Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08770895 Mr Mark White Mrs Laura Hedley-White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08770895 2024-11-30 08770895 2025-11-30 08770895 2024-12-01 2025-11-30 08770895 frs-core:CurrentFinancialInstruments 2025-11-30 08770895 frs-core:Non-currentFinancialInstruments 2025-11-30 08770895 frs-core:FurnitureFittings 2025-11-30 08770895 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08770895 frs-core:FurnitureFittings 2024-11-30 08770895 frs-core:NetGoodwill 2025-11-30 08770895 frs-core:NetGoodwill 2024-12-01 2025-11-30 08770895 frs-core:NetGoodwill 2024-11-30 08770895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 08770895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 08770895 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 08770895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 08770895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 08770895 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 08770895 frs-core:MotorVehicles 2025-11-30 08770895 frs-core:MotorVehicles 2024-12-01 2025-11-30 08770895 frs-core:MotorVehicles 2024-11-30 08770895 frs-core:WithinOneYear 2025-11-30 08770895 frs-core:ShareCapital 2025-11-30 08770895 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08770895 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08770895 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08770895 frs-bus:SmallEntities 2024-12-01 2025-11-30 08770895 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08770895 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08770895 frs-bus:Director1 2024-12-01 2025-11-30 08770895 frs-bus:Director2 2024-12-01 2025-11-30 08770895 frs-countries:EnglandWales 2024-12-01 2025-11-30 08770895 2023-11-30 08770895 2024-11-30 08770895 2023-12-01 2024-11-30 08770895 frs-core:CurrentFinancialInstruments 2024-11-30 08770895 frs-core:Non-currentFinancialInstruments 2024-11-30 08770895 frs-core:BetweenOneFiveYears 2024-11-30 08770895 frs-core:WithinOneYear 2024-11-30 08770895 frs-core:ShareCapital 2024-11-30 08770895 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08770895
The Fat Cat Brewery Tap Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Richard Day Accountants Ltd
The Fat Cat Brewery Tap Limited
Contents
Contents

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

Page 1
The Fat Cat Brewery Tap Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 08770895

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 614,927 |  | 617,025
|  |  | 614,927 |  | 617,025
CURRENT ASSETS
Stocks | 6 | 108,338 |  | 81,807 |
Debtors | 7 | 129,311 |  | 110,318 |
Cash at bank and in hand |  | 388,322 |  | 288,312 |
|  | 625,971 |  | 480,437 |
Creditors: Amounts Falling Due Within One Year | 8 | (363,477 ) |  | (295,498 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 262,494 |  | 184,939
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 877,421 |  | 801,964
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (202,195 ) |  | (221,899 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (25,164 ) |  | (23,863 )
NET ASSETS |  |  | 650,062 |  | 556,202
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 649,962 |  | 556,102
SHAREHOLDERS' FUNDS |  |  | 650,062 |  | 556,202

Page 1
Page 2
The Fat Cat Brewery Tap Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 White Director | Mrs Laura Hedley-White Director
14/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Fat Cat Brewery Tap Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
The Fat Cat Brewery Tap Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08770895 . The registered office is The Cottage, 87 Yarmouth Road, Norwich, NR7 0HF.
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.
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.
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 10 years.
2.4. 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 | 2% straight line
Leasehold | 15 year straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Corporation 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.
Page 3
Page 4
The Fat Cat Brewery Tap Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 37 (2024: 40)
37 40
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 December 2024 | 90,000
As at 30 November 2025 | 90,000
Amortisation
As at 1 December 2024 | 90,000
As at 30 November 2025 | 90,000
Net Book Value
As at 30 November 2025 | -
As at 1 December 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 December 2024 | 504,994 | 72,615 | 50,640 | 131,236 | 759,485
Additions | - | 4,550 | 1,650 | 28,461 | 34,661
As at 30 November 2025 | 504,994 | 77,165 | 52,290 | 159,697 | 794,146
Depreciation
As at 1 December 2024 | 51,679 | 4,358 | 21,540 | 64,883 | 142,460
Provided during the period | 6,894 | 4,956 | 7,378 | 17,531 | 36,759
As at 30 November 2025 | 58,573 | 9,314 | 28,918 | 82,414 | 179,219
Net Book Value
As at 30 November 2025 | 446,421 | 67,851 | 23,372 | 77,283 | 614,927
As at 1 December 2024 | 453,315 | 68,257 | 29,100 | 66,353 | 617,025

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 108,338 |  | 81,807

Page 4
Page 5
The Fat Cat Brewery Tap Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 105,801 |  | 90,084
Prepayments and accrued income | 23,154 |  | 20,234
Other debtors | 356 |  | -
| 129,311 |  | 110,318

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 161,109 |  | 117,893
Bank loans and overdrafts | 19,800 |  | 19,800
Other taxes and social security | 63,945 |  | 54,767
VAT | 81,887 |  | 79,040
Other creditors | 24,687 |  | 13,452
Accruals and deferred income | 12,049 |  | 10,546
| 363,477 |  | 295,498

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 202,195 |  | 221,899

10. Share Capital

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

11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 25,500 |  | 24,000
Later than one year and not later than five years | - |  | 24,000
| 25,500 |  | 48,000

Page 5