Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 01237126 Mrs Harriet Hopley Mr James Butcher Mr Benjamin Butcher Mrs Elizabeth Butcher Mr David Butcher Mrs Fenella Butcher Mr Christopher Butcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01237126 2024-12-31 01237126 2025-12-31 01237126 2025-01-01 2025-12-31 01237126 frs-core:CurrentFinancialInstruments 2025-12-31 01237126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 01237126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 01237126 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 01237126 frs-core:MotorVehicles 2025-01-01 2025-12-31 01237126 frs-core:PlantMachinery 2025-12-31 01237126 frs-core:PlantMachinery 2025-01-01 2025-12-31 01237126 frs-core:PlantMachinery 2024-12-31 01237126 frs-core:ShareCapital 2025-12-31 01237126 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 01237126 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 01237126 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 01237126 frs-bus:SmallEntities 2025-01-01 2025-12-31 01237126 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 01237126 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 01237126 frs-bus:Director1 2025-01-01 2025-12-31 01237126 frs-bus:Director2 2025-01-01 2025-12-31 01237126 frs-bus:Director3 2025-01-01 2025-12-31 01237126 frs-bus:Director4 2025-01-01 2025-12-31 01237126 frs-bus:Director5 2025-01-01 2025-12-31 01237126 frs-bus:Director6 2025-01-01 2025-12-31 01237126 frs-bus:Director7 2025-01-01 2025-12-31 01237126 frs-countries:EnglandWales 2025-01-01 2025-12-31 01237126 2023-12-31 01237126 2024-12-31 01237126 2024-01-01 2024-12-31 01237126 frs-core:CurrentFinancialInstruments 2024-12-31 01237126 frs-core:ShareCapital 2024-12-31 01237126 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 01237126
Stanley Butcher And Sons Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
BarkerBarnes & Co Limited
Chartered Accountants
9 Horseshoe Drive
Romsey
Hampshire
SO51 7TP
Stanley Butcher And Sons Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Stanley Butcher And Sons Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01237126

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,557 |  | 25,758
|  |  | 14,557 |  | 25,758
CURRENT ASSETS
Stocks | 5 | 344,867 |  | 322,085 |
Debtors | 6 | 195,965 |  | 220,981 |
Cash at bank and in hand |  | 183,594 |  | 263,232 |
|  | 724,426 |  | 806,298 |
Creditors: Amounts Falling Due Within One Year | 7 | (567,920 ) |  | (553,858 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 156,506 |  | 252,440
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 171,063 |  | 278,198
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,953 ) |  | (4,013 )
NET ASSETS |  |  | 168,110 |  | 274,185
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,300 |  | 1,300
Profit and Loss Account |  |  | 166,810 |  | 272,885
SHAREHOLDERS' FUNDS |  |  | 168,110 |  | 274,185

Page 1
Page 2
Stanley Butcher And Sons 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 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

Mr James Butcher Director
30/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Stanley Butcher And Sons Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Stanley Butcher And Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01237126 . The registered office is Stanley House Unit 13-14 Romsey Industrial Estate, Greatbridge Road, Romsey, SO51 0HR.
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.
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:

Leasehold | 25% straight line
Plant & Machinery | 25% straight line
Motor Vehicles | 25% straight line

2.4. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Stanley Butcher And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 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.
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.
2.9. Financial assets
The company has elected to apply the provisions of Section 11 'Basic FInancial Instruments' and Section 12 'Other Financial Instrument Issues' of FRS102 to all of its financial instruments.
Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method at the present value of the future receipts discounted at market value.
2.10. Financial liabilities
Basic financial liabilites, which include trade and other payables, are initally measured at the transaction price and subsequently measured at amortised cost, unless the arrangement constitiues a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
2.11. Equity instruments
Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recogised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 15)
13 15
Page 4
Page 5
Stanley Butcher And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Total
| £ | £ | £
Cost
As at 1 January 2025 | 21,379 | 64,548 | 85,927
Additions | - | 1,339 | 1,339
As at 31 December 2025 | 21,379 | 65,887 | 87,266
Depreciation
As at 1 January 2025 | 9,795 | 50,374 | 60,169
Provided during the period | 5,345 | 7,195 | 12,540
As at 31 December 2025 | 15,140 | 57,569 | 72,709
Net Book Value
As at 31 December 2025 | 6,239 | 8,318 | 14,557
As at 1 January 2025 | 11,584 | 14,174 | 25,758

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 344,867 |  | 322,085

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 132,275 |  | 139,737
Other debtors | 63,690 |  | 81,244
| 195,965 |  | 220,981

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 240,970 |  | 192,255
Other creditors | 64,577 |  | 85,106
Taxation and social security | 262,373 |  | 276,497
| 567,920 |  | 553,858

Included in other creditors is the pension creditor of £298 (2023: £2,160).
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,300 |  | 1,300

Page 5
Page 6
Stanley Butcher And Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 429,169 |  | 339,243

Dividends totalling £429,169 (2023: £339,243) were issued in the period.
10. Related Party Transactions
Included in other creditors are directors loan accounts totalling £5,173 (2024: £3,949)
11. Leasing Agreements
At the balance sheet date the company had future commitments under operating lease which totalled £394,368 (2024: £525,824).
Page 6