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 06163893 Mrs Virginia Mary Rose Boscawen Mr Daniel Robert John Bly Mrs Lucia Wilma Bly Mr The Honourable Nicholas John Boscawen Mr Peter John Miller Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06163893 2024-12-31 06163893 2025-12-31 06163893 2025-01-01 2025-12-31 06163893 frs-core:CurrentFinancialInstruments 2025-12-31 06163893 frs-core:Non-currentFinancialInstruments 2025-12-31 06163893 frs-core:ComputerEquipment 2025-12-31 06163893 frs-core:ComputerEquipment 2025-01-01 2025-12-31 06163893 frs-core:ComputerEquipment 2024-12-31 06163893 frs-core:FurnitureFittings 2025-12-31 06163893 frs-core:FurnitureFittings 2025-01-01 2025-12-31 06163893 frs-core:FurnitureFittings 2024-12-31 06163893 frs-core:NetGoodwill 2025-12-31 06163893 frs-core:NetGoodwill 2025-01-01 2025-12-31 06163893 frs-core:NetGoodwill 2024-12-31 06163893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 06163893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06163893 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 06163893 frs-core:MotorVehicles 2025-12-31 06163893 frs-core:MotorVehicles 2025-01-01 2025-12-31 06163893 frs-core:MotorVehicles 2024-12-31 06163893 frs-core:PlantMachinery 2025-12-31 06163893 frs-core:PlantMachinery 2025-01-01 2025-12-31 06163893 frs-core:PlantMachinery 2024-12-31 06163893 frs-core:SharePremium 2025-12-31 06163893 frs-core:ShareCapital 2025-12-31 06163893 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 06163893 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06163893 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 06163893 frs-bus:SmallEntities 2025-01-01 2025-12-31 06163893 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06163893 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06163893 frs-bus:Director1 2025-01-01 2025-12-31 06163893 frs-bus:Director2 2025-01-01 2025-12-31 06163893 frs-bus:Director3 2025-01-01 2025-12-31 06163893 frs-bus:Director4 2025-01-01 2025-12-31 06163893 frs-bus:Director5 2025-01-01 2025-12-31 06163893 frs-countries:EnglandWales 2025-01-01 2025-12-31 06163893 2023-12-31 06163893 2024-12-31 06163893 2024-01-01 2024-12-31 06163893 frs-core:CurrentFinancialInstruments 2024-12-31 06163893 frs-core:Non-currentFinancialInstruments 2024-12-31 06163893 frs-core:BetweenOneFiveYears 2024-12-31 06163893 frs-core:WithinOneYear 2024-12-31 06163893 frs-core:SharePremium 2024-12-31 06163893 frs-core:ShareCapital 2024-12-31 06163893 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 06163893
Salcombe Dairy (UK) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Salcombe Dairy (UK) Limited
Contents
Contents

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

Page 1
Salcombe Dairy (UK) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 06163893

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 139,894 |  | 179,859
|  |  | 139,894 |  | 179,859
CURRENT ASSETS
Stocks | 6 | 451,289 |  | 336,907 |
Debtors | 7 | 226,279 |  | 210,590 |
Cash at bank and in hand |  | 156,090 |  | 107,915 |
|  | 833,658 |  | 655,412 |
Creditors: Amounts Falling Due Within One Year | 8 | (437,328 ) |  | (730,665 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 396,330 |  | (75,253 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 536,224 |  | 104,606
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (120,458 ) |  | (164,353 )
NET ASSETS/(LIABILITIES) |  |  | 415,766 |  | (59,747 )
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2,449 |  | 2,235
Share premium account |  |  | 411,152 |  | -
Profit and Loss Account |  |  | 2,165 |  | (61,982 )
SHAREHOLDERS' FUNDS |  |  | 415,766 |  | (59,747)

Page 1
Page 2
Salcombe Dairy (UK) 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 Daniel Robert John Bly Director
2nd June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Salcombe Dairy (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Salcombe Dairy (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06163893 . The registered office is Salcombe Dairy, Shadycombe Road, Salcombe, Devon, TQ8 8DX.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
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:

Leasehold | 33.33% Straight line
Plant & Machinery | 25% Straight line
Motor Vehicles | 25% Straight line
Fixtures & Fittings | 15% Straight line
Computer Equipment | 15% Straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 55 (2024: 55)
55 55
Page 3
Page 4
Salcombe Dairy (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 139,653
As at 31 December 2025 | 139,653
Amortisation
As at 1 January 2025 | 139,653
As at 31 December 2025 | 139,653
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 39,979 | 467,668 | 175,725 | 456,798
Additions | - | 64,297 | - | -
Disposals | - | - | - | (514 )
As at 31 December 2025 | 39,979 | 531,965 | 175,725 | 456,284
Depreciation
As at 1 January 2025 | 39,979 | 359,394 | 156,824 | 404,900
Provided during the period | - | 74,905 | 16,624 | 12,023
As at 31 December 2025 | 39,979 | 434,299 | 173,448 | 416,923
Net Book Value
As at 31 December 2025 | - | 97,666 | 2,277 | 39,361
As at 1 January 2025 | - | 108,274 | 18,901 | 51,898

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 1,309 | 1,141,479
Additions | - | 64,297
Disposals | - | (514 )
As at 31 December 2025 | 1,309 | 1,205,262

...CONTINUED
Page 4
Page 5
Salcombe Dairy (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025 | 523 | 961,620
Provided during the period | 196 | 103,748
As at 31 December 2025 | 719 | 1,065,368
Net Book Value
As at 31 December 2025 | 590 | 139,894
As at 1 January 2025 | 786 | 179,859

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 451,289 |  | 336,907

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 166,890 |  | 178,201
Prepayments and accrued income | 43,680 |  | 24,645
Other debtors | 15,709 |  | 7,744
| 226,279 |  | 210,590

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 24,320
Trade creditors | 154,208 |  | 132,278
Bank loans and overdrafts | 85,632 |  | 198,796
Other loans | 38,367 |  | 188,077
Other taxes and social security | 20,209 |  | 13,327
VAT | 129,573 |  | 143,079
Other creditors | 1,547 |  | 693
Accruals and deferred income | 7,792 |  | 30,095
| 437,328 |  | 730,665

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,435
Bank loans | - |  | 16,666
Other loans | 120,458 |  | 146,252
| 120,458 |  | 164,353

Page 5
Page 6
Salcombe Dairy (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 24,320
Later than one year and not later than five years | - |  | 1,435
| - |  | 25,755
| - |  | 25,755

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,449 |  | 2,235

Page 6