Acorah Software Products - Accounts Production 18.1.200 false true true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 13633713 H E Hawthorne C J Hawthorne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13633713 2024-09-30 13633713 2025-09-30 13633713 2024-10-01 2025-09-30 13633713 frs-core:CurrentFinancialInstruments 2025-09-30 13633713 frs-core:PlantMachinery 2025-09-30 13633713 frs-core:PlantMachinery 2024-10-01 2025-09-30 13633713 frs-core:PlantMachinery 2024-09-30 13633713 frs-core:ShareCapital 2025-09-30 13633713 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 13633713 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 13633713 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 13633713 frs-bus:SmallEntities 2024-10-01 2025-09-30 13633713 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 13633713 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 13633713 frs-bus:Director1 2024-10-01 2025-09-30 13633713 frs-bus:Director2 2024-10-01 2025-09-30 13633713 frs-countries:EnglandWales 2024-10-01 2025-09-30 13633713 2023-09-30 13633713 2024-09-30 13633713 2023-10-01 2024-09-30 13633713 frs-core:CurrentFinancialInstruments 2024-09-30 13633713 frs-core:WithinOneYear 2024-09-30 13633713 frs-core:ShareCapital 2024-09-30 13633713 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 13633713
Ginger Monkey Roastery Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Ginger Monkey Roastery Ltd
Contents
Contents

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

Page 1
Ginger Monkey Roastery Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 13633713

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,583 |  | 11,688
|  |  | 12,583 |  | 11,688
CURRENT ASSETS
Stocks | 5 | 2,575 |  | 2,500 |
Debtors | 6 | 2,109 |  | 1,046 |
Cash at bank and in hand |  | 1 |  | 1 |
|  | 4,685 |  | 3,547 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,310 ) |  | (6,387 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,625 ) |  | (2,840 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,042 ) |  | 8,848
NET (LIABILITIES)/ASSETS |  |  | (4,042 ) |  | 8,848
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (4,043 ) |  | 8,847
SHAREHOLDERS' FUNDS |  |  | (4,042) |  | 8,848

Page 1
Page 2
Ginger Monkey Roastery Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

H E Hawthorne Director
14 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ginger Monkey Roastery Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Ginger Monkey Roastery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13633713 . The registered office is 31 Christleton Road, Boughton, CH3 5UF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in future, he believes that the going concern basis is appropriate for these financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of coffee roasted bean goods. 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.
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 | 20% on cost

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.
Page 3
Page 4
Ginger Monkey Roastery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 October 2024 | 18,407
Additions | 5,723
As at 30 September 2025 | 24,130
Depreciation
As at 1 October 2024 | 6,719
Provided during the period | 4,828
As at 30 September 2025 | 11,547
Net Book Value
As at 30 September 2025 | 12,583
As at 1 October 2024 | 11,688

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,575 |  | 2,500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,392 |  | 408
Other debtors | 717 |  | 638
| 2,109 |  | 1,046

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 4,802 |  | 1,769
Other creditors | 16,508 |  | 4,618
| 21,310 |  | 6,387

8. Share Capital

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

Page 4
Page 5
Ginger Monkey Roastery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
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 | - |  | 2,470
| - |  | 2,470

10. Related Party Transactions
The directors have made an interest free loan available to the company during the period of £15,518 (2024 - £3,617), repayable on demand.
Page 5