Acorah Software Products - Accounts Production 16.8.200 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05774993 Mr Graeme HEPBURN Mr Robert WARBURTON Mr Graeme HEPBURN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05774993 2024-04-30 05774993 2025-04-30 05774993 2024-05-01 2025-04-30 05774993 frs-core:CurrentFinancialInstruments 2025-04-30 05774993 frs-core:MotorVehicles 2025-04-30 05774993 frs-core:MotorVehicles 2024-05-01 2025-04-30 05774993 frs-core:MotorVehicles 2024-04-30 05774993 frs-core:PlantMachinery 2025-04-30 05774993 frs-core:PlantMachinery 2024-05-01 2025-04-30 05774993 frs-core:PlantMachinery 2024-04-30 05774993 frs-core:ShareCapital 2025-04-30 05774993 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05774993 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05774993 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05774993 frs-bus:SmallEntities 2024-05-01 2025-04-30 05774993 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05774993 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05774993 frs-bus:Director1 2024-05-01 2025-04-30 05774993 frs-bus:Director2 2024-05-01 2025-04-30 05774993 frs-bus:Director2 2024-04-30 05774993 frs-bus:Director2 2025-04-30 05774993 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 05774993 frs-countries:EnglandWales 2024-05-01 2025-04-30 05774993 2023-04-30 05774993 2024-04-30 05774993 2023-05-01 2024-04-30 05774993 frs-core:CurrentFinancialInstruments 2024-04-30 05774993 frs-core:ShareCapital 2024-04-30 05774993 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05774993
g & r Capital (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Emslie Bird Ltd
g & r Capital (UK) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
g & r Capital (UK) Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 05774993

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 20,526 |  | 30,511
|  |  | 20,526 |  | 30,511
CURRENT ASSETS
Stocks | 5 | 18,130 |  | 18,130 |
Debtors | 6 | (868 ) |  | 6,583 |
Cash at bank and in hand |  | 13,286 |  | 26,667 |
|  | 30,548 |  | 51,380 |
Creditors: Amounts Falling Due Within One Year | 7 | (31,624 ) |  | (20,092 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,076 ) |  | 31,288
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 19,450 |  | 61,799
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,739 ) |  | (2,739 )
NET ASSETS |  |  | 16,711 |  | 59,060
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 16,611 |  | 58,960
SHAREHOLDERS' FUNDS |  |  | 16,711 |  | 59,060

Page 1
Page 2
g & r Capital (UK) Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 Graeme HEPBURN Director
2nd February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
g & r Capital (UK) Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
g & r Capital (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05774993 . The registered office is 19 Vine Mews, Vine Street, Evesham, Worcestershire, WR11 4RE.
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 | 20% Straight Line
Motor Vehicles | 25% Reducing Balance

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 year was: 3 (2024: 3)
3 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 5,000 | 31,103 | 36,103
As at 30 April 2025 | 5,000 | 31,103 | 36,103
Depreciation
As at 1 May 2024 | 3,000 | 2,592 | 5,592
Provided during the period | 1,000 | 8,985 | 9,985
As at 30 April 2025 | 4,000 | 11,577 | 15,577

...CONTINUED
Page 3
Page 4
g & r Capital (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025 | 1,000 | 19,526 | 20,526
As at 1 May 2024 | 2,000 | 28,511 | 30,511

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 18,130 |  | 18,130

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | (868) |  | 6,583

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,188 |  | 18,772
Other creditors | 5,981 |  | 1,320
Taxation and social security | 3,455 |  | -
| 31,624 |  | 20,092

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Robert WARBURTON | 1,300 | - | 5,340 | - | (4,040 )

The above loan is unsecured, interest free and repayable on demand.
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