Acorah Software Products - Accounts Production 16.7.461 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 04228062 Mrs F Pritchett Mr R Pritchett Mr R Pritchett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04228062 2024-08-31 04228062 2025-08-31 04228062 2024-09-01 2025-08-31 04228062 frs-core:CurrentFinancialInstruments 2025-08-31 04228062 frs-core:Non-currentFinancialInstruments 2025-08-31 04228062 frs-core:ComputerEquipment 2025-08-31 04228062 frs-core:ComputerEquipment 2024-09-01 2025-08-31 04228062 frs-core:ComputerEquipment 2024-08-31 04228062 frs-core:FurnitureFittings 2025-08-31 04228062 frs-core:FurnitureFittings 2024-09-01 2025-08-31 04228062 frs-core:FurnitureFittings 2024-08-31 04228062 frs-core:PlantMachinery 2025-08-31 04228062 frs-core:PlantMachinery 2024-09-01 2025-08-31 04228062 frs-core:PlantMachinery 2024-08-31 04228062 frs-core:SharePremium 2025-08-31 04228062 frs-core:ShareCapital 2025-08-31 04228062 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 04228062 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04228062 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 04228062 frs-bus:SmallEntities 2024-09-01 2025-08-31 04228062 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04228062 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 04228062 frs-bus:Director1 2024-09-01 2025-08-31 04228062 frs-bus:Director2 2024-09-01 2025-08-31 04228062 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 04228062 frs-countries:EnglandWales 2024-09-01 2025-08-31 04228062 2023-08-31 04228062 2024-08-31 04228062 2023-09-01 2024-08-31 04228062 frs-core:CurrentFinancialInstruments 2024-08-31 04228062 frs-core:Non-currentFinancialInstruments 2024-08-31 04228062 frs-core:SharePremium 2024-08-31 04228062 frs-core:ShareCapital 2024-08-31 04228062 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 04228062
Taurus Wines Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04228062
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 52,762 73,648
52,762 73,648
CURRENT ASSETS
Stocks 5 222,535 270,016
Debtors 6 47,792 59,819
Cash at bank and in hand 1,721 7,487
272,048 337,322
Creditors: Amounts Falling Due Within One Year 7 (199,816 ) (323,062 )
NET CURRENT ASSETS (LIABILITIES) 72,232 14,260
TOTAL ASSETS LESS CURRENT LIABILITIES 124,994 87,908
Creditors: Amounts Falling Due After More Than One Year 8 (38,233 ) (59,915 )
NET ASSETS 86,761 27,993
CAPITAL AND RESERVES
Called up share capital 9 2 2
Share premium account 276,800 276,800
Profit and Loss Account (190,041 ) (248,809 )
SHAREHOLDERS' FUNDS 86,761 27,993
Page 1
Page 2
For the year 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
Mr R Pritchett
Director
5th December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Taurus Wines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04228062 . The registered office is East Barn Whipley Manor Farm, Bramley, Guildford, Surrey, GU5 0LL.
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 is reduced for estimated customer returns, rebates and other similar allowances.
Grants relating to the purchase of tangible fixed assets are credited to deferred income and released to profit or loss over the expected useful lives of the relevant assets by equal annual instalments.
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% on cost
Fixtures & Fittings 10% on cost
Computer Equipment 33% on cost
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. 
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 6,844 198,188 38,279 243,311
As at 31 August 2025 6,844 198,188 38,279 243,311
Depreciation
As at 1 September 2024 6,844 125,661 37,158 169,663
Provided during the period - 19,765 1,121 20,886
As at 31 August 2025 6,844 145,426 38,279 190,549
Net Book Value
As at 31 August 2025 - 52,762 - 52,762
As at 1 September 2024 - 72,527 1,121 73,648
5. Stocks
2025 2024
£ £
Stock 222,535 270,016
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 46,140 51,397
Other debtors 1,652 8,422
47,792 59,819
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 115,818 155,865
Other loans 16,802 40,218
Other creditors 36,229 88,212
Taxation and social security 30,967 38,767
199,816 323,062
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other loans 26,032 42,833
Other creditors 12,201 17,082
38,233 59,915
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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