Acorah Software Products - Accounts Production 16.2.800 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08388137 G Hume-Rothery iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08388137 2023-12-31 08388137 2024-12-31 08388137 2024-01-01 2024-12-31 08388137 frs-core:CurrentFinancialInstruments 2024-12-31 08388137 frs-core:Non-currentFinancialInstruments 2024-12-31 08388137 frs-core:ComputerEquipment 2024-12-31 08388137 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08388137 frs-core:ComputerEquipment 2023-12-31 08388137 frs-core:FurnitureFittings 2024-12-31 08388137 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08388137 frs-core:FurnitureFittings 2023-12-31 08388137 frs-core:NetGoodwill 2024-12-31 08388137 frs-core:NetGoodwill 2024-01-01 2024-12-31 08388137 frs-core:NetGoodwill 2023-12-31 08388137 frs-core:MotorVehicles 2024-12-31 08388137 frs-core:MotorVehicles 2024-01-01 2024-12-31 08388137 frs-core:MotorVehicles 2023-12-31 08388137 frs-core:ShareCapital 2024-12-31 08388137 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08388137 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08388137 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08388137 frs-bus:SmallEntities 2024-01-01 2024-12-31 08388137 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08388137 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08388137 frs-bus:Director1 2024-01-01 2024-12-31 08388137 frs-bus:Director1 2023-12-31 08388137 frs-bus:Director1 2024-12-31 08388137 frs-countries:EnglandWales 2024-01-01 2024-12-31 08388137 2022-12-31 08388137 2023-12-31 08388137 2023-01-01 2023-12-31 08388137 frs-core:CurrentFinancialInstruments 2023-12-31 08388137 frs-core:Non-currentFinancialInstruments 2023-12-31 08388137 frs-core:ShareCapital 2023-12-31 08388137 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08388137
Spatchcock Brasseries Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08388137
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 38,848 46,379
38,848 46,379
CURRENT ASSETS
Stocks 6,100 5,900
Debtors 6 183,287 59,590
Cash at bank and in hand 363,318 432,706
552,705 498,196
Creditors: Amounts Falling Due Within One Year 7 (126,832 ) (114,017 )
NET CURRENT ASSETS (LIABILITIES) 425,873 384,179
TOTAL ASSETS LESS CURRENT LIABILITIES 464,721 430,558
Creditors: Amounts Falling Due After More Than One Year 8 (658 ) (3,052 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,388 ) (12,388 )
NET ASSETS 451,675 415,118
CAPITAL AND RESERVES
Called up share capital 9 11 11
Income Statement 451,664 415,107
SHAREHOLDERS' FUNDS 451,675 415,118
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
G Hume-Rothery
Director
31/08/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Spatchcock Brasseries Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08388137 . The registered office is 25 Salt Hayle, Foundry Square, Hayle, TR27 4HH.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 5 years.
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic
financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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 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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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2023: 17)
20 17
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 180,000
As at 31 December 2024 180,000
Amortisation
As at 1 January 2024 180,000
As at 31 December 2024 180,000
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 28,032 65,163 22,756 115,951
Additions - 853 682 1,535
As at 31 December 2024 28,032 66,016 23,438 117,486
Depreciation
As at 1 January 2024 25,226 30,533 13,813 69,572
Provided during the period 702 5,461 2,903 9,066
As at 31 December 2024 25,928 35,994 16,716 78,638
Net Book Value
As at 31 December 2024 2,104 30,022 6,722 38,848
As at 1 January 2024 2,806 34,630 8,943 46,379
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 183,287 59,590
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,503 26,072
Other creditors 30,192 20,720
Taxation and social security 80,137 67,225
126,832 114,017
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 658 3,052
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 11 11
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Gabrielle Hume-Rothery - 2,574 - - 2,574
The above loan is unsecured, interest free and repayable on demand.
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