Acorah Software Products - Accounts Production 18.1.200 false true true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 04399177 Mr Richard Carr iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04399177 2025-02-28 04399177 2026-02-28 04399177 2025-03-01 2026-02-28 04399177 frs-core:CurrentFinancialInstruments 2026-02-28 04399177 frs-core:Non-currentFinancialInstruments 2026-02-28 04399177 frs-core:ComputerEquipment 2026-02-28 04399177 frs-core:ComputerEquipment 2025-03-01 2026-02-28 04399177 frs-core:ComputerEquipment 2025-02-28 04399177 frs-core:FurnitureFittings 2026-02-28 04399177 frs-core:FurnitureFittings 2025-03-01 2026-02-28 04399177 frs-core:FurnitureFittings 2025-02-28 04399177 frs-core:MotorVehicles 2026-02-28 04399177 frs-core:MotorVehicles 2025-03-01 2026-02-28 04399177 frs-core:MotorVehicles 2025-02-28 04399177 frs-core:ShareCapital 2026-02-28 04399177 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 04399177 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 04399177 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 04399177 frs-bus:SmallEntities 2025-03-01 2026-02-28 04399177 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 04399177 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 04399177 frs-bus:Director1 2025-03-01 2026-02-28 04399177 frs-countries:EnglandWales 2025-03-01 2026-02-28 04399177 2024-02-29 04399177 2025-02-28 04399177 2024-03-01 2025-02-28 04399177 frs-core:CurrentFinancialInstruments 2025-02-28 04399177 frs-core:Non-currentFinancialInstruments 2025-02-28 04399177 frs-core:ShareCapital 2025-02-28 04399177 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 04399177
Premier Cru Fine Wine Ltd.
Unaudited Financial Statements
For The Year Ended 28 February 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 04399177
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,614 4,573
3,614 4,573
CURRENT ASSETS
Stocks 23,307 28,422
Debtors 5 36,252 33,993
Cash at bank and in hand 2,460 3,998
62,019 66,413
Creditors: Amounts Falling Due Within One Year 6 (80,379 ) (84,248 )
NET CURRENT ASSETS (LIABILITIES) (18,360 ) (17,835 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,746 ) (13,262 )
Creditors: Amounts Falling Due After More Than One Year 7 (63,851 ) (74,150 )
NET LIABILITIES (78,597 ) (87,412 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (78,697 ) (87,512 )
SHAREHOLDERS' FUNDS (78,597) (87,412)
Page 1
Page 2
For the year ending 28 February 2026 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 Income Statement.
On behalf of the board
Mr Richard Carr
Director
15 April 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Premier Cru Fine Wine Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 04399177 . The registered office is The Octagon, Wells Road, Ilkley, West Yorkshire, LS29 9JB.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity.  Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on reducing balance
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 18,003 19,441 542 37,986
Disposals - (3,845 ) - (3,845 )
As at 28 February 2026 18,003 15,596 542 34,141
Depreciation
As at 1 March 2025 16,100 16,994 319 33,413
Provided during the period 476 368 73 917
Disposals - (3,803 ) - (3,803 )
As at 28 February 2026 16,576 13,559 392 30,527
Net Book Value
As at 28 February 2026 1,427 2,037 150 3,614
As at 1 March 2025 1,903 2,447 223 4,573
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 20,872 16,327
Other debtors 15,380 17,666
36,252 33,993
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 65,461 67,082
Bank loans and overdrafts 6,099 5,882
Other creditors 4,641 9,128
Taxation and social security 4,178 2,156
80,379 84,248
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 18,901 25,000
Other creditors 44,950 49,150
63,851 74,150
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Page 5
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5