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 NI644477 Mrs Elaine Catterson Mr Paul Catterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI644477 2024-03-31 NI644477 2025-03-31 NI644477 2024-04-01 2025-03-31 NI644477 frs-core:CurrentFinancialInstruments 2025-03-31 NI644477 frs-core:Non-currentFinancialInstruments 2025-03-31 NI644477 frs-core:ComputerEquipment 2025-03-31 NI644477 frs-core:ComputerEquipment 2024-04-01 2025-03-31 NI644477 frs-core:ComputerEquipment 2024-03-31 NI644477 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 NI644477 frs-core:FurnitureFittings 2025-03-31 NI644477 frs-core:FurnitureFittings 2024-04-01 2025-03-31 NI644477 frs-core:FurnitureFittings 2024-03-31 NI644477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 NI644477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 NI644477 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 NI644477 frs-core:MotorVehicles 2025-03-31 NI644477 frs-core:MotorVehicles 2024-04-01 2025-03-31 NI644477 frs-core:MotorVehicles 2024-03-31 NI644477 frs-core:OtherResidualIntangibleAssets 2025-03-31 NI644477 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 NI644477 frs-core:OtherResidualIntangibleAssets 2024-03-31 NI644477 frs-core:PlantMachinery 2025-03-31 NI644477 frs-core:PlantMachinery 2024-04-01 2025-03-31 NI644477 frs-core:PlantMachinery 2024-03-31 NI644477 frs-core:ShareCapital 2025-03-31 NI644477 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 NI644477 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI644477 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 NI644477 frs-bus:SmallEntities 2024-04-01 2025-03-31 NI644477 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI644477 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI644477 frs-bus:Director1 2024-04-01 2025-03-31 NI644477 frs-bus:Director2 2024-04-01 2025-03-31 NI644477 frs-countries:NorthernIreland 2024-04-01 2025-03-31 NI644477 2023-03-31 NI644477 2024-03-31 NI644477 2023-04-01 2024-03-31 NI644477 frs-core:CurrentFinancialInstruments 2024-03-31 NI644477 frs-core:Non-currentFinancialInstruments 2024-03-31 NI644477 frs-core:ShareCapital 2024-03-31 NI644477 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: NI644477
Burger Republic (N.I.) Botanic Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI644477
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,116 5,424
Tangible Assets 5 41,380 46,908
45,496 52,332
CURRENT ASSETS
Debtors 6 69,115 20,922
Cash at bank and in hand 61,107 145,595
130,222 166,517
Creditors: Amounts Falling Due Within One Year 7 (112,132 ) (116,290 )
NET CURRENT ASSETS (LIABILITIES) 18,090 50,227
TOTAL ASSETS LESS CURRENT LIABILITIES 63,586 102,559
Creditors: Amounts Falling Due After More Than One Year 8 (2,926 ) (13,445 )
NET ASSETS 60,660 89,114
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 60,560 89,014
SHAREHOLDERS' FUNDS 60,660 89,114
Page 1
Page 2
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 Paul Catterson
Director
26/11/2025
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
Burger Republic (N.I.) Botanic Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI644477 . The registered office is 139a Kilrea Road, Upperlands , Maghera, BT46 5TA.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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:
Freehold 2% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 15% Straight Line
2.5. 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.
2.6. Related Parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 16)
18 16
4. Intangible Assets
Other
£
Cost
As at 1 April 2024 13,080
As at 31 March 2025 13,080
Amortisation
As at 1 April 2024 7,656
Provided during the period 1,308
As at 31 March 2025 8,964
Net Book Value
As at 31 March 2025 4,116
As at 1 April 2024 5,424
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 30,542 73,480 19,295 30,120
Additions - - - 1,874
As at 31 March 2025 30,542 73,480 19,295 31,994
Depreciation
As at 1 April 2024 2,444 69,711 18,610 18,969
Provided during the period 610 1,163 685 4,338
As at 31 March 2025 3,054 70,874 19,295 23,307
Net Book Value
As at 31 March 2025 27,488 2,606 - 8,687
As at 1 April 2024 28,098 3,769 685 11,151
Computer Equipment Total
£ £
Cost
As at 1 April 2024 6,198 159,635
Additions 371 2,245
As at 31 March 2025 6,569 161,880
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2024 2,993 112,727
Provided during the period 977 7,773
As at 31 March 2025 3,970 120,500
Net Book Value
As at 31 March 2025 2,599 41,380
As at 1 April 2024 3,205 46,908
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,006 13,217
Amounts owed by group undertakings 60,109 7,705
69,115 20,922
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 73,237 33,826
Bank loans and overdrafts 10,174 9,879
Amounts owed to group undertakings - 3,766
Other creditors 2,559 29,182
Taxation and social security 26,162 39,637
112,132 116,290
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 2,926 13,445
9. Related Party Transactions
At the end of the financial year a total balance of £195 was owed to Burger Republic (N.I.) Botanic Limited by Enzo Pizza Ltd (2024 - £195).
At the end of the financial year a total balance of £14,510 was owed to Burger Republic (N.I.) Botanic Limited by Burger Republic Ireland Limited (2024 - £7,510).
At the end of the financial year a total balance of £23,132 was owed to Burger Republic (N.I.) Botanic Limited by Burger Republic Callender Limited (2024 - -£3,766).
At the end of the financial year a total balance of £21,000 was owed to Burger Republic (N.I.) Botanic Limited by Finnbridge Limited (2024 - -£24,000).
Page 5