Acorah Software Products - Accounts Production 19.2.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09302799 Mr Damian Sasse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09302799 2024-05-31 09302799 2025-05-31 09302799 2024-06-01 2025-05-31 09302799 frs-core:CurrentFinancialInstruments 2025-05-31 09302799 frs-core:Non-currentFinancialInstruments 2025-05-31 09302799 frs-core:MotorVehicles 2025-05-31 09302799 frs-core:MotorVehicles 2024-06-01 2025-05-31 09302799 frs-core:MotorVehicles 2024-05-31 09302799 frs-core:PlantMachinery 2025-05-31 09302799 frs-core:PlantMachinery 2024-06-01 2025-05-31 09302799 frs-core:PlantMachinery 2024-05-31 09302799 frs-core:ShareCapital 2025-05-31 09302799 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09302799 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09302799 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09302799 frs-bus:SmallEntities 2024-06-01 2025-05-31 09302799 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09302799 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09302799 frs-bus:Director1 2024-06-01 2025-05-31 09302799 frs-bus:Director1 2024-05-31 09302799 frs-bus:Director1 2025-05-31 09302799 frs-countries:EnglandWales 2024-06-01 2025-05-31 09302799 2023-05-31 09302799 2024-05-31 09302799 2023-06-01 2024-05-31 09302799 frs-core:CurrentFinancialInstruments 2024-05-31 09302799 frs-core:Non-currentFinancialInstruments 2024-05-31 09302799 frs-core:ShareCapital 2024-05-31 09302799 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09302799
The Bearded Butler Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09302799
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,025 2,276
1,025 2,276
CURRENT ASSETS
Debtors 5 25,118 25,052
Cash at bank and in hand - 66
25,118 25,118
Creditors: Amounts Falling Due Within One Year 6 (4,720 ) (4,720 )
NET CURRENT ASSETS (LIABILITIES) 20,398 20,398
TOTAL ASSETS LESS CURRENT LIABILITIES 21,423 22,674
Creditors: Amounts Falling Due After More Than One Year 7 (45,946 ) (45,946 )
NET LIABILITIES (24,523 ) (23,272 )
CAPITAL AND RESERVES
Called up share capital 8 90 90
Profit and Loss Account (24,613 ) (23,362 )
SHAREHOLDERS' FUNDS (24,523) (23,272)
Page 1
Page 2
For the year ending 31 May 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 Damian Sasse
Director
29 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Bearded Butler Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09302799 . The registered office is Mill House, Mill Court, Great Shelford, Cambridge, CB22 5LD.
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:
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 June 2024 36,720 23,975 60,695
As at 31 May 2025 36,720 23,975 60,695
Depreciation
As at 1 June 2024 34,444 23,975 58,419
Provided during the period 1,251 - 1,251
As at 31 May 2025 35,695 23,975 59,670
Net Book Value
As at 31 May 2025 1,025 - 1,025
As at 1 June 2024 2,276 - 2,276
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Page 4
5. Debtors
2025 2024
£ £
Due within one year
Director's loan account 18,009 17,943
Amounts owed by associates 7,109 7,109
25,118 25,052
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,500 2,500
Other taxes and social security 91 91
VAT 929 929
Accruals and deferred income 1,200 1,200
4,720 4,720
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 45,946 45,946
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 90 90
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Damian Sasse 17,943 - - - -
The above loan is unsecured, interest free and repayable on demand.
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