Acorah Software Products - Accounts Production 19.2.350 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 11417605 Mr S Barrett Mr D J Barrett Mrs T M Barrett Mrs S D Barrett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11417605 2024-08-31 11417605 2025-08-31 11417605 2024-09-01 2025-08-31 11417605 frs-core:CurrentFinancialInstruments 2025-08-31 11417605 frs-core:Non-currentFinancialInstruments 2025-08-31 11417605 frs-core:BetweenOneFiveYears 2025-08-31 11417605 frs-core:FurnitureFittings 2025-08-31 11417605 frs-core:FurnitureFittings 2024-09-01 2025-08-31 11417605 frs-core:FurnitureFittings 2024-08-31 11417605 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 11417605 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 11417605 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 11417605 frs-core:MotorVehicles 2025-08-31 11417605 frs-core:MotorVehicles 2024-09-01 2025-08-31 11417605 frs-core:MotorVehicles 2024-08-31 11417605 frs-core:WithinOneYear 2025-08-31 11417605 frs-core:ShareCapital 2025-08-31 11417605 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 11417605 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 11417605 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 11417605 frs-bus:SmallEntities 2024-09-01 2025-08-31 11417605 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11417605 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 11417605 frs-bus:Director1 2024-09-01 2025-08-31 11417605 frs-bus:Director2 2024-09-01 2025-08-31 11417605 frs-bus:Director3 2024-09-01 2025-08-31 11417605 frs-bus:Director4 2024-09-01 2025-08-31 11417605 frs-countries:EnglandWales 2024-09-01 2025-08-31 11417605 2023-08-31 11417605 2024-08-31 11417605 2023-09-01 2024-08-31 11417605 frs-core:CurrentFinancialInstruments 2024-08-31 11417605 frs-core:Non-currentFinancialInstruments 2024-08-31 11417605 frs-core:BetweenOneFiveYears 2024-08-31 11417605 frs-core:WithinOneYear 2024-08-31 11417605 frs-core:ShareCapital 2024-08-31 11417605 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 11417605
Nunney Coaching Inn Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11417605
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,920 48,333
32,920 48,333
CURRENT ASSETS
Stocks 5 9,031 8,123
Debtors 6 72,774 60,516
Cash at bank and in hand 1,529 15,141
83,334 83,780
Creditors: Amounts Falling Due Within One Year 7 (510,678 ) (446,217 )
NET CURRENT ASSETS (LIABILITIES) (427,344 ) (362,437 )
TOTAL ASSETS LESS CURRENT LIABILITIES (394,424 ) (314,104 )
Creditors: Amounts Falling Due After More Than One Year 8 - (2,079 )
NET LIABILITIES (394,424 ) (316,183 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (394,524 ) (316,283 )
SHAREHOLDERS' FUNDS (394,424) (316,183)
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For the year ending 31 August 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
Mrs S D Barrett
Director
18 May 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Nunney Coaching Inn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11417605 . The registered office is Unit G9, Frome Business Park , Manor Road, Marston Trading Estate, Frome, Somerset, BA11 4FN.
The trading address of the company is The George Inn, Nunney, Frome, BA11 4LW.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
Sale of goods
Turnover represents the fair value of consideration receivable from the sale of goods and services in the ordinary course of business, net of VAT, discounts, refunds, and promotional allowances.
Revenue is recognised when control of goods or services has transferred to the customer and the amount of revenue can be measured reliably.
Turnover is measured using EPOS reports, till summaries, card receipts, and supporting accounting records. Revenue is recorded net of VAT. Bar and food sales are recognised at the point of sale when goods are provided to the customer. Accommodation income is recognised over the period of the guest’s stay.
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:
Leasehold 17% - Straight line
Motor Vehicles 25% - Reducing balance
Fixtures & Fittings 15% - Reducing balance
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 the 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.
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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 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.
2.8. 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: 24 (2024: 22)
24 22
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2024 122,387 13,745 61,243 197,375
Additions - - 4,527 4,527
As at 31 August 2025 122,387 13,745 65,770 201,902
Depreciation
As at 1 September 2024 108,845 8,630 31,567 149,042
Provided during the period 13,542 1,279 5,119 19,940
As at 31 August 2025 122,387 9,909 36,686 168,982
Net Book Value
As at 31 August 2025 - 3,836 29,084 32,920
As at 1 September 2024 13,542 5,115 29,676 48,333
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5. Stocks
2025 2024
£ £
Stock 9,031 8,123
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 301 4,563
Other debtors 72,473 55,953
72,774 60,516
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 25,164 27,695
Bank loans and overdrafts 39,970 2,900
Other creditors 416,612 396,978
Taxation and social security 28,932 18,644
510,678 446,217
Included in bank loans and overdrafts is £500 (2024 : £2,900) secured by the UK government under the Bounce Back Loan Scheme (BBLS). 
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,079
Included in bank loans and overdrafts is £nil (2024 : £2,079) secured by the UK government under the Bounce Back Loan Scheme (BBLS). 
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 63,880 63,880
Later than one year and not later than five years 31,940 95,820
95,820 159,700
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11. Related Party Transactions
Transactions with Directors
The directors have loans owing back from the company totalling £413,050. The loans are unsecured, interest free and repayable on demand. 
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