Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 07204259 A E Miller T J Whelehan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07204259 2024-09-30 07204259 2025-09-30 07204259 2024-10-01 2025-09-30 07204259 frs-core:CurrentFinancialInstruments 2025-09-30 07204259 frs-core:Non-currentFinancialInstruments 2025-09-30 07204259 frs-core:BetweenOneFiveYears 2025-09-30 07204259 frs-core:ComputerEquipment 2025-09-30 07204259 frs-core:ComputerEquipment 2024-10-01 2025-09-30 07204259 frs-core:ComputerEquipment 2024-09-30 07204259 frs-core:FurnitureFittings 2025-09-30 07204259 frs-core:FurnitureFittings 2024-10-01 2025-09-30 07204259 frs-core:FurnitureFittings 2024-09-30 07204259 frs-core:PlantMachinery 2025-09-30 07204259 frs-core:PlantMachinery 2024-10-01 2025-09-30 07204259 frs-core:PlantMachinery 2024-09-30 07204259 frs-core:ShareCapital 2025-09-30 07204259 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 07204259 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07204259 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 07204259 frs-bus:SmallEntities 2024-10-01 2025-09-30 07204259 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 07204259 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07204259 frs-bus:Director1 2024-10-01 2025-09-30 07204259 frs-bus:Director1 2024-09-30 07204259 frs-bus:Director1 2025-09-30 07204259 frs-bus:Director2 2024-10-01 2025-09-30 07204259 frs-countries:EnglandWales 2024-10-01 2025-09-30 07204259 2023-09-30 07204259 2024-09-30 07204259 2023-10-01 2024-09-30 07204259 frs-core:CurrentFinancialInstruments 2024-09-30 07204259 frs-core:Non-currentFinancialInstruments 2024-09-30 07204259 frs-core:BetweenOneFiveYears 2024-09-30 07204259 frs-core:ShareCapital 2024-09-30 07204259 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Sub 13 Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Sub 13 Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sub 13 Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 07204259

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 325,799 |  | 319,069
Investment Properties | 5 |  | 425,419 |  | 425,419
|  |  | 751,218 |  | 744,488
CURRENT ASSETS
Stocks | 6 | 14,193 |  | 11,903 |
Debtors | 7 | 112,508 |  | 300,446 |
Investments | 8 | 69,365 |  | 69,365 |
Cash at bank and in hand |  | 38,559 |  | 45,601 |
|  | 234,625 |  | 427,315 |
Creditors: Amounts Falling Due Within One Year | 9 | (187,508 ) |  | (231,412 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,117 |  | 195,903
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 798,335 |  | 940,391
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (327,725 ) |  | (374,674 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (67,000 ) |  | (67,000 )
NET ASSETS |  |  | 403,610 |  | 498,717
CAPITAL AND RESERVES
Called up share capital | 12 |  | 200 |  | 200
Profit and Loss Account |  |  | 403,410 |  | 498,517
SHAREHOLDERS' FUNDS |  |  | 403,610 |  | 498,717

Page 1
Page 2
Sub 13 Limited
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

A E Miller Director
27 February 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sub 13 Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Sub 13 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07204259 . The registered office is 4 Edgar Buildings, George Street, Bath, BA1 2EE.
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.
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:

Equipment | 15% on reducing balance
Fixtures & Fittings | 15% on reducing balance
New bar and garden | 15% on reducing balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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
Sub 13 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. 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.
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Tangible Assets

| Equipment | Fixtures & Fittings | New bar and garden | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 October 2024 | 150,818 | 217,108 | 543,899 | 911,825
Additions | 4,283 | - | 60,468 | 64,751
Disposals | (934 ) | - | - | (934 )
As at 30 September 2025 | 154,167 | 217,108 | 604,367 | 975,642
Depreciation
As at 1 October 2024 | 103,448 | 139,198 | 350,110 | 592,756
Provided during the period | 7,500 | 11,687 | 38,139 | 57,326
Disposals | (239 ) | - | - | (239 )
As at 30 September 2025 | 110,709 | 150,885 | 388,249 | 649,843

...CONTINUED
Page 4
Page 5
Sub 13 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | 43,458 | 66,223 | 216,118 | 325,799
As at 1 October 2024 | 47,370 | 77,910 | 193,789 | 319,069

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 425,419

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock and work in progress | 14,193 |  | 11,903

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 933 |  | 500
Prepayments and accrued income | 37,260 |  | 30,148
Directors' loan accounts | 56,056 |  | 269,798
Intercompany loan | 18,259 |  | -
| 112,508 |  | 300,446

8. Current Asset Investments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Unlisted investments | 69,365 |  | 69,365

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 592 |  | 467
Trade creditors | 96,184 |  | 42,056
Corporation tax | 13,478 |  | 33,658
Social security and other tax | 3,054 |  | 6,073

...CONTINUED
Page 5
Page 6
Sub 13 Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

VAT | 55,419 |  | 48,879
Other creditors | 12,150 |  | 13,318
Accruals | 6,631 |  | 86,961
| 187,508 |  | 231,412

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 148 |  | 39
Bank loans - 1-2 years | 46,200 |  | 41,200
Bank loans - 2-5 years | 281,377 |  | 333,435
| 327,725 |  | 374,674

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 148 |  | 39
Less: Finance charges allocated to future periods | (592 ) |  | (467 )
| 740 |  | 506

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

13. Directors Advances, Credits and Guarantees

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Alexander Miller | 269,798 | - | (213,742 ) | - | 56,056

Page 6