Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 09037929 Mrs Anna Hand iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09037929 2024-08-31 09037929 2025-08-31 09037929 2024-09-01 2025-08-31 09037929 frs-core:CurrentFinancialInstruments 2025-08-31 09037929 frs-core:Non-currentFinancialInstruments 2025-08-31 09037929 frs-core:ComputerEquipment 2025-08-31 09037929 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09037929 frs-core:ComputerEquipment 2024-08-31 09037929 frs-core:FurnitureFittings 2025-08-31 09037929 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09037929 frs-core:FurnitureFittings 2024-08-31 09037929 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 09037929 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 09037929 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 09037929 frs-core:MotorVehicles 2025-08-31 09037929 frs-core:MotorVehicles 2024-09-01 2025-08-31 09037929 frs-core:MotorVehicles 2024-08-31 09037929 frs-core:ShareCapital 2025-08-31 09037929 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09037929 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09037929 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09037929 frs-bus:SmallEntities 2024-09-01 2025-08-31 09037929 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 09037929 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09037929 frs-bus:Director1 2024-09-01 2025-08-31 09037929 frs-core:CurrentFinancialInstruments 1 2025-08-31 09037929 frs-countries:EnglandWales 2024-09-01 2025-08-31 09037929 2023-08-31 09037929 2024-08-31 09037929 2023-09-01 2024-08-31 09037929 frs-core:CurrentFinancialInstruments 2024-08-31 09037929 frs-core:Non-currentFinancialInstruments 2024-08-31 09037929 frs-core:ShareCapital 2024-08-31 09037929 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09037929 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 09037929
Blackwells Street Deli Limited
Unaudited ABRIDGED 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: 09037929
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,575 136,694
103,575 136,694
CURRENT ASSETS
Stocks 5 2,000 2,000
Debtors 6 36,497 36,815
Cash at bank and in hand 56,222 47,037
94,719 85,852
Creditors: Amounts Falling Due Within One Year 7 (54,390 ) (65,329 )
NET CURRENT ASSETS (LIABILITIES) 40,329 20,523
TOTAL ASSETS LESS CURRENT LIABILITIES 143,904 157,217
Creditors: Amounts Falling Due After More Than One Year 8 (26,414 ) (25,932 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,893 ) (25,541 )
NET ASSETS 91,597 105,744
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 91,497 105,644
SHAREHOLDERS' FUNDS 91,597 105,744
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 her 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
Mrs Anna Hand
Director
29/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Blackwells Street Deli Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09037929 . The registered office is 122 High Street, Norton, Stockton-On-Tees, Cleveland, TS20 1DS.
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:
Leasehold 25% Straight Line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 33% Straight line
2.4. 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 income statement 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 income statement as incurred.
2.5. 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.
Page 3
Page 4
2.6. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2024 20,592 169,061 45,910 4,106 239,669
Additions - - - 1,369 1,369
As at 31 August 2025 20,592 169,061 45,910 5,475 241,038
Depreciation
As at 1 September 2024 11,855 72,600 14,624 3,896 102,975
Provided during the period 5,148 24,115 4,692 533 34,488
As at 31 August 2025 17,003 96,715 19,316 4,429 137,463
Net Book Value
As at 31 August 2025 3,589 72,346 26,594 1,046 103,575
As at 1 September 2024 8,737 96,461 31,286 210 136,694
5. Stocks
2025 2024
£ £
Stock 2,000 2,000
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 2,375 5,502
Other debtors 27,277 10,361
Corporation tax recoverable assets - 1,595
VAT 6,845 15,875
Director's loan account - 3,482
36,497 36,815
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 16,336 8,435
Trade creditors 7,013 37,298
Bank loans and overdrafts 7,145 7,145
Corporation tax 8,022 -
Other taxes and social security 5,958 4,742
Pension Payable 1,090 6,294
Capital on tap 7,517 -
Accruals and deferred income 734 1,415
Director's loan account 575 -
54,390 65,329
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,518 16,891
Bank loans 1,896 9,041
26,414 25,932
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5