Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 9078309 Mr Brian Horton Mr Brian Horton true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9078309 2025-06-30 9078309 2026-06-30 9078309 2025-07-01 2026-06-30 9078309 frs-core:CurrentFinancialInstruments 2026-06-30 9078309 frs-core:FurnitureFittings 2026-06-30 9078309 frs-core:FurnitureFittings 2025-07-01 2026-06-30 9078309 frs-core:FurnitureFittings 2025-06-30 9078309 frs-core:PlantMachinery 2026-06-30 9078309 frs-core:PlantMachinery 2025-07-01 2026-06-30 9078309 frs-core:PlantMachinery 2025-06-30 9078309 frs-core:ShareCapital 2026-06-30 9078309 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 9078309 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 9078309 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 9078309 frs-bus:SmallEntities 2025-07-01 2026-06-30 9078309 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 9078309 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 9078309 1 2025-07-01 2026-06-30 9078309 frs-core:UnlistedNon-exchangeTraded 2026-06-30 9078309 frs-core:UnlistedNon-exchangeTraded 2025-06-30 9078309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 9078309 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 9078309 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-06-30 9078309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 9078309 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-06-30 9078309 frs-bus:Director1 2025-07-01 2026-06-30 9078309 frs-countries:EnglandWales 2025-07-01 2026-06-30 9078309 2024-06-30 9078309 2025-06-30 9078309 2024-07-01 2025-06-30 9078309 frs-core:CurrentFinancialInstruments 2025-06-30 9078309 frs-core:ShareCapital 2025-06-30 9078309 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 9078309
Brian Horton's Family Butchers Ltd
Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9078309
2026 2025
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,809 6,012
Investments 5 - 100,000
4,809 106,012
CURRENT ASSETS
Stocks 6 3,550 3,120
Debtors 7 269 767
Cash at bank and in hand 395,552 298,004
399,371 301,891
Creditors: Amounts Falling Due Within One Year 8 (61,165 ) (140,099 )
NET CURRENT ASSETS (LIABILITIES) 338,206 161,792
TOTAL ASSETS LESS CURRENT LIABILITIES 343,015 267,804
NET ASSETS 343,015 267,804
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 343,014 267,803
SHAREHOLDERS' FUNDS 343,015 267,804
Page 1
Page 2
For the year ending 30 June 2026 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 Brian Horton
Director
24/07/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brian Horton's Family Butchers Ltd Registered number 9078309 is a limited by shares company incorporated in England & Wales. The Registered Office is 19 Broadway, Liverpool, L11 1BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 20%
Fixtures & Fittings 20%
2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2025 2,800 31,114 33,914
As at 30 June 2026 2,800 31,114 33,914
Depreciation
As at 1 July 2025 216 27,686 27,902
Provided during the period 517 686 1,203
As at 30 June 2026 733 28,372 29,105
...CONTINUED
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Net Book Value
As at 30 June 2026 2,067 2,742 4,809
As at 1 July 2025 2,584 3,428 6,012
5. Investments
Unlisted
£
Cost or Valuation
As at 1 July 2025 100,000
Disposals (100,000 )
As at 30 June 2026 -
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 100,000
6. Stocks
2026 2025
as restated
£ £
Stock - purchases 3,550 3,120
7. Debtors
2026 2025
as restated
£ £
Due within one year
VAT 269 767
8. Creditors: Amounts Falling Due Within One Year
2026 2025
as restated
£ £
Trade creditors 14,141 13,769
Corporation tax 33,168 23,764
Accruals and deferred income 3,024 6,130
Director's loan account 10,832 96,436
61,165 140,099
Page 4
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9. Share Capital
2026 2025
as restated
£ £
Allotted, Called up and fully paid 1 1
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2026 2025
£ £
Mr Brian Horton 30,000 5,000
11. Dividends
2026 2025
as restated
£ £
On equity shares:
Final dividend paid 30,000 5,000
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Brian Horton by virtue of his ownership of 100% of the issued share capital in the company.
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