Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 04281273 C R West N K West N K West iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04281273 2024-09-30 04281273 2025-09-30 04281273 2024-10-01 2025-09-30 04281273 frs-core:CurrentFinancialInstruments 2025-09-30 04281273 frs-core:Non-currentFinancialInstruments 2025-09-30 04281273 frs-core:BetweenOneFiveYears 2025-09-30 04281273 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04281273 frs-core:FurnitureFittings 2024-10-01 2025-09-30 04281273 frs-core:NetGoodwill 2025-09-30 04281273 frs-core:NetGoodwill 2024-10-01 2025-09-30 04281273 frs-core:NetGoodwill 2024-09-30 04281273 frs-core:LandBuildings 2025-09-30 04281273 frs-core:LandBuildings 2024-10-01 2025-09-30 04281273 frs-core:LandBuildings 2024-09-30 04281273 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 04281273 frs-core:MotorVehicles 2024-10-01 2025-09-30 04281273 frs-core:PlantMachinery 2025-09-30 04281273 frs-core:PlantMachinery 2024-10-01 2025-09-30 04281273 frs-core:PlantMachinery 2024-09-30 04281273 frs-core:WithinOneYear 2025-09-30 04281273 frs-core:CapitalRedemptionReserve 2025-09-30 04281273 frs-core:ShareCapital 2025-09-30 04281273 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04281273 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04281273 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04281273 frs-bus:SmallEntities 2024-10-01 2025-09-30 04281273 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04281273 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04281273 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 04281273 frs-bus:OrdinaryShareClass1 2025-09-30 04281273 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-09-30 04281273 frs-bus:Director1 2024-10-01 2025-09-30 04281273 frs-bus:Director2 2024-10-01 2025-09-30 04281273 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04281273 frs-countries:EnglandWales 2024-10-01 2025-09-30 04281273 2023-09-30 04281273 2024-09-30 04281273 2023-10-01 2024-09-30 04281273 frs-core:CurrentFinancialInstruments 2024-09-30 04281273 frs-core:Non-currentFinancialInstruments 2024-09-30 04281273 frs-core:BetweenOneFiveYears 2024-09-30 04281273 frs-core:PlantMachinery 2023-10-01 2024-09-30 04281273 frs-core:WithinOneYear 2024-09-30 04281273 frs-core:CapitalRedemptionReserve 2024-09-30 04281273 frs-core:ShareCapital 2024-09-30 04281273 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04281273 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 04281273 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-09-30
Registered number: 04281273
London Beer Gas Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
PKW Accountants Limited
Second Floor
1 Church Square
Leighton Buzzard
Bedfordshire
LU7 1AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04281273
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 69,817 10,967
Tangible Assets 5 586,391 529,813
656,208 540,780
CURRENT ASSETS
Stocks 61,981 81,586
Debtors 6 213,710 209,243
Cash at bank and in hand 1,164,836 616,402
1,440,527 907,231
Creditors: Amounts Falling Due Within One Year 7 (1,116,218 ) (777,818 )
NET CURRENT ASSETS (LIABILITIES) 324,309 129,413
TOTAL ASSETS LESS CURRENT LIABILITIES 980,517 670,193
Creditors: Amounts Falling Due After More Than One Year 8 (89,837 ) (60,038 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (130,342 ) (115,671 )
NET ASSETS 760,338 494,484
CAPITAL AND RESERVES
Called up share capital 12 70 70
Capital redemption reserve 30 30
Profit and Loss Account 760,238 494,384
SHAREHOLDERS' FUNDS 760,338 494,484
Page 1
Page 2
For the year ending 30 September 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 8 June 2026 and were signed on its behalf by:
C R West
Director
8th June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
London Beer Gas Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04281273 . The registered office is The Outdoor School Crossoaks Farm, Crossoaks Lane, Borehamwood, WD6 5PH.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
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:
Leasehold over the length of the lease or 10% on cost
Plant & Machinery 5% on cost / 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% on reducing balance
2.5. 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.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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 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.
...CONTINUED
Page 3
Page 4
2.7. 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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 16)
17 16
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2024 49,000
Additions 85,000
As at 30 September 2025 134,000
Amortisation
As at 1 October 2024 38,033
Provided during the period 26,150
As at 30 September 2025 64,183
Net Book Value
As at 30 September 2025 69,817
As at 1 October 2024 10,967
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 October 2024 107,570 1,017,401 1,124,971
Additions - 198,704 198,704
Disposals - (98,439 ) (98,439 )
As at 30 September 2025 107,570 1,117,666 1,225,236
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 October 2024 26,269 568,889 595,158
Provided during the period 13,120 111,922 125,042
Disposals - (81,355 ) (81,355 )
As at 30 September 2025 39,389 599,456 638,845
Net Book Value
As at 30 September 2025 68,181 518,210 586,391
As at 1 October 2024 81,301 448,512 529,813
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 211,339 108,330
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 116,918 123,283
Other debtors 96,792 85,960
213,710 209,243
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 45,051 17,440
Trade creditors 145,390 107,444
Other creditors 670,467 492,742
Taxation and social security 255,310 160,192
1,116,218 777,818
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 89,837 60,038
9. Secured Creditors
Of the creditors the following amounts are secured on the assets concerned.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 134,888 77,477
Page 5
Page 6
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 45,051 17,440
Later than one year and not later than five years 89,837 60,038
134,888 77,478
134,888 77,478
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 130,342 115,671
12. Share Capital
2025 2024
Allotted, called up and fully paid £ £
70 Ordinary Shares of £ 1 each 70 70
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 57,280 37,500
Later than one year and not later than five years 29,671 -
86,951 37,500
Page 6