Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 SC622017 Kirsten Enrici Eros Enrici Joanne MacDonald Scott MacDonald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC622017 2024-03-31 SC622017 2025-03-31 SC622017 2024-04-01 2025-03-31 SC622017 frs-core:CurrentFinancialInstruments 2025-03-31 SC622017 frs-core:Non-currentFinancialInstruments 2025-03-31 SC622017 frs-core:ComputerEquipment 2025-03-31 SC622017 frs-core:ComputerEquipment 2024-04-01 2025-03-31 SC622017 frs-core:ComputerEquipment 2024-03-31 SC622017 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 SC622017 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC622017 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 SC622017 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC622017 frs-core:MotorVehicles 2025-03-31 SC622017 frs-core:MotorVehicles 2024-04-01 2025-03-31 SC622017 frs-core:MotorVehicles 2024-03-31 SC622017 frs-core:OtherResidualIntangibleAssets 2025-03-31 SC622017 frs-core:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 SC622017 frs-core:OtherResidualIntangibleAssets 2024-03-31 SC622017 frs-core:PlantMachinery 2025-03-31 SC622017 frs-core:PlantMachinery 2024-04-01 2025-03-31 SC622017 frs-core:PlantMachinery 2024-03-31 SC622017 frs-core:ShareCapital 2025-03-31 SC622017 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 SC622017 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC622017 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 SC622017 frs-bus:SmallEntities 2024-04-01 2025-03-31 SC622017 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC622017 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC622017 frs-bus:Director1 2024-04-01 2025-03-31 SC622017 frs-bus:Director2 2024-04-01 2025-03-31 SC622017 frs-bus:Director3 2024-04-01 2025-03-31 SC622017 frs-bus:Director4 2024-04-01 2025-03-31 SC622017 frs-countries:Scotland 2024-04-01 2025-03-31 SC622017 2023-03-31 SC622017 2024-03-31 SC622017 2023-04-01 2024-03-31 SC622017 frs-core:CurrentFinancialInstruments 2024-03-31 SC622017 frs-core:Non-currentFinancialInstruments 2024-03-31 SC622017 frs-core:ShareCapital 2024-03-31 SC622017 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: SC622017
Savage Kitchen Ltd
Financial Statements
For The Year Ended 31 March 2025
Manucci Pacioli Wedgwood Ltd
Chartered Accountant
Balquhatstone Mains
Station Road
Slamannan
Falkirk
FK1 3BQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC622017
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 3,011 1,331
Tangible Assets 4 122,039 170,107
125,050 171,438
CURRENT ASSETS
Stocks 5 17,534 19,077
Debtors 6 47,441 36,478
Cash at bank and in hand 72,659 54,032
137,634 109,587
Creditors: Amounts Falling Due Within One Year 7 (91,965 ) (117,087 )
NET CURRENT ASSETS (LIABILITIES) 45,669 (7,500 )
TOTAL ASSETS LESS CURRENT LIABILITIES 170,719 163,938
Creditors: Amounts Falling Due After More Than One Year 8 (84,971 ) (106,936 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (23,161 ) (33,574 )
NET ASSETS 62,587 23,428
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 62,487 23,328
SHAREHOLDERS' FUNDS 62,587 23,428
Page 1
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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 Profit and Loss Account.
On behalf of the board
Kirsten Enrici
Director
Eros Enrici
Director
Joanne MacDonald
Director
Scott MacDonald
Director
30 December 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have considered the impact of the Covid-19 pandemic including the consequences of government imposed restrictions impacting directly upon the company and on the company’s customers and suppliers and the potential interruption to trade resulting from an absence of employees due to sickness and shielding.

At the time of approving the financial statements the company’s trading levels have returned to sustainable levels following an initial period of disruption and reduced turnover, but the directors acknowledge, despite recent positive news regarding vaccines, that the future impact of Covid -19 on the wider economy remains uncertain and could result in a range of potential outcomes.

Although recognising that Covid-19 gives rise to potential uncertainty over the company’s trading levels in the foreseeable future the directors have considered a range of possible outcomes and having also taking account of the cash and working capital availability remain confident that the company will continue to have sufficient resources to meet liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.

In view of the above the directors consider it is appropriate to prepare the financial statements on a going concern basis.
1.3. 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.
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.
1.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite economic life. They are amortised to profit and loss account over its estimated economic life. If a reliable estimate of the economic life cannot be made, the economic life shall not exceed ten years.

1.5. 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:
Leasehold 5% Straight Line
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
Computer Equipment 33% Straight Line
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1.6. 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 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 the profit and loss account as incurred.
1.7. 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.
1.8. 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.
1.9. 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.
1.10. General Information
Savage Kitchen Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC622017 . The registered office is Unit 3 Block 6 Muirhead, Mitchelston Industrial Estate, Kirkcalcy, Fife, KY1 3PS.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.
2. Average Number of Employees
Average number of employees, including directors, during the year was 23 (2024: 27)
23 27
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3. Intangible Assets
Other
£
Cost
As at 1 April 2024 8,378
Additions 3,469
As at 31 March 2025 11,847
Amortisation
As at 1 April 2024 7,047
Provided during the period 1,789
As at 31 March 2025 8,836
Net Book Value
As at 31 March 2025 3,011
As at 1 April 2024 1,331
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 27,762 101,196 144,754 9,672 283,384
Additions - 243 2,674 - 2,917
As at 31 March 2025 27,762 101,439 147,428 9,672 286,301
Depreciation
As at 1 April 2024 4,057 52,470 49,118 7,632 113,277
Provided during the period 1,388 16,272 32,001 1,324 50,985
As at 31 March 2025 5,445 68,742 81,119 8,956 164,262
Net Book Value
As at 31 March 2025 22,317 32,697 66,309 716 122,039
As at 1 April 2024 23,705 48,726 95,636 2,040 170,107
5. Stocks
2025 2024
£ £
Food, drinks and packaging 17,534 19,077
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 32,848 21,518
Prepayments and accrued income 4,422 3,120
Other debtors 4,239 2,899
VAT 5,932 8,941
47,441 36,478
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 11,965 11,755
Trade creditors 20,498 15,639
Bank loans and overdrafts 10,000 10,737
Corporation tax 34,100 18,911
Other taxes and social security 7,527 2,077
Other creditors 321 174
Accruals and deferred income 1,670 4,670
Directors' loan accounts 5,884 53,124
91,965 117,087
Net obligations under finance lease and hire purchase contracts are secured over the assets to which they relate.

8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 78,302 90,267
Bank loans 6,669 16,669
84,971 106,936
Net obligations under finance lease and hire purchase contracts are secured over the assets to which they relate.
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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