Acorah Software Products - Accounts Production 19.3.550 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 06963662 Mr MARK ALLAN Mr ROSS EVANS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06963662 2024-07-31 06963662 2025-07-31 06963662 2024-08-01 2025-07-31 06963662 frs-core:CurrentFinancialInstruments 2025-07-31 06963662 frs-core:Non-currentFinancialInstruments 2025-07-31 06963662 frs-core:FurnitureFittings 2025-07-31 06963662 frs-core:FurnitureFittings 2024-08-01 2025-07-31 06963662 frs-core:FurnitureFittings 2024-07-31 06963662 frs-core:NetGoodwill 2025-07-31 06963662 frs-core:NetGoodwill 2024-08-01 2025-07-31 06963662 frs-core:NetGoodwill 2024-07-31 06963662 frs-core:PlantMachinery 2025-07-31 06963662 frs-core:PlantMachinery 2024-08-01 2025-07-31 06963662 frs-core:PlantMachinery 2024-07-31 06963662 frs-core:ShareCapital 2025-07-31 06963662 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 06963662 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06963662 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 06963662 frs-bus:SmallEntities 2024-08-01 2025-07-31 06963662 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06963662 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06963662 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 06963662 frs-bus:OrdinaryShareClass1 2025-07-31 06963662 frs-bus:Director1 2024-08-01 2025-07-31 06963662 frs-bus:Director3 2024-08-01 2025-07-31 06963662 frs-countries:EnglandWales 2024-08-01 2025-07-31 06963662 2023-07-31 06963662 2024-07-31 06963662 2023-08-01 2024-07-31 06963662 frs-core:CurrentFinancialInstruments 2024-07-31 06963662 frs-core:Non-currentFinancialInstruments 2024-07-31 06963662 frs-core:ShareCapital 2024-07-31 06963662 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06963662 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31
Registered number: 06963662
KEG & BARREL PUB COMPANY LIMITED
Unaudited Financial Statements
For The Year Ended 31 July 2025
Proaccounts UK
Unit M302, 89 Bickersteth Road
Tooting
LONDON
SW17 9SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06963662
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 887 1,109
887 1,109
CURRENT ASSETS
Stocks 6 13,348 12,936
Debtors 7 19,346 (1,922 )
Cash at bank and in hand 21,852 84,463
54,546 95,477
Creditors: Amounts Falling Due Within One Year 8 (42,728 ) (64,860 )
NET CURRENT ASSETS (LIABILITIES) 11,818 30,617
TOTAL ASSETS LESS CURRENT LIABILITIES 12,705 31,726
Creditors: Amounts Falling Due After More Than One Year 9 (8,776 ) (19,074 )
NET ASSETS 3,929 12,652
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 3,927 12,650
SHAREHOLDERS' FUNDS 3,929 12,652
Page 1
Page 2
For the year ending 31 July 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 MARK ALLAN
Director
20/07/2026
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
KEG & BARREL PUB COMPANY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06963662 . The registered office is UNIT M302, TRIDENT BUSINESS CENTRE, 89 BICKERSTETH ROAD, LONDON, SW17 9SH.
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. 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 profit and loss account over its estimated economic life of 5 years.
2.4. 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% reducing balance
Fixtures & Fittings 20% reducing balance
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 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.
2.6. 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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
Sales, marketing and distribution 9 9
10 10
Page 3
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4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2024 32,000
As at 31 July 2025 32,000
Amortisation
As at 1 August 2024 32,000
As at 31 July 2025 32,000
Net Book Value
As at 31 July 2025 -
As at 1 August 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2024 14,257 4,745 19,002
As at 31 July 2025 14,257 4,745 19,002
Depreciation
As at 1 August 2024 13,498 4,395 17,893
Provided during the period 152 70 222
As at 31 July 2025 13,650 4,465 18,115
Net Book Value
As at 31 July 2025 607 280 887
As at 1 August 2024 759 350 1,109
6. Stocks
2025 2024
£ £
Finished goods 13,348 12,936
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 19,346 (1,922 )
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8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 5,753 5,753
Other taxes and social security 6,988 16,384
Other creditors 29,987 42,723
42,728 64,860
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 8,776 19,074
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 5,600 5,500
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