Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2024 1 September 2023 false 1 September 2024 30 September 2025 30 September 2025 08197317 Mr David Annear Mrs Melissa Annear iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08197317 2024-08-31 08197317 2025-09-30 08197317 2024-09-01 2025-09-30 08197317 frs-core:CurrentFinancialInstruments 2025-09-30 08197317 frs-core:Non-currentFinancialInstruments 2025-09-30 08197317 frs-core:FurnitureFittings 2025-09-30 08197317 frs-core:FurnitureFittings 2024-09-01 2025-09-30 08197317 frs-core:FurnitureFittings 2024-08-31 08197317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 08197317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-09-30 08197317 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 08197317 frs-core:MotorVehicles 2025-09-30 08197317 frs-core:MotorVehicles 2024-09-01 2025-09-30 08197317 frs-core:MotorVehicles 2024-08-31 08197317 frs-core:ShareCapital 2025-09-30 08197317 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 08197317 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-09-30 08197317 frs-bus:FilletedAccounts 2024-09-01 2025-09-30 08197317 frs-bus:SmallEntities 2024-09-01 2025-09-30 08197317 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-09-30 08197317 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-09-30 08197317 frs-bus:Director1 2024-09-01 2025-09-30 08197317 frs-bus:Director2 2024-09-01 2025-09-30 08197317 frs-countries:EnglandWales 2024-09-01 2025-09-30 08197317 2023-08-31 08197317 2024-08-31 08197317 2023-09-01 2024-08-31 08197317 frs-core:CurrentFinancialInstruments 2024-08-31 08197317 frs-core:Non-currentFinancialInstruments 2024-08-31 08197317 frs-core:ShareCapital 2024-08-31 08197317 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 08197317
Dining Pub Limited
Unaudited Financial Statements
For the Period 1 September 2024 to 30 September 2025
TACS(SW)Ltd
FCPA,ACIE.
The Post House
Fore Street
South Brent
Devon
TQ10 9BQ
Dining Pub Limited
Contents
Contents

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

Page 1
Dining Pub Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 08197317

| 30 September 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 549,939 |  | 507,634
|  |  | 549,939 |  | 507,634
CURRENT ASSETS
Stocks | 5 | 36,892 |  | 57,876 |
Cash at bank and in hand |  | 11,938 |  | 40,918 |
|  | 48,830 |  | 98,794 |
Creditors: Amounts Falling Due Within One Year | 6 | (125,693 ) |  | (75,790 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (76,863 ) |  | 23,004
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 473,076 |  | 530,638
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,487 ) |  | (68,276 )
NET ASSETS |  |  | 468,589 |  | 462,362
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 467,589 |  | 461,362
SHAREHOLDERS' FUNDS |  |  | 468,589 |  | 462,362

Page 1
Page 2
Dining Pub Limited
Balance Sheet (continued)
As At 30 September 2025
For the period ending 30 September 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 David Annear Director
24/06/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Dining Pub Limited
Notes to the Financial Statements
For the Period 1 September 2024 to 30 September 2025
Notes to the Financial Statements
1. General Information
Dining Pub Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08197317 . The registered office is The Post House, Fore Street, South Brent, Devon, TQ10 9BQ.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 | 0%
Motor Vehicles | 20%
Fixtures & Fittings | 10%

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 46 (2024: 52)
46 52
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 259,374 | 4,900 | 334,951 | 599,225
Additions | 43,577 | - | 19,002 | 62,579
As at 30 September 2025 | 302,951 | 4,900 | 353,953 | 661,804

...CONTINUED
Page 3
Page 4
Dining Pub Limited
Notes to the Financial Statements (continued)
For the Period 1 September 2024 to 30 September 2025

Depreciation
As at 1 September 2024 | - | 2,893 | 88,698 | 91,591
Provided during the period | - | 401 | 19,873 | 20,274
As at 30 September 2025 | - | 3,294 | 108,571 | 111,865
Net Book Value
As at 30 September 2025 | 302,951 | 1,606 | 245,382 | 549,939
As at 1 September 2024 | 259,374 | 2,007 | 246,253 | 507,634

5. Stocks

| 30 September 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Stock on Hand | 36,892 |  | 57,876

6. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 48,009 |  | 26,809
Corporation tax | 5,342 |  | 15,877
Paye and NHIC | 12,228 |  | 11,549
VAT | 52,018 |  | 10,887
Worked Based Pension | 3,110 |  | 2,781
Directors' loan accounts | 4,986 |  | 7,887
| 125,693 |  | 75,790

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

| 30 September 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
CBIL Loan | 4,487 |  | 68,276

8. Share Capital

| 30 September 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 4