Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14753424 Mrs Dawn Jacques Ms Gabriela Silion iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14753424 2025-03-31 14753424 2026-03-31 14753424 2025-04-01 2026-03-31 14753424 frs-core:CurrentFinancialInstruments 2026-03-31 14753424 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 14753424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 14753424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 14753424 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 14753424 frs-core:OtherResidualIntangibleAssets 2026-03-31 14753424 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 14753424 frs-core:OtherResidualIntangibleAssets 2025-03-31 14753424 frs-core:PlantMachinery 2026-03-31 14753424 frs-core:PlantMachinery 2025-04-01 2026-03-31 14753424 frs-core:PlantMachinery 2025-03-31 14753424 frs-core:ShareCapital 2026-03-31 14753424 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14753424 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14753424 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14753424 frs-bus:SmallEntities 2025-04-01 2026-03-31 14753424 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14753424 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14753424 frs-bus:Director1 2025-04-01 2026-03-31 14753424 frs-bus:Director2 2025-04-01 2026-03-31 14753424 frs-countries:EnglandWales 2025-04-01 2026-03-31 14753424 2024-03-31 14753424 2025-03-31 14753424 2024-04-01 2025-03-31 14753424 frs-core:CurrentFinancialInstruments 2025-03-31 14753424 frs-core:ShareCapital 2025-03-31 14753424 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 14753424
Naughty Hare Distillery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
LLM Accountancy Limited
Naughty Hare Distillery Limited
Contents
Contents

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

Page 1
Naughty Hare Distillery Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14753424

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 527 |  | 598
Tangible Assets | 5 |  | 4,382 |  | 5,841
|  |  | 4,909 |  | 6,439
CURRENT ASSETS
Stocks | 6 | 10,750 |  | 10,500 |
Debtors | 7 | 244 |  | 178 |
Cash at bank and in hand |  | 3,125 |  | 258 |
|  | 14,119 |  | 10,936 |
Creditors: Amounts Falling Due Within One Year | 8 | (33,837 ) |  | (31,607 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (19,718 ) |  | (20,671 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (14,809 ) |  | (14,232 )
NET LIABILITIES |  |  | (14,809 ) |  | (14,232 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (14,811 ) |  | (14,234 )
SHAREHOLDERS' FUNDS |  |  | (14,809) |  | (14,232)

Page 1
Page 2
Naughty Hare Distillery Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Dawn Jacques Director
14/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Naughty Hare Distillery Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Naughty Hare Distillery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14753424 . The registered office is Hill Farm , Willesley Wood Side , Willesley Ashby-De-La-Zouch , Leicestershire, LE65 2UP.
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 - Other Intangible
Other intangible assets are patents. They are amortised to profit and loss account over their 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:

Freehold | 3% reducing balance basis
Plant & Machinery | 25% reducing balance basis

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: 2 (2025: 2)
2 2
Page 3
Page 4
Naughty Hare Distillery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 April 2025 | 710
As at 31 March 2026 | 710
Amortisation
As at 1 April 2025 | 112
Provided during the period | 71
As at 31 March 2026 | 183
Net Book Value
As at 31 March 2026 | 527
As at 1 April 2025 | 598

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 April 2025 | 1,170 | 7,361 | 8,531
As at 31 March 2026 | 1,170 | 7,361 | 8,531
Depreciation
As at 1 April 2025 | 512 | 2,178 | 2,690
Provided during the period | 164 | 1,295 | 1,459
As at 31 March 2026 | 676 | 3,473 | 4,149
Net Book Value
As at 31 March 2026 | 494 | 3,888 | 4,382
As at 1 April 2025 | 658 | 5,183 | 5,841

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 10,750 |  | 10,500

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 244 |  | 178

Page 4
Page 5
Naughty Hare Distillery Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2 |  | -
Amounts owed to participating interests | - |  | 7,845
Other creditors | 33,835 |  | 23,762
| 33,837 |  | 31,607

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5