Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09286606 Mr Pedro Etchegaray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09286606 2024-10-31 09286606 2025-10-31 09286606 2024-11-01 2025-10-31 09286606 frs-core:CurrentFinancialInstruments 2025-10-31 09286606 frs-core:PlantMachinery 2025-10-31 09286606 frs-core:PlantMachinery 2024-11-01 2025-10-31 09286606 frs-core:PlantMachinery 2024-10-31 09286606 frs-core:ShareCapital 2025-10-31 09286606 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09286606 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09286606 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09286606 frs-bus:SmallEntities 2024-11-01 2025-10-31 09286606 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09286606 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09286606 frs-bus:Director1 2024-11-01 2025-10-31 09286606 frs-countries:EnglandWales 2024-11-01 2025-10-31 09286606 2023-10-31 09286606 2024-10-31 09286606 2023-11-01 2024-10-31 09286606 frs-core:CurrentFinancialInstruments 2024-10-31 09286606 frs-core:ShareCapital 2024-10-31 09286606 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09286606
The Wine Scout Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
CKM Accountancy
The Wine Scout Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
The Wine Scout Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09286606

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 101 |  | 153
|  |  | 101 |  | 153
CURRENT ASSETS
Stocks | 5 | 1,280 |  | 1,225 |
Debtors | 6 | 1,126 |  | 1,664 |
Cash at bank and in hand |  | 4,371 |  | 5,405 |
|  | 6,777 |  | 8,294 |
Creditors: Amounts Falling Due Within One Year | 7 | (28,685 ) |  | (19,959 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (21,908 ) |  | (11,665 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (21,807 ) |  | (11,512 )
NET LIABILITIES |  |  | (21,807 ) |  | (11,512 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (21,808 ) |  | (11,513 )
SHAREHOLDERS' FUNDS |  |  | (21,807) |  | (11,512)

Page 1
Page 2
The Wine Scout Limited
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 Pedro Etchegaray Director
27th July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
The Wine Scout Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Wine Scout Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09286606 . The registered office is 118 Sandrock Road, London, SE13 7TP.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods. 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.
2.4. 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 | 33% straight line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 1,266
As at 31 October 2025 | 1,266
Depreciation
As at 1 November 2024 | 1,113
Provided during the period | 52
As at 31 October 2025 | 1,165
Net Book Value
As at 31 October 2025 | 101
As at 1 November 2024 | 153

Page 3
Page 4
The Wine Scout Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock - goods for resale | 1,280 |  | 1,225

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 648 |  | 1,335
Prepayments and accrued income | 186 |  | 37
Corporation tax recoverable assets | 292 |  | 292
| 1,126 |  | 1,664

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,981 |  | 7,242
Other creditors | 8,105 |  | 1,789
Accruals and deferred income | 7,414 |  | 7,289
Director's loan account | 7,185 |  | 3,639
| 28,685 |  | 19,959

8. Share Capital

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

Page 4