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 04840709 Mr Duncan Bulmer Mrs Clare Bulmer iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04840709 2024-09-30 04840709 2025-09-30 04840709 2024-10-01 2025-09-30 04840709 frs-core:CurrentFinancialInstruments 2025-09-30 04840709 frs-core:Non-currentFinancialInstruments 2025-09-30 04840709 frs-core:ComputerEquipment 2025-09-30 04840709 frs-core:ComputerEquipment 2024-10-01 2025-09-30 04840709 frs-core:ComputerEquipment 2024-09-30 04840709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-09-30 04840709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 04840709 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 04840709 frs-core:MotorVehicles 2025-09-30 04840709 frs-core:MotorVehicles 2024-10-01 2025-09-30 04840709 frs-core:MotorVehicles 2024-09-30 04840709 frs-core:PlantMachinery 2025-09-30 04840709 frs-core:PlantMachinery 2024-10-01 2025-09-30 04840709 frs-core:PlantMachinery 2024-09-30 04840709 frs-core:WithinOneYear 2025-09-30 04840709 frs-core:ShareCapital 2025-09-30 04840709 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 04840709 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04840709 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 04840709 frs-bus:SmallEntities 2024-10-01 2025-09-30 04840709 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04840709 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04840709 frs-core:UnlistedNon-exchangeTraded 2025-09-30 04840709 frs-core:UnlistedNon-exchangeTraded 2024-09-30 04840709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-09-30 04840709 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-09-30 04840709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-09-30 04840709 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-09-30 04840709 frs-bus:Director1 2024-10-01 2025-09-30 04840709 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 04840709 frs-countries:EnglandWales 2024-10-01 2025-09-30 04840709 2023-09-30 04840709 2024-09-30 04840709 2023-10-01 2024-09-30 04840709 frs-core:CurrentFinancialInstruments 2024-09-30 04840709 frs-core:Non-currentFinancialInstruments 2024-09-30 04840709 frs-core:BetweenOneFiveYears 2024-09-30 04840709 frs-core:WithinOneYear 2024-09-30 04840709 frs-core:ShareCapital 2024-09-30 04840709 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 04840709
SB Bulmer (Livestock) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04840709
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,107,217 1,827,605
Investments 5 601 601
3,107,818 1,828,206
CURRENT ASSETS
Stocks 6 681,882 737,029
Debtors 7 266,365 186,873
Cash at bank and in hand 19,848 -
968,095 923,902
Creditors: Amounts Falling Due Within One Year 8 (1,162,022 ) (1,482,183 )
NET CURRENT ASSETS (LIABILITIES) (193,927 ) (558,281 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,913,891 1,269,925
Creditors: Amounts Falling Due After More Than One Year 9 (1,727,264 ) (241,275 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (320,347 ) (236,773 )
NET ASSETS 866,280 791,877
CAPITAL AND RESERVES
Called up share capital 11 250,001 250,001
Profit and Loss Account 616,279 541,876
SHAREHOLDERS' FUNDS 866,280 791,877
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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 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 Duncan Bulmer
Director
05/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SB Bulmer (Livestock) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04840709 . The registered office is South View, Yatts, Pickering, North Yorkshire, YO18 8JN.
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. 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 5% reducing balance
Plant & Machinery 5-10% reducing balance
Motor Vehicles 10% reducing balance
Computer Equipment 20% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts are capitalised as tangible fixed assets. Assets acquired under hire purchase contracts are depreciated over their useful lives. 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.
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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 1,197,948 2,143,266 28,962 7,345 3,377,521
Additions 1,425,436 115,558 - - 1,540,994
Disposals - (37,000 ) - - (37,000 )
As at 30 September 2025 2,623,384 2,221,824 28,962 7,345 4,881,515
Depreciation
As at 1 October 2024 585,483 939,703 20,444 4,286 1,549,916
Provided during the period 98,920 128,680 852 612 229,064
Disposals - (4,682 ) - - (4,682 )
As at 30 September 2025 684,403 1,063,701 21,296 4,898 1,774,298
Net Book Value
As at 30 September 2025 1,938,981 1,158,123 7,666 2,447 3,107,217
As at 1 October 2024 612,465 1,203,563 8,518 3,059 1,827,605
5. Investments
Unlisted
£
Cost or Valuation
As at 1 October 2024 601
As at 30 September 2025 601
Provision
As at 1 October 2024 -
As at 30 September 2025 -
Net Book Value
As at 30 September 2025 601
As at 1 October 2024 601
6. Stocks
2025 2024
£ £
Stock 681,882 737,029
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 208,215 117,011
Prepayments and accrued income 4,375 10,191
Other debtors 37,837 10,000
Corporation tax recoverable assets 15,938 15,938
Other taxes and social security - 33,733
266,365 186,873
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 23,977 59,070
Trade creditors 610,238 371,918
Bank loans and overdrafts 51,697 493,357
Other taxes and social security 3,779 -
Other creditors 123,778 273,511
Amounts owed to group undertakings 348,553 281,671
Amounts owed to associates - 2,656
1,162,022 1,482,183
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 29,747
Bank loans 1,727,264 211,528
1,727,264 241,275
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 23,977 59,070
Later than one year and not later than five years - 29,747
23,977 88,817
23,977 88,817
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 250,001 250,001
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