Acorah Software Products - Accounts Production 19.3.550 false true true 31 August 2024 1 September 2023 false 1 September 2024 30 August 2025 30 August 2025 12136325 Mr Matthew Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12136325 2024-08-31 12136325 2025-08-30 12136325 2024-09-01 2025-08-30 12136325 frs-core:CurrentFinancialInstruments 2025-08-30 12136325 frs-core:Non-currentFinancialInstruments 2025-08-30 12136325 frs-core:ShareCapital 2025-08-30 12136325 frs-core:RetainedEarningsAccumulatedLosses 2025-08-30 12136325 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-30 12136325 frs-bus:FilletedAccounts 2024-09-01 2025-08-30 12136325 frs-bus:SmallEntities 2024-09-01 2025-08-30 12136325 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-30 12136325 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-30 12136325 frs-bus:Director1 2024-09-01 2025-08-30 12136325 frs-countries:EnglandWales 2024-09-01 2025-08-30 12136325 2023-08-31 12136325 2024-08-31 12136325 2023-09-01 2024-08-31 12136325 frs-core:CurrentFinancialInstruments 2024-08-31 12136325 frs-core:Non-currentFinancialInstruments 2024-08-31 12136325 frs-core:ShareCapital 2024-08-31 12136325 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12136325
Fig Tree Inn Ltd
Unaudited Financial Statements
For The Year Ended 30 August 2025
Swift Accounting
Fig Tree Inn Ltd
Contents
Contents

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

Page 1
Fig Tree Inn Ltd
Balance Sheet
As At 30 August 2025
Balance Sheet
Registered number: 12136325

| 2025 | 2024 as restated
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 8,000 |  | 3,750 |
Debtors | 5 | - |  | 14,362 |
Cash at bank and in hand |  | 1,000 |  | 17,413 |
|  | 9,000 |  | 35,525 |
Creditors: Amounts Falling Due Within One Year | 6 | (143,840 ) |  | (154,665 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (134,840 ) |  | (119,140 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (134,840 ) |  | (119,140 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (19,250 ) |  | (17,550 )
NET LIABILITIES |  |  | (154,090 ) |  | (136,690 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | (154,091 ) |  | (136,691 )
SHAREHOLDERS' FUNDS |  |  | (154,090) |  | (136,690)

Page 1
Page 2
Fig Tree Inn Ltd
Balance Sheet (continued)
As At 30 August 2025
For the year ending 30 August 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 Matthew Smith Director
10/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fig Tree Inn Ltd
Notes to the Financial Statements
For The Year Ended 30 August 2025
Notes to the Financial Statements
1. General Information
Fig Tree Inn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12136325 . The registered office is Little Cumerew, Stoke Hill, Yelverton, Devon, PL20 6EW.
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 financial statements have been prepared on the going concern basis.
At 30 August 2025 the company had net current liabilities of £134,840 and net liabilities of £143,840. The company also incurred a loss for the year of £17,400. Included within creditors due within one year are amounts owed to HM Revenue & Customs in respect of VAT and other taxes, together with trade creditors, bank/finance liabilities and other short-term liabilities.
The directors have considered the company’s financial position, post year-end trading, current creditor position, cash flow forecasts and the availability of continued support from the company’s directors and/or finance providers. The directors have also considered the company’s arrangements with HM Revenue & Customs, including any agreed Time to Pay arrangements, and the company’s ability to meet both those instalments and its ongoing liabilities as they fall due.
Based on the information available, the directors have a reasonable expectation that the company will have adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.
The financial statements do not include any adjustments that would result if the company were unable 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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
2.4. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Page 3
Page 4
Fig Tree Inn Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
2.6. Financial Instruments
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method
2.7. Pensions
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 16)
14 16
4. Stocks

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Stock | 8,000 |  | 3,750

5. Debtors

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 9,371
Other debtors | - |  | 4,991
| - |  | 14,362

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Trade creditors | 34,662 |  | 30,534
Bank loans and overdrafts | 10,413 |  | 8,305
Other creditors | 26,021 |  | 54,878
Taxation and social security | 72,744 |  | 60,948
| 143,840 |  | 154,665

Page 4
Page 5
Fig Tree Inn Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 August 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024 as restated
--- | --- | --- | ---
| £ |  | £
Bank loans | 19,250 |  | 17,550

8. Share Capital

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

Page 5