Acorah Software Products - Accounts Production 19.3.600 false true false 10 March 2025 31 March 2026 31 March 2026 16305206 Mr Kyle Melnyk Mr Hoi King PB Corporate Services UK Ltd iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16305206 2025-03-09 16305206 2026-03-31 16305206 2025-03-10 2026-03-31 16305206 frs-core:CurrentFinancialInstruments 2026-03-31 16305206 frs-core:PlantMachinery 2026-03-31 16305206 frs-core:PlantMachinery 2025-03-10 2026-03-31 16305206 frs-core:PlantMachinery 2025-03-09 16305206 frs-core:ShareCapital 2026-03-31 16305206 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 16305206 frs-bus:PrivateLimitedCompanyLtd 2025-03-10 2026-03-31 16305206 frs-bus:FilletedAccounts 2025-03-10 2026-03-31 16305206 frs-bus:SmallEntities 2025-03-10 2026-03-31 16305206 frs-bus:AuditExempt-NoAccountantsReport 2025-03-10 2026-03-31 16305206 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-10 2026-03-31 16305206 frs-bus:Director1 2025-03-10 2026-03-31 16305206 frs-bus:Director2 2025-03-10 2026-03-31 16305206 frs-bus:CompanySecretary1 2025-03-10 2026-03-31 16305206 frs-countries:EnglandWales 2025-03-10 2026-03-31
Registered number: 16305206
Af Drinks UK Ltd
Unaudited Financial Statements
For the Period 10 March 2025 to 31 March 2026
Paul Beare Ltd
Af Drinks UK Ltd
Contents
Contents

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

Page 1
Af Drinks UK Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16305206

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 809
|  |  | 809
CURRENT ASSETS
Stocks | 5 | 131,813 |
Debtors | 6 | 207,701 |
Cash at bank and in hand |  | 21,225 |
|  | 360,739 |
Creditors: Amounts Falling Due Within One Year | 7 | (362,100 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (552 )
NET LIABILITIES |  |  | (552 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 120
Profit and Loss Account |  |  | (672 )
SHAREHOLDERS' FUNDS |  |  | (552)

Page 1
Page 2
Af Drinks UK Ltd
Balance Sheet (continued)
As At 31 March 2026
For the period ending 31 March 2026 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 Hoi King Director
29/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Af Drinks UK Ltd
Notes to the Financial Statements
For the Period 10 March 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
Af Drinks UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16305206 . The registered office is C/O Paul Beare Ltd, 100 Bollo Lane, London, W4 5LX.
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.
2.3. 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 | 2 years straight line

2.4. Stocks and Work in Progress
Stocks of finished goods are valued at the lower of cost and net realisable value after making due allowance for obsolete or stock not in a saleable condition. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work-in-progress is monitored and written off should they become obsolete due to changes in formulation or design, or when they are unable to be included in production due to expiration or damage.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 10 March 2025 | -
Additions | 1,022
As at 31 March 2026 | 1,022

...CONTINUED
Page 3
Page 4
Af Drinks UK Ltd
Notes to the Financial Statements (continued)
For the Period 10 March 2025 to 31 March 2026

Depreciation
As at 10 March 2025 | -
Provided during the period | 213
As at 31 March 2026 | 213
Net Book Value
As at 31 March 2026 | 809
As at 10 March 2025 | -

5. Stocks

| 31 March 2026
--- | ---
| £
Stock | 131,813

6. Debtors

| 31 March 2026
--- | ---
| £
Due within one year
Amounts owed by group undertakings | 201,854
Other debtors | 5,847
| 207,701

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Trade creditors | 318
Amounts owed to group undertakings | 360,282
Other creditors | 1,500
| 362,100

8. Share Capital

| 31 March 2026
--- | ---
| £
Allotted, Called up and fully paid | 120

Page 4