Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC488082 Mr Paul Gibson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC488082 2024-10-31 SC488082 2025-10-31 SC488082 2024-11-01 2025-10-31 SC488082 frs-core:CurrentFinancialInstruments 2025-10-31 SC488082 frs-core:Non-currentFinancialInstruments 2025-10-31 SC488082 frs-core:ComputerEquipment 2025-10-31 SC488082 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC488082 frs-core:ComputerEquipment 2024-10-31 SC488082 frs-core:FurnitureFittings 2025-10-31 SC488082 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC488082 frs-core:FurnitureFittings 2024-10-31 SC488082 frs-core:MotorVehicles 2025-10-31 SC488082 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC488082 frs-core:MotorVehicles 2024-10-31 SC488082 frs-core:PlantMachinery 2025-10-31 SC488082 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC488082 frs-core:PlantMachinery 2024-10-31 SC488082 frs-core:ShareCapital 2025-10-31 SC488082 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC488082 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC488082 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC488082 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC488082 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC488082 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC488082 frs-bus:Director1 2024-11-01 2025-10-31 SC488082 frs-countries:Scotland 2024-11-01 2025-10-31 SC488082 2023-10-31 SC488082 2024-10-31 SC488082 2023-11-01 2024-10-31 SC488082 frs-core:CurrentFinancialInstruments 2024-10-31 SC488082 frs-core:Non-currentFinancialInstruments 2024-10-31 SC488082 frs-core:PlantMachinery 2023-11-01 2024-10-31 SC488082 frs-core:ShareCapital 2024-10-31 SC488082 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC488082
The Campervan Brewery Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Winton & Co
Chartered Accountants
16 Hamilton Street
Broughty Ferry
Dundee
Angus
DD5 2NR
The Campervan Brewery Ltd
Contents
Contents

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

Page 1
The Campervan Brewery Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC488082

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 256,824 |  | 379,391
|  |  | 256,824 |  | 379,391
CURRENT ASSETS
Stocks |  | 55,351 |  | 99,650 |
Debtors | 5 | 89,308 |  | 139,966 |
Cash at bank and in hand |  | 58,257 |  | 16,076 |
|  | 202,916 |  | 255,692 |
Creditors: Amounts Falling Due Within One Year | 6 | (186,243 ) |  | (155,567 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 16,673 |  | 100,125
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 273,497 |  | 479,516
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (280,874 ) |  | (430,468 )
NET (LIABILITIES)/ASSETS |  |  | (7,377 ) |  | 49,048
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50,100 |  | 50,100
Profit and Loss Account |  |  | (57,477 ) |  | (1,052 )
SHAREHOLDERS' FUNDS |  |  | (7,377) |  | 49,048

Page 1
Page 2
The Campervan Brewery Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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

Mr Paul Gibson Director
16/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Campervan Brewery Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Campervan Brewery Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC488082 . The registered office is Unit 4 Bonnington Business Centre, 112 Jane Street, Edinburgh, EH6 5HG.
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.
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:

Plant & Machinery | 25% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives over their lease term, whichever is the shorter.
The interest element of these obligations is charged to profit and loss over the relevant period. The capital element of future payments is treated as a liability.
Rentals paid under operating leases are charged to profit and 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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial assets, which include trade and other debtors and cash, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Basic financial liabilities, which include trade and other creditors, are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
At each reporting date the company assesses whether there is objective evidence that any financial asset has been impaired. A provision for impairment is established when there is objective evidence that the company will not be able to collect all amounts due. The amount of the provision is recognised immediately in profit and loss.
Page 3
Page 4
The Campervan Brewery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.7. 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 liablilities are not discounted.
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 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. Deffered 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.
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 36 (2024: 23)
36 23
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 654,242 | 44,598 | 77,641 | 7,628 | 784,109
Additions | 5,491 | 14,998 | 664 | - | 21,153
As at 31 October 2025 | 659,733 | 59,596 | 78,305 | 7,628 | 805,262
Depreciation
As at 1 November 2024 | 342,248 | 33,260 | 22,514 | 6,696 | 404,718
Provided during the period | 117,788 | 7,252 | 18,162 | 518 | 143,720
As at 31 October 2025 | 460,036 | 40,512 | 40,676 | 7,214 | 548,438
Net Book Value
As at 31 October 2025 | 199,697 | 19,084 | 37,629 | 414 | 256,824
As at 1 November 2024 | 311,994 | 11,338 | 55,127 | 932 | 379,391

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 149,141 |  | 223,713

Page 4
Page 5
The Campervan Brewery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 81,187 |  | 132,511
Prepayments and accrued income | 2,121 |  | 1,455
Other debtors | 6,000 |  | 6,000
| 89,308 |  | 139,966

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 14,240 |  | 14,240
Trade creditors | 1,182 |  | 164
Bank loans and overdrafts | 25,000 |  | 51,667
Other loans | 81,691 |  | 8,603
Other creditors | 18,276 |  | 51,372
Taxation and social security | 45,854 |  | 29,521
| 186,243 |  | 155,567

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,375 |  | 50,615
Bank loans | 43,750 |  | 182,083
Other loans | 200,749 |  | 197,770
| 280,874 |  | 430,468

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 333,055 |  | 271,228
Bank loans and overdrafts | 68,750 |  | 233,750

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50,100 |  | 50,100

Page 5