Acorah Software Products - Accounts Production 19.3.600 false true 31 August 2024 11 August 2023 false 1 September 2024 31 August 2025 31 August 2025 SC778858 Mr Christopher Bray Ms Hazel Robertson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC778858 2024-08-31 SC778858 2025-08-31 SC778858 2024-09-01 2025-08-31 SC778858 frs-core:CurrentFinancialInstruments 2025-08-31 SC778858 frs-core:Non-currentFinancialInstruments 2025-08-31 SC778858 frs-core:BetweenOneFiveYears 2025-08-31 SC778858 frs-core:MotorVehicles 2025-08-31 SC778858 frs-core:MotorVehicles 2024-09-01 2025-08-31 SC778858 frs-core:MotorVehicles 2024-08-31 SC778858 frs-core:PlantMachinery 2025-08-31 SC778858 frs-core:PlantMachinery 2024-09-01 2025-08-31 SC778858 frs-core:PlantMachinery 2024-08-31 SC778858 frs-core:ShareCapital 2025-08-31 SC778858 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 SC778858 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC778858 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 SC778858 frs-bus:SmallEntities 2024-09-01 2025-08-31 SC778858 frs-bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC778858 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC778858 frs-bus:Director1 2024-09-01 2025-08-31 SC778858 frs-bus:Director2 2024-09-01 2025-08-31 SC778858 frs-countries:Scotland 2024-09-01 2025-08-31 SC778858 2023-08-10 SC778858 2024-08-31 SC778858 2023-08-11 2024-08-31 SC778858 frs-core:CurrentFinancialInstruments 2024-08-31 SC778858 frs-core:Non-currentFinancialInstruments 2024-08-31 SC778858 frs-core:BetweenOneFiveYears 2024-08-31 SC778858 frs-core:WithinOneYear 2024-08-31 SC778858 frs-core:ShareCapital 2024-08-31 SC778858 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: SC778858
H&C Bar And Catering Ltd
Financial Statements
For The Year Ended 31 August 2025
Precision Accountants and Business Advisors Ltd
Coast Business Centre
11 Ainslie Street
Broughty Ferry
Dundee
DD5 3RR
H&C Bar And Catering Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
H&C Bar And Catering Ltd
Accountant's Report
For The Year Ended 31 August 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of H&C Bar And Catering Ltd for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of H&C Bar And Catering Ltd for the year ended 31 August 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of H&C Bar And Catering Ltd , as a body, in accordance with the terms of our engagement letter dated 14th August 2023. Our work has been undertaken solely to prepare for your approval the accounts of H&C Bar And Catering Ltd and state those matters that we have agreed to state to the directors of H&C Bar And Catering Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H&C Bar And Catering Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that H&C Bar And Catering Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of H&C Bar And Catering Ltd . You consider that H&C Bar And Catering Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of H&C Bar And Catering Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24/08/2026

Precision Accountants and Business Advisors Ltd
IFA
Coast Business Centre
11 Ainslie Street
Broughty Ferry
Dundee
DD5 3RR
Page 1
Page 2
H&C Bar And Catering Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC778858

| 31 August 2025 | 31 August 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,337 |  | 3,911
|  |  | 3,337 |  | 3,911
CURRENT ASSETS
Stocks | 5 | 1,500 |  | 945 |
Cash at bank and in hand |  | 19,046 |  | 11,370 |
|  | 20,546 |  | 12,315 |
Creditors: Amounts Falling Due Within One Year | 6 | (21,739 ) |  | (33,907 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,193 ) |  | (21,592 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,144 |  | (17,681 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (4,746 ) |  | (9,653 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (634 ) |  | (743 )
NET LIABILITIES |  |  | (3,236 ) |  | (28,077 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (3,336 ) |  | (28,177 )
SHAREHOLDERS' FUNDS |  |  | (3,236) |  | (28,077)

Page 2
Page 3
H&C Bar And Catering Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Christopher Bray Director | Ms Hazel Robertson Director
24/08/2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
H&C Bar And Catering Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
H&C Bar And Catering Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC778858 . The registered office is Coast Business Centre 11 Ainslie Street, West Pitkerro Industrial Estate, Dundee, DD5 3RR.
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:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
Page 4
Page 5
H&C Bar And Catering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. 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: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 3,529 | 1,685 | 5,214
Additions | 679 | - | 679
As at 31 August 2025 | 4,208 | 1,685 | 5,893
Depreciation
As at 1 September 2024 | 882 | 421 | 1,303
Provided during the period | 832 | 421 | 1,253
As at 31 August 2025 | 1,714 | 842 | 2,556
Net Book Value
As at 31 August 2025 | 2,494 | 843 | 3,337
As at 1 September 2024 | 2,647 | 1,264 | 3,911

5. Stocks

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,500 |  | 945

Page 5
Page 6
H&C Bar And Catering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Creditors: Amounts Falling Due Within One Year

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,896
Trade creditors | 1,043 |  | -
Bank loans and overdrafts | 4,524 |  | 4,075
Bounce back loan | 3,449 |  | -
Other creditors | 5,726 |  | 27,936
Taxation and social security | 6,997 |  | -
| 21,739 |  | 33,907

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

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,015 |  | 1,015
Bank loans | 3,731 |  | 8,638
| 4,746 |  | 9,653

8. Obligations Under Finance Leases and Hire Purchase

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 1,896
Later than one year and not later than five years | 1,015 |  | 1,015
| 1,015 |  | 2,911
| 1,015 |  | 2,911

9. Share Capital

| 31 August 2025 |  | 31 August 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6