Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12125216 Mr Gary Blackmore Mr Philip Waller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12125216 2024-12-31 12125216 2025-12-31 12125216 2025-01-01 2025-12-31 12125216 frs-core:CurrentFinancialInstruments 2025-12-31 12125216 frs-core:Non-currentFinancialInstruments 2025-12-31 12125216 frs-core:ComputerEquipment 2025-12-31 12125216 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12125216 frs-core:ComputerEquipment 2024-12-31 12125216 frs-core:FurnitureFittings 2025-12-31 12125216 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12125216 frs-core:FurnitureFittings 2024-12-31 12125216 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 12125216 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 12125216 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 12125216 frs-core:ShareCapital 2025-12-31 12125216 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12125216 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12125216 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12125216 frs-bus:SmallEntities 2025-01-01 2025-12-31 12125216 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12125216 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12125216 frs-bus:Director1 2025-01-01 2025-12-31 12125216 frs-bus:Director2 2025-01-01 2025-12-31 12125216 frs-core:CurrentFinancialInstruments 1 2025-12-31 12125216 frs-countries:EnglandWales 2025-01-01 2025-12-31 12125216 2023-12-31 12125216 2024-12-31 12125216 2024-01-01 2024-12-31 12125216 frs-core:CurrentFinancialInstruments 2024-12-31 12125216 frs-core:Non-currentFinancialInstruments 2024-12-31 12125216 frs-core:ShareCapital 2024-12-31 12125216 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12125216 frs-core:CurrentFinancialInstruments 1 2024-12-31
Registered number: 12125216
Minkaco Limited
Financial Statements
For The Year Ended 31 December 2025
Minkaco Limited
Contents
Contents

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

Page 1
Minkaco Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 12125216

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,350,935 |  | 1,382,980
|  |  | 1,350,935 |  | 1,382,980
CURRENT ASSETS
Stocks | 5 | 600 |  | 500 |
Debtors | 6 | - |  | 2,143 |
Cash at bank and in hand |  | 4,938 |  | 6,072 |
|  | 5,538 |  | 8,715 |
Creditors: Amounts Falling Due Within One Year | 7 | (414,296 ) |  | (442,267 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (408,758 ) |  | (433,552 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 942,177 |  | 949,428
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (873,412 ) |  | (904,402 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,484 ) |  | (3,603 )
NET ASSETS |  |  | 65,281 |  | 41,423
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 65,181 |  | 41,323
SHAREHOLDERS' FUNDS |  |  | 65,281 |  | 41,423

Page 1
Page 2
Minkaco 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 Gary Blackmore Director | Mr Philip Waller Director
12th August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Minkaco Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Minkaco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12125216 . The registered office is The Torcroft Hotel, 28-30 Croft Road, Torquay, Devon, TQ2 5UE.
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 food and drink and from the rendering of accommodation services.
Sale of food and drink
Turnover from the sale of food and drink is recognised when ownership of the goods has transferred to the buyer. This is usually at the point that the customer has consumed the product and subsequently paid.
Rendering of accommodation services
Turnover from the rendering of accommodation services is recognised by reference to guest checkout date at the completion of stay. Prepaid deposits are held in the balance sheet until guest checkout.
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:

Freehold | Straight Line 2%
Fixtures & Fittings | Reducing Balance 25%
Computer Equipment | Reducing Balance 20%

2.4. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stock.
Page 3
Page 4
Minkaco Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 3)
3 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 January 2025 | 1,483,533 | 53,612 | - | 1,537,145
Additions | - | 2,312 | 791 | 3,103
As at 31 December 2025 | 1,483,533 | 55,924 | 791 | 1,540,248

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

Depreciation
As at 1 January 2025 | 119,515 | 34,650 | - | 154,165
Provided during the period | 29,671 | 5,319 | 158 | 35,148
As at 31 December 2025 | 149,186 | 39,969 | 158 | 189,313
Net Book Value
As at 31 December 2025 | 1,334,347 | 15,955 | 633 | 1,350,935
As at 1 January 2025 | 1,364,018 | 18,962 | - | 1,382,980

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 600 |  | 500

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 1,897
Other taxes and social security | - |  | 246
| - |  | 2,143

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 609
Bank loans and overdrafts | 11,589 |  | 18,378
Corporation tax | 15,418 |  | 5,937
VAT | 1,624 |  | 1,681
Net wages | 168 |  | 170
Deposits held | - |  | 22,424
Pension payable | 147 |  | 138
Accruals and deferred income | 10,814 |  | 4,070
Directors' loan accounts | 374,536 |  | 388,860
| 414,296 |  | 442,267

Page 5
Page 6
Minkaco Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 873,412 |  | 904,402

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Dividends declared to directors during the year totalled £1,000 (2024 £1,000)

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Philip Waller | 500 | 500
Mr Gary Blackmore | 500 | 500

Page 6