Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 03086891 Mr T W Campbell Mrs N Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03086891 2024-08-31 03086891 2025-08-31 03086891 2024-09-01 2025-08-31 03086891 frs-core:CurrentFinancialInstruments 2025-08-31 03086891 frs-core:ComputerEquipment 2025-08-31 03086891 frs-core:ComputerEquipment 2024-09-01 2025-08-31 03086891 frs-core:ComputerEquipment 2024-08-31 03086891 frs-core:FurnitureFittings 2025-08-31 03086891 frs-core:FurnitureFittings 2024-09-01 2025-08-31 03086891 frs-core:FurnitureFittings 2024-08-31 03086891 frs-core:NetGoodwill 2025-08-31 03086891 frs-core:NetGoodwill 2024-09-01 2025-08-31 03086891 frs-core:NetGoodwill 2024-08-31 03086891 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 03086891 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 03086891 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 03086891 frs-core:MotorVehicles 2025-08-31 03086891 frs-core:MotorVehicles 2024-09-01 2025-08-31 03086891 frs-core:MotorVehicles 2024-08-31 03086891 frs-core:PlantMachinery 2025-08-31 03086891 frs-core:PlantMachinery 2024-09-01 2025-08-31 03086891 frs-core:PlantMachinery 2024-08-31 03086891 frs-core:ShareCapital 2025-08-31 03086891 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 03086891 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-08-31 03086891 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 03086891 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03086891 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 03086891 frs-bus:SmallEntities 2024-09-01 2025-08-31 03086891 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 03086891 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03086891 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 03086891 frs-bus:OrdinaryShareClass1 2025-08-31 03086891 frs-core:DeferredTaxation 2024-09-01 2025-08-31 03086891 frs-core:DeferredTaxation 2024-08-31 03086891 frs-core:DeferredTaxation 2025-08-31 03086891 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31 03086891 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-08-31 03086891 frs-core:UnlistedNon-exchangeTraded 2025-08-31 03086891 frs-core:UnlistedNon-exchangeTraded 2024-08-31 03086891 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-08-31 03086891 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-08-31 03086891 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-08-31 03086891 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-08-31 03086891 frs-bus:Director1 2024-09-01 2025-08-31 03086891 frs-bus:CompanySecretary1 2024-09-01 2025-08-31 03086891 frs-countries:EnglandWales 2024-09-01 2025-08-31 03086891 2023-08-31 03086891 2024-08-31 03086891 2023-09-01 2024-08-31 03086891 frs-core:CurrentFinancialInstruments 2024-08-31 03086891 frs-core:ShareCapital 2024-08-31 03086891 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 03086891 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 03086891 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-08-31
Registered number: 03086891
UK Meats Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
UK Meats Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—8

Page 1
UK Meats Limited
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of UK Meats Limited for the year ended 31 August 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of UK Meats Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of UK Meats Limited , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of UK Meats Limited and state those matters that we have agreed to state to the director of UK Meats Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than UK Meats Limited and its director as a body for our work or for this report.
It is your duty to ensure that UK Meats Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of UK Meats Limited . You consider that UK Meats Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of UK Meats Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29 May 2026

Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
B90 3LU
Page 1
Page 2
UK Meats Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 03086891

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 8,940 |  | 11,057
Investment Properties | 6 |  | 225,000 |  | 225,000
Investments | 7 |  | 596 |  | 596
|  |  | 234,536 |  | 236,653
CURRENT ASSETS
Stocks | 8 | 2,250 |  | 2,000 |
Debtors | 9 | 9,512 |  | 6,942 |
Cash at bank and in hand |  | 210,605 |  | 182,777 |
|  | 222,367 |  | 191,719 |
Creditors: Amounts Falling Due Within One Year | 10 | (71,333 ) |  | (76,705 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 151,034 |  | 115,014
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 385,570 |  | 351,667
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (9,797 ) |  | (9,396 )
NET ASSETS |  |  | 375,773 |  | 342,271
CAPITAL AND RESERVES
Called up share capital | 12 |  | 200 |  | 200
Fair value reserve | 13 |  | 31,100 |  | 31,100
Profit and Loss Account |  |  | 344,473 |  | 310,971
SHAREHOLDERS' FUNDS |  |  | 375,773 |  | 342,271

Page 2
Page 3
UK Meats Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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.
The financial statements were approved by the board of directors on 29 May 2026 and were signed on its behalf by:

Mr T W Campbell Director
29 May 2026

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
UK Meats Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
UK Meats Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03086891 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 1995 and the fair value of the separable net assets. It has been fully amortised to profit and loss account.
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 | Straight line over the life of the lease
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 10% on cost
Computer Equipment | 20% on cost

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 profit and loss account.
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 4
Page 5
UK Meats Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 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 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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 500
As at 31 August 2025 | 500
Amortisation
As at 1 September 2024 | 500
As at 31 August 2025 | 500
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 11,796 | 71,815 | 13,786 | 4,696
Disposals | - | (650 ) | - | -
As at 31 August 2025 | 11,796 | 71,165 | 13,786 | 4,696

...CONTINUED
Page 5
Page 6
UK Meats Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 11,796 | 65,153 | 12,551 | 1,536
Provided during the period | - | 1,331 | 309 | 470
Disposals | - | (643 ) | - | -
As at 31 August 2025 | 11,796 | 65,841 | 12,860 | 2,006
Net Book Value
As at 31 August 2025 | - | 5,324 | 926 | 2,690
As at 1 September 2024 | - | 6,662 | 1,235 | 3,160

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | 636 | 102,729
Disposals | - | (650 )
As at 31 August 2025 | 636 | 102,079
Depreciation
As at 1 September 2024 | 636 | 91,672
Provided during the period | - | 2,110
Disposals | - | (643 )
As at 31 August 2025 | 636 | 93,139
Net Book Value
As at 31 August 2025 | - | 8,940
As at 1 September 2024 | - | 11,057

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 September 2024 and 31 August 2025 | 225,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 186,605 |  | 186,605

Page 6
Page 7
UK Meats Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 September 2024 | 596
As at 31 August 2025 | 596
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 596
As at 1 September 2024 | 596

8. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,250 |  | 2,000

9. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,303 |  | 4,657
Other debtors | 2,209 |  | 2,285
| 9,512 |  | 6,942

10. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,773 |  | 17,589
Other creditors | 47,397 |  | 55,978
Taxation and social security | 10,163 |  | 3,138
| 71,333 |  | 76,705

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 September 2024 | 9,396 | 9,396
Deferred taxation | 401 | 401
Balance at 31 August 2025 | 9,797 | 9,797

Page 7
Page 8
UK Meats Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
200 Ordinary Shares of £ 1 each | 200 |  | 200

13. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 September 2024 | 31,100 | 310,971
Profit for the year and total comprehensive income | - | 33,502
As at 31 August 2025 | 31,100 | 344,473

14. Related Party Transactions
During the year, no dividends (2024: 5,555) were paid to the director.
The director of the company has loaned the company money which is unsecured, interest-free, and repayable on demand. At the end of the year the outstanding amounts totalled £9,961 (2024: £296).
Page 8