08-31 SC815314 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC815314 frs-bus:PrivateLimitedCompanyLtd 2024-07-02 2025-08-31 SC815314 frs-bus:FilletedAccounts 2024-07-02 2025-08-31 SC815314 frs-bus:SmallEntities 2024-07-02 2025-08-31 SC815314 frs-bus:AuditExempt-NoAccountantsReport 2024-07-02 2025-08-31 SC815314 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-02 2025-08-31 SC815314 frs-bus:Director1 2024-07-02 2025-08-31 SC815314 frs-bus:Director2 2024-07-02 2025-08-31 SC815314 frs-countries:Scotland 2024-07-02 2025-08-31
Registered number: SC815314
The Penny Black Bar Limited
Unaudited Financial Statements
For the Period 2 July 2024 to 31 August 2025
TMA Accounting Ltd
Unit 10
80 Lytham Road
Fulwood
Preston
PR2 3AQ
The Penny Black Bar Limited
Contents
Contents

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

Page 1
The Penny Black Bar Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC815314

| 31 August 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 40,136
|  |  | 40,136
CURRENT ASSETS
Stocks | 5 | 10,379 |
Debtors | 6 | 77,275 |
Cash at bank and in hand |  | 55,357 |
|  | 143,011 |
Creditors: Amounts Falling Due Within One Year | 7 | (175,586 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (32,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 7,561
NET ASSETS |  |  | 7,561
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2
Profit and Loss Account |  |  | 7,559
SHAREHOLDERS' FUNDS |  |  | 7,561

For the period ending 31 August 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

Mrs Zuzana Miles Director
3rd December 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
The Penny Black Bar Limited
Notes to the Financial Statements
For the Period 2 July 2024 to 31 August 2025
Notes to the Financial Statements
1. General Information
The Penny Black Bar Limited is a private company, limited by shares, incorporated in Scotland, registered number SC815314 . The registered office is 43 Leith Street, Edinburgh, EH1 3AT.
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. 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 | 25%
Fixtures & Fittings | 25%

2.4. 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 period was: 11
11
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 2 July 2024 | 1,859 | 51,656 | 53,515
As at 31 August 2025 | 1,859 | 51,656 | 53,515
Depreciation
As at 2 July 2024 | 465 | 12,914 | 13,379
As at 31 August 2025 | 465 | 12,914 | 13,379
Net Book Value
As at 31 August 2025 | 1,394 | 38,742 | 40,136
As at 2 July 2024 | 1,394 | 38,742 | 40,136

Page 2
Page 3
The Penny Black Bar Limited
Notes to the Financial Statements (continued)
For the Period 2 July 2024 to 31 August 2025
5. Stocks

| 31 August 2025
--- | ---
| £
Finished goods | 10,379

6. Debtors

| 31 August 2025
--- | ---
| £
Due within one year
Other debtors | 77,275

7. Creditors: Amounts Falling Due Within One Year

| 31 August 2025
--- | ---
| £
Trade creditors | 121,822
Amounts owed to participating interests | 50,000
Taxation and social security | 3,764
| 175,586

8. Share Capital

| 31 August 2025
--- | ---
| £
Called Up Share Capital not Paid | 2
Amount of Allotted, Called Up Share Capital | 2

Page 3