Acorah Software Products - Accounts Production 19.1.200 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 SC638225 Mr Gregor Reid iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC638225 2024-08-31 SC638225 2025-08-31 SC638225 2024-09-01 2025-08-31 SC638225 frs-core:CurrentFinancialInstruments 2025-08-31 SC638225 frs-core:Non-currentFinancialInstruments 2025-08-31 SC638225 frs-core:FurnitureFittings 2025-08-31 SC638225 frs-core:FurnitureFittings 2024-09-01 2025-08-31 SC638225 frs-core:FurnitureFittings 2024-08-31 SC638225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-08-31 SC638225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 SC638225 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 SC638225 frs-core:ShareCapital 2025-08-31 SC638225 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC638225 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC638225 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC638225 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC638225 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC638225 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC638225 frs-bus:Director1 2024-09-01 2025-08-31 SC638225 frs-countries:Scotland 2024-09-01 2025-08-31 SC638225 2023-08-31 SC638225 2024-08-31 SC638225 2023-09-01 2024-08-31 SC638225 frs-core:CurrentFinancialInstruments 2024-08-31 SC638225 frs-core:Non-currentFinancialInstruments 2024-08-31 SC638225 frs-core:ShareCapital 2024-08-31 SC638225 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC638225
The Tavern 1851 Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
First Base Accountants Ltd
Pavilion 2
Castlecraig Business Park
Stirling
FK7 7SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC638225
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 138,078 139,441
138,078 139,441
CURRENT ASSETS
Stocks 5 - 4,195
Debtors 6 (89,193 ) (74,693 )
Cash at bank and in hand 1,711 3,070
(87,482 ) (67,428 )
Creditors: Amounts Falling Due Within One Year 7 (30,953 ) (31,716 )
NET CURRENT ASSETS (LIABILITIES) (118,435 ) (99,144 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,643 40,297
Creditors: Amounts Falling Due After More Than One Year 8 (82,811 ) (108,938 )
NET LIABILITIES (63,168 ) (68,641 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (63,268 ) (68,741 )
SHAREHOLDERS' FUNDS (63,168) (68,641)
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 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 Profit and Loss Account.
On behalf of the board
Mr Gregor Reid
Director
24/03/2026
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
The Tavern 1851 Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC638225 . The registered office is 115 Main Street, Callander, FK17 8BQ.
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%
Fixtures & Fittings Between 20% and 50% on reducing balance basis
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: NIL (2024: 1)
- 1
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4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 133,988 17,264 151,252
As at 31 August 2025 133,988 17,264 151,252
Depreciation
As at 1 September 2024 - 11,811 11,811
Provided during the period - 1,363 1,363
As at 31 August 2025 - 13,174 13,174
Net Book Value
As at 31 August 2025 133,988 4,090 138,078
As at 1 September 2024 133,988 5,453 139,441
5. Stocks
2025 2024
£ £
Stock - 4,195
6. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Amounts owed by other participating interests (89,193) (74,693)
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,183 2,946
Bank loans and overdrafts 2,789 2,789
Other taxes and social security 457 457
Accruals and deferred income 400 400
Director's loan account 25,124 25,124
30,953 31,716
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Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 82,811 108,938
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5