Acorah Software Products - Accounts Production 16.8.310 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10507942 Alison West Darren Woodhall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10507942 2024-12-31 10507942 2025-12-31 10507942 2025-01-01 2025-12-31 10507942 frs-core:CurrentFinancialInstruments 2025-12-31 10507942 frs-core:BetweenOneFiveYears 2025-12-31 10507942 frs-core:ComputerEquipment 2025-12-31 10507942 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10507942 frs-core:ComputerEquipment 2024-12-31 10507942 frs-core:FurnitureFittings 2025-12-31 10507942 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10507942 frs-core:FurnitureFittings 2024-12-31 10507942 frs-core:WithinOneYear 2025-12-31 10507942 frs-core:ShareCapital 2025-12-31 10507942 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10507942 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10507942 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10507942 frs-bus:SmallEntities 2025-01-01 2025-12-31 10507942 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10507942 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10507942 frs-bus:Director1 2025-01-01 2025-12-31 10507942 frs-bus:Director2 2025-01-01 2025-12-31 10507942 frs-countries:EnglandWales 2025-01-01 2025-12-31 10507942 2023-12-31 10507942 2024-12-31 10507942 2024-01-01 2024-12-31 10507942 frs-core:CurrentFinancialInstruments 2024-12-31 10507942 frs-core:BetweenOneFiveYears 2024-12-31 10507942 frs-core:WithinOneYear 2024-12-31 10507942 frs-core:ShareCapital 2024-12-31 10507942 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 10507942
Hatton Butchers Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hatton Butchers Ltd
Contents
Contents

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

Page 1
Hatton Butchers Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10507942

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,869 |  | 10,266
|  |  | 8,869 |  | 10,266
CURRENT ASSETS
Stocks | 5 | 16,286 |  | 13,600 |
Debtors | 6 | 1,653 |  | 1,432 |
Cash at bank and in hand |  | 26,873 |  | 26,026 |
|  | 44,812 |  | 41,058 |
Creditors: Amounts Falling Due Within One Year | 7 | (37,777 ) |  | (41,144 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 7,035 |  | (86 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,904 |  | 10,180
NET ASSETS |  |  | 15,904 |  | 10,180
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20 |  | 20
Profit and Loss Account |  |  | 15,884 |  | 10,160
SHAREHOLDERS' FUNDS |  |  | 15,904 |  | 10,180

For the year ending 31 December 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

Alison West Director
10 March 2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Hatton Butchers Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Hatton Butchers Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10507942 . The registered office is 38 Station Road, Hatton, Derby, DE65 5EL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 31 December 2025 (2024: year ended 31 December 2024).
The financial statements are prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, 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.
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:

Fixtures & Fittings | 15% Straight Line
Computer Equipment | 20% Straight Line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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. 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.
Page 2
Page 3
Hatton Butchers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account 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: 4 (2024: 4)
4 4
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 40,259 | 2,146 | 42,405
Additions | 3,100 | - | 3,100
As at 31 December 2025 | 43,359 | 2,146 | 45,505
Depreciation
As at 1 January 2025 | 30,092 | 2,047 | 32,139
Provided during the period | 4,473 | 24 | 4,497
As at 31 December 2025 | 34,565 | 2,071 | 36,636
Net Book Value
As at 31 December 2025 | 8,794 | 75 | 8,869
As at 1 January 2025 | 10,167 | 99 | 10,266

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 16,286 |  | 13,600

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 133 |  | 117
VAT | 1,520 |  | 1,315
| 1,653 |  | 1,432

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 32,015 |  | 26,972
Corporation tax | 3,672 |  | 3,116
Other taxes and social security | 183 |  | 135
Other creditors | 312 |  | 158
Accruals and deferred income | 639 |  | 35
Directors' loan accounts | 956 |  | 10,728
| 37,777 |  | 41,144

Page 3
Page 4
Hatton Butchers Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 9,500 |  | 7,500
Later than one year and not later than five years | 24,542 |  | 26,875
| 34,042 |  | 34,375

Page 4