Acorah Software Products - Accounts Production 19.2.450 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 08198051 Sarah Barnaville Martin Barnaville Philip Barnaville iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08198051 2024-08-31 08198051 2025-08-31 08198051 2024-09-01 2025-08-31 08198051 frs-core:CurrentFinancialInstruments 2025-08-31 08198051 frs-core:Non-currentFinancialInstruments 2025-08-31 08198051 frs-core:FurnitureFittings 2025-08-31 08198051 frs-core:FurnitureFittings 2024-09-01 2025-08-31 08198051 frs-core:FurnitureFittings 2024-08-31 08198051 frs-core:PlantMachinery 2025-08-31 08198051 frs-core:PlantMachinery 2024-09-01 2025-08-31 08198051 frs-core:PlantMachinery 2024-08-31 08198051 frs-core:ShareCapital 2025-08-31 08198051 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 08198051 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08198051 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 08198051 frs-bus:SmallEntities 2024-09-01 2025-08-31 08198051 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 08198051 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08198051 frs-bus:Director1 2024-09-01 2025-08-31 08198051 frs-bus:Director1 2024-08-31 08198051 frs-bus:Director1 2025-08-31 08198051 frs-bus:Director2 2024-09-01 2025-08-31 08198051 frs-bus:Director3 2024-09-01 2025-08-31 08198051 frs-bus:Director3 2024-08-31 08198051 frs-bus:Director3 2025-08-31 08198051 frs-countries:EnglandWales 2024-09-01 2025-08-31 08198051 2023-08-31 08198051 2024-08-31 08198051 2023-09-01 2024-08-31 08198051 frs-core:CurrentFinancialInstruments 2024-08-31 08198051 frs-core:Non-currentFinancialInstruments 2024-08-31 08198051 frs-core:ShareCapital 2024-08-31 08198051 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08198051
The Village Inn at Marehay Limited
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 08198051
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 6,226 6,610
6,226 6,610
CURRENT ASSETS
Stocks 4 4,745 3,988
Debtors 5 4,038 2,441
Cash at bank and in hand 15,202 21,195
23,985 27,624
Creditors: Amounts Falling Due Within One Year 6 (17,817 ) (18,051 )
NET CURRENT ASSETS (LIABILITIES) 6,168 9,573
TOTAL ASSETS LESS CURRENT LIABILITIES 12,394 16,183
Creditors: Amounts Falling Due After More Than One Year 7 (23,460 ) (28,943 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,183 ) (1,256 )
NET LIABILITIES (12,249 ) (14,016 )
CAPITAL AND RESERVES
Called up share capital 8 90 90
Income Statement (12,339 ) (14,106 )
SHAREHOLDERS' FUNDS (12,249) (14,016)
Page 1
Page 2
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 Income Statement.
On behalf of the board
Philip Barnaville
Director
28/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors consider that the company will continue to operate based on the current financial information and continued support of the bank and directors. On this basis the directors consider it appropriate to prepare the accounts on a going concern basis.
1.3. 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.
1.4. 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 reducing balance
Fixtures & Fittings 15% on reducing balance
1.5. 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.
1.6. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 16 16
16 16
Page 3
Page 4
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 19,816 22,116 41,932
Additions - 783 783
As at 31 August 2025 19,816 22,899 42,715
Depreciation
As at 1 September 2024 18,249 17,073 35,322
Provided during the period 314 853 1,167
As at 31 August 2025 18,563 17,926 36,489
Net Book Value
As at 31 August 2025 1,253 4,973 6,226
As at 1 September 2024 1,567 5,043 6,610
4. Stocks
2025 2024
£ £
Stock 4,745 3,988
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,038 2,441
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,348 1,503
Bank loans and overdrafts 5,487 5,490
Other creditors 4,466 8,866
Taxation and social security 4,516 2,192
17,817 18,051
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 23,460 28,943
Page 4
Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 September 2024 Amounts advanced Amounts repaid Amounts written off As at 31 August 2025
£ £ £ £ £
Martin Barnaville 2,800 2,800 - - -
Philip Barnaville 3,591 1,625 - - 1,966
The above loan is unsecured, interest free and repayable on demand.
Page 5