Acorah Software Products - Accounts Production 19.1.200 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 11550799 Mr Paul Fox Mrs Julie Fox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11550799 2025-01-31 11550799 2026-01-31 11550799 2025-02-01 2026-01-31 11550799 frs-core:CurrentFinancialInstruments 2026-01-31 11550799 frs-core:Non-currentFinancialInstruments 2026-01-31 11550799 frs-core:ComputerEquipment 2025-02-01 2026-01-31 11550799 frs-core:FurnitureFittings 2025-02-01 2026-01-31 11550799 frs-core:LandBuildings 2026-01-31 11550799 frs-core:LandBuildings 2025-02-01 2026-01-31 11550799 frs-core:LandBuildings 2025-01-31 11550799 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 11550799 frs-core:PlantMachinery 2026-01-31 11550799 frs-core:PlantMachinery 2025-02-01 2026-01-31 11550799 frs-core:PlantMachinery 2025-01-31 11550799 frs-core:ShareCapital 2026-01-31 11550799 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 11550799 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 11550799 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 11550799 frs-bus:SmallEntities 2025-02-01 2026-01-31 11550799 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 11550799 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 11550799 frs-bus:OrdinaryShareClass1 2025-02-01 2026-01-31 11550799 frs-bus:OrdinaryShareClass1 2026-01-31 11550799 frs-bus:Director1 2025-02-01 2026-01-31 11550799 frs-bus:Director1 2025-01-31 11550799 frs-bus:Director1 2026-01-31 11550799 frs-bus:Director2 2025-02-01 2026-01-31 11550799 frs-core:CurrentFinancialInstruments 1 2026-01-31 11550799 frs-core:CurrentFinancialInstruments 2 2026-01-31 11550799 frs-countries:EnglandWales 2025-02-01 2026-01-31 11550799 2024-01-31 11550799 2025-01-31 11550799 2024-02-01 2025-01-31 11550799 frs-core:CurrentFinancialInstruments 2025-01-31 11550799 frs-core:Non-currentFinancialInstruments 2025-01-31 11550799 frs-core:ShareCapital 2025-01-31 11550799 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 11550799 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 11550799 frs-core:CurrentFinancialInstruments 1 2025-01-31 11550799 frs-core:CurrentFinancialInstruments 2 2025-01-31
Registered number: 11550799
The Gastro Pub Kitchen Co Ltd
Financial Statements
For The Year Ended 31 January 2026
Simple Accounting NW Ltd
4-4a Blackburn Road
Accrington
BB5 1HD
The Gastro Pub Kitchen Co Ltd
Contents
Contents

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

Page 1
The Gastro Pub Kitchen Co Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 11550799

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 281,619 |  | 159,636
|  |  | 281,619 |  | 159,636
CURRENT ASSETS
Stocks | 5 | 8,000 |  | 8,000 |
Debtors | 6 | 41,037 |  | 37,462 |
Cash at bank and in hand |  | - |  | 12 |
|  | 49,037 |  | 45,474 |
Creditors: Amounts Falling Due Within One Year | 7 | (182,827 ) |  | (112,945 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (133,790 ) |  | (67,471 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 147,829 |  | 92,165
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (171,313 ) |  | (127,001 )
NET LIABILITIES |  |  | (23,484 ) |  | (34,836 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (23,486 ) |  | (34,838 )
SHAREHOLDERS' FUNDS |  |  | (23,484) |  | (34,836)

Page 1
Page 2
The Gastro Pub Kitchen Co Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 Paul Fox Director
6 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Gastro Pub Kitchen Co Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
The Gastro Pub Kitchen Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11550799 . The registered office is 4 Blackburn Road, Accrington, United Kingdom, BB5 1HD.
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. 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 | 0% Reducing balance
Plant & Machinery | 20% Reducing balance
Fixtures & Fittings | 20% Reducing balance
Computer Equipment | 33% on cost

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. 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: 6 (2025: 8)
6 8
4. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 February 2025 | 140,000 | 49,872 | 189,872
Additions | 122,612 | 4,122 | 126,734
As at 31 January 2026 | 262,612 | 53,994 | 316,606

...CONTINUED
Page 3
Page 4
The Gastro Pub Kitchen Co Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025 | - | 30,236 | 30,236
Provided during the period | - | 4,751 | 4,751
As at 31 January 2026 | - | 34,987 | 34,987
Net Book Value
As at 31 January 2026 | 262,612 | 19,007 | 281,619
As at 1 February 2025 | 140,000 | 19,636 | 159,636

Cost or valuation as at 31 January 2026 represented by:

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
At cost | 262,612 | 10,213 | 43,077 | 704 | 316,606
| 262,612 | 10,213 | 43,077 | 704 | 316,606

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 8,000 |  | 8,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 25 |  | -
Other debtors | 5,436 |  | 5,436
Intercompany - The Hungry Fox Ltd | 3,098 |  | 3,098
Directors' loan accounts | 32,478 |  | 28,928
| 41,037 |  | 37,462

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 63,690 |  | 49,910
Bank loans and overdrafts | 44,548 |  | 27,256
Other taxes and social security | 2,264 |  | 9,681
VAT | 35,971 |  | 21,968
Net wages payable | 2,014 |  | 2,788
Pension Control | 32 |  | 32
Greenking Brewery Loan | 30,176 |  | -
Accruals and deferred income | 4,132 |  | 1,310
| 182,827 |  | 112,945

Page 4
Page 5
The Gastro Pub Kitchen Co Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,590 |  | 38,625
Bank loans | 139,723 |  | 88,376
| 171,313 |  | 127,001

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.000 each | 2 |  | 2

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

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Paul Fox | 28,928 | 550,681 | 547,130 | - | 32,479

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