Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 03951437 Mr Timothy Yeo Mrs Julie Yeo Mr Dominic Richardson Mrs Melissa Bloom Mr Preston Bloom Ms Louise Bardwell Melissa Bloom Sea Front, 123 Undercliff Road West, Felixstowe, IP11 2AF true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03951437 2025-03-31 03951437 2026-03-31 03951437 2025-04-01 2026-03-31 03951437 frs-core:CurrentFinancialInstruments 2026-03-31 03951437 frs-core:ComputerEquipment 2026-03-31 03951437 frs-core:ComputerEquipment 2025-04-01 2026-03-31 03951437 frs-core:ComputerEquipment 2025-03-31 03951437 frs-core:FurnitureFittings 2026-03-31 03951437 frs-core:FurnitureFittings 2025-04-01 2026-03-31 03951437 frs-core:FurnitureFittings 2025-03-31 03951437 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 03951437 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 03951437 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03951437 frs-core:PlantMachinery 2026-03-31 03951437 frs-core:PlantMachinery 2025-04-01 2026-03-31 03951437 frs-core:PlantMachinery 2025-03-31 03951437 frs-core:SharePremium 2026-03-31 03951437 frs-core:ShareCapital 2026-03-31 03951437 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 03951437 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 03951437 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 03951437 frs-bus:SmallEntities 2025-04-01 2026-03-31 03951437 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 03951437 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03951437 1 2025-04-01 2026-03-31 03951437 frs-bus:Director1 2025-04-01 2026-03-31 03951437 frs-bus:Director2 2025-04-01 2026-03-31 03951437 frs-bus:Director3 2025-04-01 2026-03-31 03951437 frs-bus:Director4 2025-04-01 2026-03-31 03951437 frs-bus:Director5 2025-04-01 2026-03-31 03951437 frs-bus:Director6 2025-04-01 2026-03-31 03951437 frs-countries:EnglandWales 2025-04-01 2026-03-31 03951437 2024-03-31 03951437 2025-03-31 03951437 2024-04-01 2025-03-31 03951437 frs-core:CurrentFinancialInstruments 2025-03-31 03951437 frs-core:SharePremium 2025-03-31 03951437 frs-core:ShareCapital 2025-03-31 03951437 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 03951437
Yeo Group Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Integrity Tax & Accountancy Solutions Limited
Yeo Group Limited
Contents
Contents

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

Page 1
Yeo Group Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 03951437

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 243,624 |  | 266,655
|  |  | 243,624 |  | 266,655
CURRENT ASSETS
Stocks | 5 | 42,501 |  | 41,332 |
Debtors | 6 | 73,236 |  | 97,925 |
Cash at bank and in hand |  | 505,766 |  | 1,114,696 |
|  | 621,503 |  | 1,253,953 |
Creditors: Amounts Falling Due Within One Year | 7 | (703,873 ) |  | (653,953 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (82,370 ) |  | 600,000
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 161,254 |  | 866,655
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (23,527 ) |  | (23,712 )
NET ASSETS |  |  | 137,727 |  | 842,943
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,179 |  | 1,154
Share premium account |  |  | 8,771 |  | 7,522
Profit and Loss Account |  |  | 127,777 |  | 834,267
SHAREHOLDERS' FUNDS |  |  | 137,727 |  | 842,943

Page 1
Page 2
Yeo Group 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 Melissa Bloom Director
16/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Yeo Group Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Yeo Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03951437 . The registered office is Sea Front, 123 Undercliff Road West, Felixstowe, IP11 2AF.
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.
Food and Beverage Sales
Recognised at the point of sale, which is when the food and drinks are served to the customer in the restaurants or collected as a takeaway.
Gift Vouchers
Cash received from the sale of gift vouchers is initially recognised as a deferred revenue liability within "Other Creditors". Revenue is only recognised when the voucher is redeemed for goods.
Expired Vouchers
Unredeemed vouchers are recognised as revenue upon expiry, based on the terms and conditions provided to the customer.
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 | at varying rates on cost
Plant & Machinery | 15% on cost
Fixtures & Fittings | 15% on cost
Computer Equipment | 25% on cost

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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Page 4
Yeo Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset and the net amounts presented in the financial statements where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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.
Page 4
Page 5
Yeo Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.9. Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 85 (2025: 84)
85 84
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 1,295,142 | 385,198 | 575,831 | 30,684 | 2,286,855
Additions | - | 10,650 | 24,916 | 3,000 | 38,566
As at 31 March 2026 | 1,295,142 | 395,848 | 600,747 | 33,684 | 2,325,421
Depreciation
As at 1 April 2025 | 1,071,887 | 378,695 | 540,613 | 29,005 | 2,020,200
Provided during the period | 45,472 | 3,598 | 11,452 | 1,075 | 61,597
As at 31 March 2026 | 1,117,359 | 382,293 | 552,065 | 30,080 | 2,081,797
Net Book Value
As at 31 March 2026 | 177,783 | 13,555 | 48,682 | 3,604 | 243,624
As at 1 April 2025 | 223,255 | 6,503 | 35,218 | 1,679 | 266,655

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 42,501 |  | 41,332

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,497 |  | 28,930
Other debtors | 60,739 |  | 68,995
| 73,236 |  | 97,925

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Page 6
Yeo Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 168,536 |  | 142,299
Other creditors | 267,953 |  | 226,153
Taxation and social security | 267,384 |  | 285,501
| 703,873 |  | 653,953

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,179 |  | 1,154

During the year, a Management Buy-Out (MBO) was completed. In conjunction with this event, all outstanding options under the company’s Enterprise Management Incentive (EMI) scheme were cancelled. A total of 1790 shares were issued, and the scheme has now been formally closed.
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is YEO Group Holdings Limited . YEO Group Holdings Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, Sea Front, 123 Undercliff Road West, Felixstowe, IP11 2AF . The ultimate controlling party is Melissa Bloom who controls 100% of the shares of Yeo Group Limited .
On 27th March 2026, the company was acquired by YEO Group Holdings Limited , from it's previous shareholders as part of a management buyout.
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