Acorah Software Products - Accounts Production 18.1.170 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07457649 G M Williams-Hawkes C Williams-Hawkes T N Williams-Hawkes E N Williams-Hawkes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07457649 2024-12-31 07457649 2025-12-31 07457649 2025-01-01 2025-12-31 07457649 frs-core:CurrentFinancialInstruments 2025-12-31 07457649 frs-core:Non-currentFinancialInstruments 2025-12-31 07457649 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07457649 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07457649 frs-core:LandBuildings 2025-12-31 07457649 frs-core:LandBuildings 2025-01-01 2025-12-31 07457649 frs-core:LandBuildings 2024-12-31 07457649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07457649 frs-core:MotorVehicles 2025-01-01 2025-12-31 07457649 frs-core:PlantMachinery 2025-12-31 07457649 frs-core:PlantMachinery 2025-01-01 2025-12-31 07457649 frs-core:PlantMachinery 2024-12-31 07457649 frs-core:ShareCapital 2025-12-31 07457649 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07457649 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07457649 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07457649 frs-bus:SmallEntities 2025-01-01 2025-12-31 07457649 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07457649 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07457649 frs-bus:Director1 2025-01-01 2025-12-31 07457649 frs-bus:Director2 2025-01-01 2025-12-31 07457649 frs-bus:Director3 2025-01-01 2025-12-31 07457649 frs-bus:Director3 2024-12-31 07457649 frs-bus:Director3 2025-12-31 07457649 frs-bus:Director4 2025-01-01 2025-12-31 07457649 frs-countries:EnglandWales 2025-01-01 2025-12-31 07457649 2023-12-31 07457649 2024-12-31 07457649 2024-01-01 2024-12-31 07457649 frs-core:CurrentFinancialInstruments 2024-12-31 07457649 frs-core:Non-currentFinancialInstruments 2024-12-31 07457649 frs-core:ShareCapital 2024-12-31 07457649 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07457649
South Western Hotel & Catering Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
South Western Hotel & Catering Co. Ltd
Contents
Contents

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

Page 1
South Western Hotel & Catering Co. Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07457649

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,279,807 |  | 1,286,063
|  |  | 1,279,807 |  | 1,286,063
CURRENT ASSETS
Stocks | 5 | 16,302 |  | 13,462 |
Debtors | 6 | 13,980 |  | 13,426 |
Cash at bank and in hand |  | 124,244 |  | 115,073 |
|  | 154,526 |  | 141,961 |
Creditors: Amounts Falling Due Within One Year | 7 | (251,036 ) |  | (253,167 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (96,510 ) |  | (111,206 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,183,297 |  | 1,174,857
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (5,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,409 ) |  | (14,371 )
NET ASSETS |  |  | 1,164,888 |  | 1,155,486
CAPITAL AND RESERVES
Called up share capital | 9 |  | 835,860 |  | 835,860
Profit and Loss Account |  |  | 329,028 |  | 319,626
SHAREHOLDERS' FUNDS |  |  | 1,164,888 |  | 1,155,486

Page 1
Page 2
South Western Hotel & Catering Co. Ltd
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 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

G M Williams-Hawkes Director
2 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
South Western Hotel & Catering Co. Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
South Western Hotel & Catering Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07457649 . The registered office is 68 Fore Street, Topsham, Exeter, EX3 0HL.
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.
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:

Freehold | 2% straight line
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 15% reducing balance
Computer Equipment | 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.
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
South Western Hotel & Catering Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 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.
2.6. 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: 26 (2024: 26)
26 26
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 1,204,980 | 340,754 | 1,545,734
Additions | - | 11,285 | 11,285
As at 31 December 2025 | 1,204,980 | 352,039 | 1,557,019
Depreciation
As at 1 January 2025 | 4,820 | 254,851 | 259,671
Provided during the period | 2,410 | 15,131 | 17,541
As at 31 December 2025 | 7,230 | 269,982 | 277,212
Net Book Value
As at 31 December 2025 | 1,197,750 | 82,057 | 1,279,807
As at 1 January 2025 | 1,200,160 | 85,903 | 1,286,063

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 16,302 |  | 13,462

Page 4
Page 5
South Western Hotel & Catering Co. Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 13,980 |  | 13,426

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 45,878 |  | 41,241
Bank loans and overdrafts | 5,000 |  | 10,000
Other creditors | 144,130 |  | 152,604
Taxation and social security | 56,028 |  | 49,322
| 251,036 |  | 253,167

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 5,000

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 835,860 |  | 835,860

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

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Williams-Hawkes | 149 | 217 | 366 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 5