Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 SC194873 Mr Simon Briggs Mr Richard Meadows iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC194873 2025-03-31 SC194873 2026-03-31 SC194873 2025-04-01 2026-03-31 SC194873 frs-core:CurrentFinancialInstruments 2026-03-31 SC194873 frs-core:BetweenOneFiveYears 2026-03-31 SC194873 frs-core:FurnitureFittings 2026-03-31 SC194873 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC194873 frs-core:FurnitureFittings 2025-03-31 SC194873 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 SC194873 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC194873 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 SC194873 frs-core:MoreThanFiveYears 2026-03-31 SC194873 frs-core:MotorVehicles 2026-03-31 SC194873 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC194873 frs-core:MotorVehicles 2025-03-31 SC194873 frs-core:PlantMachinery 2026-03-31 SC194873 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC194873 frs-core:PlantMachinery 2025-03-31 SC194873 frs-core:WithinOneYear 2026-03-31 SC194873 frs-core:ShareCapital 2026-03-31 SC194873 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC194873 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC194873 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC194873 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC194873 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC194873 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC194873 frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC194873 frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC194873 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC194873 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC194873 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 SC194873 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 SC194873 frs-bus:Director1 2025-04-01 2026-03-31 SC194873 frs-bus:Director1 2025-03-31 SC194873 frs-bus:Director1 2026-03-31 SC194873 frs-bus:Director2 2025-04-01 2026-03-31 SC194873 frs-countries:Scotland 2025-04-01 2026-03-31 SC194873 2024-03-31 SC194873 2025-03-31 SC194873 2024-04-01 2025-03-31 SC194873 frs-core:CurrentFinancialInstruments 2025-03-31 SC194873 frs-core:BetweenOneFiveYears 2025-03-31 SC194873 frs-core:MoreThanFiveYears 2025-03-31 SC194873 frs-core:WithinOneYear 2025-03-31 SC194873 frs-core:ShareCapital 2025-03-31 SC194873 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: SC194873
The Great Grog Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC194873
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 65,887 46,350
Investments 5 2,000 2,000
67,887 48,350
CURRENT ASSETS
Stocks 6 297,858 271,026
Debtors 7 372,276 295,360
Cash at bank and in hand 93,844 118,225
763,978 684,611
Creditors: Amounts Falling Due Within One Year 8 (262,344 ) (219,992 )
NET CURRENT ASSETS (LIABILITIES) 501,634 464,619
TOTAL ASSETS LESS CURRENT LIABILITIES 569,521 512,969
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,472 ) (11,427 )
NET ASSETS 553,049 501,542
CAPITAL AND RESERVES
Called up share capital 20,003 20,003
Profit and Loss Account 533,046 481,539
SHAREHOLDERS' FUNDS 553,049 501,542
Page 1
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For the year 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 Richard Meadows
Director
05/08/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Great Grog Company Limited is a private company, limited by shares, incorporated in Scotland, registered number SC194873 . The registered office is 2 Dalkeith Road, Edinburgh, EH16 5BP.
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 represents the total invoice value, excluding discounts and value added tax, of sales made during the year.
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:
Leasehold straight line over the period of the lease
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.
2.6. Financial Instruments
The company only has financial assets and financial liabilities of a kind which qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply in the reversal of the timing difference.
Unrelileved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 16)
16 16
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 April 2025 4,200 17,596 82,966 32,269 137,031
Additions - 12,643 26,500 - 39,143
Disposals - - (11,500 ) - (11,500 )
As at 31 March 2026 4,200 30,239 97,966 32,269 164,674
Depreciation
As at 1 April 2025 3,560 9,674 57,305 20,142 90,681
Provided during the period 640 2,828 9,872 2,425 15,765
Disposals - - (7,659 ) - (7,659 )
As at 31 March 2026 4,200 12,502 59,518 22,567 98,787
Net Book Value
As at 31 March 2026 - 17,737 38,448 9,702 65,887
As at 1 April 2025 640 7,922 25,661 12,127 46,350
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2025 2,000
As at 31 March 2026 2,000
Provision
As at 1 April 2025 -
As at 31 March 2026 -
Net Book Value
As at 31 March 2026 2,000
As at 1 April 2025 2,000
6. Stocks
2026 2025
£ £
Stock 297,858 271,026
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 312,121 269,848
Other debtors 60,155 25,512
372,276 295,360
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 156,397 113,319
Other creditors 5,614 12,965
Taxation and social security 100,333 93,708
262,344 219,992
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 57,500 48,160
Later than one year and not later than five years 183,750 176,000
Later than five years 2,250 -
243,500 224,160
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Richard Meadows - 31,574 - - 31,574
The Director's loan includes interest charged on the amount outstanding at 3.75% and was repaid in full within 9 months of the company's year end.
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