Acorah Software Products - Accounts Production 16.7.461 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 09544884 Mr Timothy Hines Mr Karl Bond Mrs Lindsay Bond Professor Simon Hayward iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09544884 2024-04-30 09544884 2025-04-30 09544884 2024-05-01 2025-04-30 09544884 frs-core:CurrentFinancialInstruments 2025-04-30 09544884 frs-core:Non-currentFinancialInstruments 2025-04-30 09544884 frs-core:ComputerEquipment 2024-05-01 2025-04-30 09544884 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-05-01 2025-04-30 09544884 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 09544884 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 09544884 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-30 09544884 frs-core:OtherResidualIntangibleAssets 2025-04-30 09544884 frs-core:OtherResidualIntangibleAssets 2024-05-01 2025-04-30 09544884 frs-core:OtherResidualIntangibleAssets 2024-04-30 09544884 frs-core:PlantMachinery 2025-04-30 09544884 frs-core:PlantMachinery 2024-05-01 2025-04-30 09544884 frs-core:PlantMachinery 2024-04-30 09544884 frs-core:SharePremium 2025-04-30 09544884 frs-core:ShareCapital 2025-04-30 09544884 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 09544884 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09544884 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 09544884 frs-bus:SmallEntities 2024-05-01 2025-04-30 09544884 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 09544884 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09544884 frs-bus:Director1 2024-05-01 2025-04-30 09544884 frs-bus:Director2 2024-05-01 2025-04-30 09544884 frs-bus:Director3 2024-05-01 2025-04-30 09544884 frs-bus:Director4 2024-05-01 2025-04-30 09544884 frs-countries:EnglandWales 2024-05-01 2025-04-30 09544884 2023-04-30 09544884 2024-04-30 09544884 2023-05-01 2024-04-30 09544884 frs-core:CurrentFinancialInstruments 2024-04-30 09544884 frs-core:Non-currentFinancialInstruments 2024-04-30 09544884 frs-core:SharePremium 2024-04-30 09544884 frs-core:ShareCapital 2024-04-30 09544884 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 09544884
Forest Distillery Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Hines Accountancy Ltd
Forest Distillery Ltd
Contents
Contents

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

Page 1
Forest Distillery Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 09544884

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 2,261 |  | 2,390
Tangible Assets | 5 |  | 190,214 |  | 119,118
|  |  | 192,475 |  | 121,508
CURRENT ASSETS
Stocks | 6 | 371,611 |  | 234,689 |
Debtors | 7 | 55,522 |  | 43,979 |
Cash at bank and in hand |  | 176,803 |  | 714,516 |
|  | 603,936 |  | 993,184 |
Creditors: Amounts Falling Due Within One Year | 8 | (128,538 ) |  | (221,554 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 475,398 |  | 771,630
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 667,873 |  | 893,138
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,170,165 ) |  | (1,032,372 )
NET LIABILITIES |  |  | (502,292 ) |  | (139,234 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,000 |  | 1,000
Share premium account |  |  | 375,000 |  | 375,000
Profit and Loss Account |  |  | (878,292 ) |  | (515,234 )
SHAREHOLDERS' FUNDS |  |  | (502,292) |  | (139,234)

Page 1
Page 2
Forest Distillery Ltd
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 Karl Bond Director
16th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Forest Distillery Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Forest Distillery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09544884 . The registered office is Cat & Fiddle, Buxton Road, Macclesfield Forest, Cheshire, SK11 0AR.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are intellectual property. It is amortised to profit and loss account over its estimated economic life of 10 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:

Leasehold | 25% Reducing Balance
Plant & Machinery | 10% Straight Line for Casks, 25% Reducing Balance for Plant and Equipment, 33% Straight Line for Computer Equipment
Computer Equipment | 33% Straight Line

2.5. 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: 17 (2024: 14)
17 14
Page 3
Page 4
Forest Distillery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 2,500
As at 30 April 2025 | 2,500
Amortisation
As at 1 May 2024 | 110
Provided during the period | 129
As at 30 April 2025 | 239
Net Book Value
As at 30 April 2025 | 2,261
As at 1 May 2024 | 2,390

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 May 2024 | 22,722 | 217,955 | 240,677
Additions | - | 94,620 | 94,620
As at 30 April 2025 | 22,722 | 312,575 | 335,297
Depreciation
As at 1 May 2024 | 16,270 | 105,289 | 121,559
Provided during the period | 1,614 | 21,910 | 23,524
As at 30 April 2025 | 17,884 | 127,199 | 145,083
Net Book Value
As at 30 April 2025 | 4,838 | 185,376 | 190,214
As at 1 May 2024 | 6,452 | 112,666 | 119,118

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 371,611 |  | 234,689

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 34,126 |  | 42,625
Other debtors | 21,396 |  | 1,354
| 55,522 |  | 43,979

Page 4
Page 5
Forest Distillery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 64,784 |  | 57,621
Bank loans and overdrafts | 28,567 |  | 132,267
Other creditors | 24,825 |  | 19,000
Taxation and social security | 10,362 |  | 12,666
| 128,538 |  | 221,554

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 77,666 |  | 132,477
Other loans | 1,092,499 |  | 899,895
| 1,170,165 |  | 1,032,372

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5