Acorah Software Products - Accounts Production 17.1.130 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08507282 Ms Claire Skerrett Mr Mathew Skerrett Ms Claire Skerrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08507282 2024-06-30 08507282 2025-06-30 08507282 2024-07-01 2025-06-30 08507282 frs-core:CurrentFinancialInstruments 2025-06-30 08507282 frs-core:Non-currentFinancialInstruments 2025-06-30 08507282 frs-core:PlantMachinery 2025-06-30 08507282 frs-core:PlantMachinery 2024-07-01 2025-06-30 08507282 frs-core:PlantMachinery 2024-06-30 08507282 frs-core:ShareCapital 2025-06-30 08507282 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08507282 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08507282 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08507282 frs-bus:SmallEntities 2024-07-01 2025-06-30 08507282 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08507282 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08507282 frs-bus:Director1 2024-07-01 2025-06-30 08507282 frs-bus:Director2 2024-07-01 2025-06-30 08507282 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 08507282 frs-countries:EnglandWales 2024-07-01 2025-06-30 08507282 2023-06-30 08507282 2024-06-30 08507282 2023-07-01 2024-06-30 08507282 frs-core:CurrentFinancialInstruments 2024-06-30 08507282 frs-core:Non-currentFinancialInstruments 2024-06-30 08507282 frs-core:ShareCapital 2024-06-30 08507282 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08507282
Picniq Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Picniq Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Picniq Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 08507282

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 9,000 |  | 14,849
|  |  | 9,000 |  | 14,849
CURRENT ASSETS
Debtors | 5 | 38,041 |  | 150,316 |
Cash at bank and in hand |  | 130,173 |  | 130,414 |
|  | 168,214 |  | 280,730 |
Creditors: Amounts Falling Due Within One Year | 6 | (647,997 ) |  | (545,476 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (479,783 ) |  | (264,746 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (470,783 ) |  | (249,897 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (24,885 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,249 ) |  | (3,712 )
NET LIABILITIES |  |  | (473,032 ) |  | (278,494 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 30,000 |  | 30,000
Profit and Loss Account |  |  | (503,032 ) |  | (308,494 )
SHAREHOLDERS' FUNDS |  |  | (473,032) |  | (278,494)

Page 1
Page 2
Picniq Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Ms Claire Skerrett Director
5 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Picniq Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Picniq Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08507282 . The registered office is Space House, 22-24 Oxford Road,, Bournemouth, Dorset , BH8 8EZ.
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. Going Concern Disclosure
At the time of approving the financial statements, the directors have reasonable expectation that the company has adequate resources to continue in operation and existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover represents the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales tax and discounts.
Turnover relating to the sale of tourist attraction tickets is recognised when full payment has been received.
Where the company acts as a principal, turnover represents only the profit element of the total transaction value ("TTV").
TTV is the total gross sales amount receivable in respect of tourist attraction ticket sales for the year.
Trade debtors will represent gross amounts payable in respect of attraction tickets.
In order to evaluate sales of the business, management use TTV as a measure of the gross value of the business.
Where the company acts as a principal, a single total transaction value represents the price at which products or services are sold net of any value added taxes and discounts.
TTV for the year end 30 June 2025 totalled £9,633,482 (2024 £8,395,150)
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:

Plant & Machinery | 25% straightline

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.
...CONTINUED
Page 3
Page 4
Picniq Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 17)
15 17
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 July 2024 | 48,498
Additions | 2,936
As at 30 June 2025 | 51,434
Depreciation
As at 1 July 2024 | 33,649
Provided during the period | 8,785
As at 30 June 2025 | 42,434
Net Book Value
As at 30 June 2025 | 9,000
As at 1 July 2024 | 14,849

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,423 |  | 66,603
Amounts owed by group undertakings | - |  | 47,313
Other debtors | 618 |  | 36,400
| 38,041 |  | 150,316

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 414,849 |  | 305,860
Bank loans and overdrafts | 25,006 |  | 69,839
Other creditors | 208,142 |  | 145,003
Taxation and social security | - |  | 24,774
| 647,997 |  | 545,476

Page 4
Page 5
Picniq Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 24,885

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 30,000 |  | 30,000

9. Exceptional Items
Other exceptional operating costs of £37,905 represents the balance released on the inter-company loan with Picniq's Parent company.
Page 5