Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10695251 Ms Kirstin Evans Mrs Laura Aitken true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10695251 2024-10-31 10695251 2025-10-31 10695251 2024-11-01 2025-10-31 10695251 frs-core:CurrentFinancialInstruments 2025-10-31 10695251 frs-core:FurnitureFittings 2025-10-31 10695251 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10695251 frs-core:FurnitureFittings 2024-10-31 10695251 frs-core:ShareCapital 2025-10-31 10695251 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10695251 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10695251 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10695251 frs-bus:SmallEntities 2024-11-01 2025-10-31 10695251 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10695251 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10695251 1 2024-11-01 2025-10-31 10695251 frs-bus:Director1 2024-11-01 2025-10-31 10695251 frs-bus:Director2 2024-11-01 2025-10-31 10695251 frs-countries:EnglandWales 2024-11-01 2025-10-31 10695251 2023-10-31 10695251 2024-10-31 10695251 2023-11-01 2024-10-31 10695251 frs-core:CurrentFinancialInstruments 2024-10-31 10695251 frs-core:ShareCapital 2024-10-31 10695251 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10695251
Unwined on Lower Marsh Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Passman Leonard Associates Limited
Unwined on Lower Marsh Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Unwined on Lower Marsh Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10695251

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,621 |  | 6,697
|  |  | 7,621 |  | 6,697
CURRENT ASSETS
Stocks | 5 | 8,780 |  | 6,246 |
Debtors | 6 | 6,049 |  | 29,455 |
Cash at bank and in hand |  | 50,511 |  | 6,513 |
|  | 65,340 |  | 42,214 |
Creditors: Amounts Falling Due Within One Year | 7 | (75,708 ) |  | (62,135 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (10,368 ) |  | (19,921 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (2,747 ) |  | (13,224 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,448 ) |  | (1,129 )
NET LIABILITIES |  |  | (4,195 ) |  | (14,353 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (4,295 ) |  | (14,453 )
SHAREHOLDERS' FUNDS |  |  | (4,195) |  | (14,353)

Page 1
Page 2
Unwined on Lower Marsh Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Mrs Laura Aitken Director
27 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Unwined on Lower Marsh Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Unwined on Lower Marsh Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10695251 . The registered office is 137-139 Lower Marsh, London, SE1 7AE.
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:

Fixtures & Fittings | 25% reducing balance

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.
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 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.
...CONTINUED
Page 3
Page 4
Unwined on Lower Marsh Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
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: 12 (2024: 15)
12 15
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 November 2024 | 17,113
Additions | 3,464
As at 31 October 2025 | 20,577
Depreciation
As at 1 November 2024 | 10,416
Provided during the period | 2,540
As at 31 October 2025 | 12,956
Net Book Value
As at 31 October 2025 | 7,621
As at 1 November 2024 | 6,697

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 8,780 |  | 6,246

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,049 |  | 3,976
Amounts owed by other participating interests | - |  | 25,479
| 6,049 |  | 29,455

Included in the amounts owed by participating intrerests is an amount of nil (2024 - £25,479) owed by A Grape Night In Ltd, a company incorporated and registered in the United Kingdom, in which Mrs. L. Aitken and Ms. K. Evans are directors and shareholders.
Page 4
Page 5
Unwined on Lower Marsh Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 29,243 |  | 28,918
Corporation tax | 6,736 |  | -
Other taxes and social security | 4,971 |  | -
VAT | 28,711 |  | 21,817
Other creditors | 794 |  | 1,914
Accruals and deferred income | 2,950 |  | 2,125
Directors' loan accounts | 2,303 |  | 7,361
| 75,708 |  | 62,135

8. Share Capital

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

9. Exceptional Items
During the year amounts owed of £33,596 by A Grape Night In Ltd, a company incorporated and regsitered in the United Kingdom of which both Ms Aitken and Ms Evans are directors, was written off as irrecoverable.
10. Ultimate Controlling Party
There is no controlling interest by virtue of the fact that no one shareholder owns more than 50% of the shares.
Page 5