Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 05634151 Mr Matthew Birch Mr Adrian Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05634151 2024-11-30 05634151 2025-11-30 05634151 2024-12-01 2025-11-30 05634151 frs-core:CurrentFinancialInstruments 2025-11-30 05634151 frs-core:Non-currentFinancialInstruments 2025-11-30 05634151 frs-core:MotorVehicles 2025-11-30 05634151 frs-core:MotorVehicles 2024-12-01 2025-11-30 05634151 frs-core:MotorVehicles 2024-11-30 05634151 frs-core:PlantMachinery 2025-11-30 05634151 frs-core:PlantMachinery 2024-12-01 2025-11-30 05634151 frs-core:PlantMachinery 2024-11-30 05634151 frs-core:SharePremium 2025-11-30 05634151 frs-core:ShareCapital 2025-11-30 05634151 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 05634151 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 05634151 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 05634151 frs-bus:SmallEntities 2024-12-01 2025-11-30 05634151 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 05634151 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 05634151 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 05634151 frs-bus:OrdinaryShareClass1 2025-11-30 05634151 frs-bus:Director1 2024-12-01 2025-11-30 05634151 frs-bus:Director2 2024-12-01 2025-11-30 05634151 frs-countries:EnglandWales 2024-12-01 2025-11-30 05634151 2023-11-30 05634151 2024-11-30 05634151 2023-12-01 2024-11-30 05634151 frs-core:CurrentFinancialInstruments 2024-11-30 05634151 frs-core:Non-currentFinancialInstruments 2024-11-30 05634151 frs-core:SharePremium 2024-11-30 05634151 frs-core:ShareCapital 2024-11-30 05634151 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 05634151 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30
Registered number: 05634151
Durrants Fine Wines Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05634151
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,503 39,539
32,503 39,539
CURRENT ASSETS
Stocks 5 192,704 160,351
Debtors 6 185,270 228,226
Cash at bank and in hand 3,646 12,196
381,620 400,773
Creditors: Amounts Falling Due Within One Year 7 (351,993 ) (358,831 )
NET CURRENT ASSETS (LIABILITIES) 29,627 41,942
TOTAL ASSETS LESS CURRENT LIABILITIES 62,130 81,481
Creditors: Amounts Falling Due After More Than One Year 8 (29,245 ) (55,737 )
NET ASSETS 32,885 25,744
CAPITAL AND RESERVES
Called up share capital 9 200 200
Share premium account 73,952 73,952
Profit and Loss Account (41,267 ) (48,408 )
SHAREHOLDERS' FUNDS 32,885 25,744
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For the year ending 30 November 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.
On behalf of the board
Mr Adrian Jackson
Director
28 May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Durrants Fine Wines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05634151 . The registered office is Saxon House John Roberts Business Park, Pean Hill, Whitstable, Kent, CT5 3BJ.
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% reducing balance
Motor Vehicles 25% reducing balance
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 profit and loss account 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 profit and loss account 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 December 2024 88,169 67,969 156,138
Additions 3,578 - 3,578
As at 30 November 2025 91,747 67,969 159,716
Depreciation
As at 1 December 2024 84,575 32,024 116,599
Provided during the period 1,628 8,986 10,614
As at 30 November 2025 86,203 41,010 127,213
Net Book Value
As at 30 November 2025 5,544 26,959 32,503
As at 1 December 2024 3,594 35,945 39,539
5. Stocks
2025 2024
£ £
Stock 192,704 160,351
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 152,596 164,093
Prepayments and accrued income 417 416
Other debtors 30,118 62,351
Corporation tax recoverable assets 574 1,366
Directors' loan accounts 1,565 -
185,270 228,226
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,466 11,936
Trade creditors 277,483 286,662
Bank loans and overdrafts 21,537 17,040
Corporation tax 14,977 14,169
Other taxes and social security 7,406 19,705
VAT 6,957 536
...CONTINUED
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Other creditors 1,114 3,136
Accruals and deferred income 279 492
Directors' loan accounts 8,774 5,155
351,993 358,831
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 13,175 25,951
Bank loans 16,070 29,786
29,245 55,737
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
200 Ordinary Shares of £ 1.000 each 200 200
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