Acorah Software Products - Accounts Production 16.8.310 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04113607 Mr Patrick Robertson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04113607 2024-12-31 04113607 2025-12-31 04113607 2025-01-01 2025-12-31 04113607 frs-core:CurrentFinancialInstruments 2025-12-31 04113607 frs-core:Non-currentFinancialInstruments 2025-12-31 04113607 frs-core:ComputerEquipment 2025-12-31 04113607 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04113607 frs-core:ComputerEquipment 2024-12-31 04113607 frs-core:FurnitureFittings 2025-12-31 04113607 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04113607 frs-core:FurnitureFittings 2024-12-31 04113607 frs-core:NetGoodwill 2025-12-31 04113607 frs-core:NetGoodwill 2025-01-01 2025-12-31 04113607 frs-core:NetGoodwill 2024-12-31 04113607 frs-core:MotorVehicles 2025-12-31 04113607 frs-core:MotorVehicles 2025-01-01 2025-12-31 04113607 frs-core:MotorVehicles 2024-12-31 04113607 frs-core:PlantMachinery 2025-12-31 04113607 frs-core:PlantMachinery 2025-01-01 2025-12-31 04113607 frs-core:PlantMachinery 2024-12-31 04113607 frs-core:ShareCapital 2025-12-31 04113607 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04113607 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04113607 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04113607 frs-bus:SmallEntities 2025-01-01 2025-12-31 04113607 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04113607 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04113607 frs-bus:Director1 2025-01-01 2025-12-31 04113607 frs-countries:EnglandWales 2025-01-01 2025-12-31 04113607 2023-12-31 04113607 2024-12-31 04113607 2024-01-01 2024-12-31 04113607 frs-core:CurrentFinancialInstruments 2024-12-31 04113607 frs-core:Non-currentFinancialInstruments 2024-12-31 04113607 frs-core:ShareCapital 2024-12-31 04113607 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04113607
The Great Pie Shop Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Great Pie Shop Limited
Contents
Contents

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

Page 1
The Great Pie Shop Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04113607

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 21,042
Tangible Assets | 5 |  | 59,066 |  | 136,803
|  |  | 59,066 |  | 157,845
CURRENT ASSETS
Debtors | 6 | 4,943 |  | 6,035 |
Cash at bank and in hand |  | 132,081 |  | 252,220 |
|  | 137,024 |  | 258,255 |
Creditors: Amounts Falling Due Within One Year | 7 | (128,548 ) |  | (208,633 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,476 |  | 49,622
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 67,542 |  | 207,467
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (20,243 ) |  | (26,085 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (11,222 ) |  | (16,551 )
NET ASSETS |  |  | 36,077 |  | 164,831
CAPITAL AND RESERVES
Called up share capital |  |  | 77,904 |  | 77,904
Profit and Loss Account |  |  | (41,827 ) |  | 86,927
SHAREHOLDERS' FUNDS |  |  | 36,077 |  | 164,831

Page 1
Page 2
The Great Pie Shop Limited
Balance Sheet (continued)
As At 31 December 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Patrick Robertson Director
10 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Great Pie Shop Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Great Pie Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04113607 . The registered office is Jubilee House Swellshill, Brimscombe, Stroud, Gloucestershire, GL5 2SR.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 .
Sale of goods
Turnover from the sale of beverages and refreshments is recognised at the point of sale.
2.4. 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 profit and loss account over its estimated economic life of 10 years.
2.5. 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:

Plant & Machinery | 10% straight line
Motor Vehicles | 15% straight line
Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

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.
...CONTINUED
Page 3
Page 4
The Great Pie Shop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as set out below.
The business activities are seasonal and weekly staff numbers vary. 11 (2024: 11)
11 11
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 25,000
Disposals | (25,000 )
As at 31 December 2025 | -
Amortisation
As at 1 January 2025 | 3,958
Provided during the period | 11,042
Disposals | (15,000 )
As at 31 December 2025 | -
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | 21,042

Page 4
Page 5
The Great Pie Shop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 80,165 | 31,478 | 65,105 | 2,847 | 179,595
Additions | 19,153 | - | 11,950 | - | 31,103
Disposals | (73,294 ) | (18,333 ) | (12,887 ) | - | (104,514 )
As at 31 December 2025 | 26,024 | 13,145 | 64,168 | 2,847 | 106,184
Depreciation
As at 1 January 2025 | 17,003 | 15,208 | 9,059 | 1,522 | 42,792
Provided during the period | 36,305 | 2,521 | 10,015 | 683 | 49,524
Disposals | (40,614 ) | (4,584 ) | - | - | (45,198 )
As at 31 December 2025 | 12,694 | 13,145 | 19,074 | 2,205 | 47,118
Net Book Value
As at 31 December 2025 | 13,330 | - | 45,094 | 642 | 59,066
As at 1 January 2025 | 63,162 | 16,270 | 56,046 | 1,325 | 136,803

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,943 |  | 6,035

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 15,204 |  | 22,926
Bank loans and overdrafts | 5,650 |  | 5,318
Other creditors | 60,048 |  | 121,886
Taxation and social security | 47,646 |  | 58,503
| 128,548 |  | 208,633

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 20,243 |  | 26,085

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