Acorah Software Products - Accounts Production 18.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 00801998 Mr Edward Hoad Mr Alan Hoad iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 00801998 2024-12-31 00801998 2025-12-31 00801998 2025-01-01 2025-12-31 00801998 frs-core:CurrentFinancialInstruments 2025-12-31 00801998 frs-core:Non-currentFinancialInstruments 2025-12-31 00801998 frs-core:BetweenOneFiveYears 2025-12-31 00801998 frs-core:FurnitureFittings 2025-12-31 00801998 frs-core:FurnitureFittings 2025-01-01 2025-12-31 00801998 frs-core:FurnitureFittings 2024-12-31 00801998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 00801998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 00801998 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 00801998 frs-core:MotorVehicles 2025-12-31 00801998 frs-core:MotorVehicles 2025-01-01 2025-12-31 00801998 frs-core:MotorVehicles 2024-12-31 00801998 frs-core:PlantMachinery 2025-12-31 00801998 frs-core:PlantMachinery 2025-01-01 2025-12-31 00801998 frs-core:PlantMachinery 2024-12-31 00801998 frs-core:WithinOneYear 2025-12-31 00801998 frs-core:RevaluationReserve 2024-12-31 00801998 frs-core:RevaluationReserve 2025-12-31 00801998 frs-core:ShareCapital 2025-12-31 00801998 frs-core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 00801998 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-12-31 00801998 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 00801998 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00801998 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 00801998 frs-bus:SmallEntities 2025-01-01 2025-12-31 00801998 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 00801998 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00801998 frs-bus:Director1 2025-01-01 2025-12-31 00801998 frs-bus:Director1 2024-12-31 00801998 frs-bus:Director1 2025-12-31 00801998 frs-bus:Director2 2025-01-01 2025-12-31 00801998 frs-bus:Director2 2024-12-31 00801998 frs-bus:Director2 2025-12-31 00801998 frs-countries:EnglandWales 2025-01-01 2025-12-31 00801998 2023-12-31 00801998 2024-12-31 00801998 2024-01-01 2024-12-31 00801998 frs-core:CurrentFinancialInstruments 2024-12-31 00801998 frs-core:Non-currentFinancialInstruments 2024-12-31 00801998 frs-core:BetweenOneFiveYears 2024-12-31 00801998 frs-core:MotorVehicles 2024-01-01 2024-12-31 00801998 frs-core:WithinOneYear 2024-12-31 00801998 frs-core:RevaluationReserve 2024-12-31 00801998 frs-core:ShareCapital 2024-12-31 00801998 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 00801998
Korker Sausages Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Chandler Tuck Limited
Chartered Accountants
1st Floor
30 North Street
Ashford
Kent
TN24 8JR
Korker Sausages Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Korker Sausages Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00801998

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 895,689 |  | 875,352
Investment Properties | 5 |  | 656,282 |  | 613,052
|  |  | 1,551,971 |  | 1,488,404
CURRENT ASSETS
Stocks | 6 | 241,349 |  | 209,310 |
Debtors | 7 | 722,371 |  | 315,315 |
Cash at bank and in hand |  | 811,402 |  | 1,003,005 |
|  | 1,775,122 |  | 1,527,630 |
Creditors: Amounts Falling Due Within One Year | 8 | (273,481 ) |  | (211,241 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,501,641 |  | 1,316,389
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,053,612 |  | 2,804,793
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (30,863 ) |  | (63,177 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (128,580 ) |  | (120,313 )
NET ASSETS |  |  | 2,894,169 |  | 2,621,303
CAPITAL AND RESERVES
Called up share capital | 10 |  | 300,100 |  | 300,100
Revaluation reserve | 14 |  | 59,634 |  | 59,634
Profit and Loss Account |  |  | 2,534,435 |  | 2,261,569
SHAREHOLDERS' FUNDS |  |  | 2,894,169 |  | 2,621,303

Page 1
Page 2
Korker Sausages Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
The financial statements were approved by the board of directors on 1 June 2026 and were signed on its behalf by:

Mr Edward Hoad Director
1 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Korker Sausages Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Korker Sausages Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00801998 . The registered office is Branns Drive, High street, Rolvenden, Kent, TN17 4LN.
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 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.
2.4. 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:

Freehold | 2% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the Revaluation Reserve stated net of Deferred Taxation.
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.
Page 3
Page 4
Korker Sausages Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
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 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 18 (2024: 21)
18 21
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 586,810 | 935,115 | 141,867 | 13,101 | 1,676,893
Additions | 383 | 165,133 | 21,042 | 750 | 187,308
Disposals | (60,000 ) | - | (17,152 ) | - | (77,152 )
As at 31 December 2025 | 527,193 | 1,100,248 | 145,757 | 13,851 | 1,787,049
Depreciation
As at 1 January 2025 | 51,671 | 696,028 | 51,367 | 2,475 | 801,541
Provided during the period | 9,510 | 60,633 | 25,473 | 1,707 | 97,323
Disposals | - | - | (7,504 ) | - | (7,504 )
As at 31 December 2025 | 61,181 | 756,661 | 69,336 | 4,182 | 891,360
Net Book Value
As at 31 December 2025 | 466,012 | 343,587 | 76,421 | 9,669 | 895,689
As at 1 January 2025 | 535,139 | 239,087 | 90,500 | 10,626 | 875,352

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 56,235 |  | 74,981

Page 4
Page 5
Korker Sausages Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 613,052
Additions | 43,230
As at 31 December 2025 | 656,282

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 241,349 |  | 209,310

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 240,267 |  | 204,983
Other debtors | 482,104 |  | 109,194
| 722,371 |  | 314,177
Due after more than one year
Other debtors | - |  | 1,138
| 722,371 |  | 315,315

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,803 |  | 12,656
Trade creditors | 140,236 |  | 108,146
Bank loans and overdrafts | 9,167 |  | 10,000
Other creditors | 4,517 |  | 7,413
Taxation and social security | 103,758 |  | 73,026
| 273,481 |  | 211,241

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 30,863 |  | 54,010
Bank loans | - |  | 9,167
| 30,863 |  | 63,177

Page 5
Page 6
Korker Sausages Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300,100 |  | 300,100

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 53,630 |  | 13,334
Later than one year and not later than five years | 178,445 |  | -
| 232,075 |  | 13,334

12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Edward Hoad | 58,354 | 20,512 | 58,354 | - | 20,512
Mr Alan Hoad | 16,666 | 11,666 | 16,666 | - | 11,666

The above loan is unsecured, interest free and repayable on demand. The loans were repaid on 28 May 2026.
13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 70,000 |  | 90,000

14. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 January 2025 | 59,634 | 2,261,569
Profit for the year and total comprehensive income | - | 342,866
Dividends paid | - | (70,000)
As at 31 December 2025 | 59,634 | 2,534,435

Page 6