Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 SC582882 A J Elrick Mr A J Elrick true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC582882 2024-12-31 SC582882 2025-12-31 SC582882 2025-01-01 2025-12-31 SC582882 frs-core:CurrentFinancialInstruments 2025-12-31 SC582882 frs-core:MotorVehicles 2025-12-31 SC582882 frs-core:MotorVehicles 2025-01-01 2025-12-31 SC582882 frs-core:MotorVehicles 2024-12-31 SC582882 frs-core:PlantMachinery 2025-12-31 SC582882 frs-core:PlantMachinery 2025-01-01 2025-12-31 SC582882 frs-core:PlantMachinery 2024-12-31 SC582882 frs-core:ShareCapital 2025-12-31 SC582882 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 SC582882 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC582882 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 SC582882 frs-bus:SmallEntities 2025-01-01 2025-12-31 SC582882 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC582882 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC582882 1 2025-01-01 2025-12-31 SC582882 frs-bus:Director1 2025-01-01 2025-12-31 SC582882 frs-countries:Scotland 2025-01-01 2025-12-31 SC582882 2023-12-31 SC582882 2024-12-31 SC582882 2024-01-01 2024-12-31 SC582882 frs-core:CurrentFinancialInstruments 2024-12-31 SC582882 frs-core:ShareCapital 2024-12-31 SC582882 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: SC582882
Elrig the Tavern Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Elrig the Tavern Limited
Contents
Contents

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

Page 1
Elrig the Tavern Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: SC582882

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,400 |  | 53,749
|  |  | 36,400 |  | 53,749
CURRENT ASSETS
Stocks | 5 | 3,230 |  | 3,525 |
Debtors | 6 | 8,996 |  | 12,013 |
Cash at bank and in hand |  | 26,178 |  | 23,929 |
|  | 38,404 |  | 39,467 |
Creditors: Amounts Falling Due Within One Year | 7 | (26,583 ) |  | (22,238 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 11,821 |  | 17,229
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 48,221 |  | 70,978
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (10,212 )
NET ASSETS |  |  | 48,221 |  | 60,766
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 48,220 |  | 60,765
SHAREHOLDERS' FUNDS |  |  | 48,221 |  | 60,766

Page 1
Page 2
Elrig the Tavern Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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

A J Elrick Director
15th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Elrig the Tavern Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Elrig the Tavern Limited is a private company, limited by shares, incorporated in Scotland, registered number SC582882 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | Straight line over 4 years

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. 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 items.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 17 (2024: 16)
17 16
Page 3
Page 4
Elrig the Tavern Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 9,691 | 68,743 | 78,434
Additions | 1,349 | - | 1,349
Disposals | (499 ) | - | (499 )
As at 31 December 2025 | 10,541 | 68,743 | 79,284
Depreciation
As at 1 January 2025 | 4,635 | 20,050 | 24,685
Provided during the period | 1,409 | 17,186 | 18,595
Disposals | (396 ) | - | (396 )
As at 31 December 2025 | 5,648 | 37,236 | 42,884
Net Book Value
As at 31 December 2025 | 4,893 | 31,507 | 36,400
As at 1 January 2025 | 5,056 | 48,693 | 53,749

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,230 |  | 3,525

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 5,058 |  | 9,202
Other debtors | 3,938 |  | 2,811
| 8,996 |  | 12,013

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,233 |  | 9,892
Other creditors | 9,562 |  | 5,716
Taxation and social security | 8,788 |  | 6,630
| 26,583 |  | 22,238

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 4
Page 5
Elrig the Tavern Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Ultimate Controlling Party
The company's controlling party is Mr A J Elrick .
Page 5