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Registered number: 06856767
Rink Bakery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Tax Plus Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06856767
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 66,833 72,812
66,833 72,812
CURRENT ASSETS
Stocks 6 2,326 31,853
Debtors 7 107,388 90,888
Cash at bank and in hand 38,235 48,285
147,949 171,026
Creditors: Amounts Falling Due Within One Year 8 (109,257 ) (91,041 )
NET CURRENT ASSETS (LIABILITIES) 38,692 79,985
TOTAL ASSETS LESS CURRENT LIABILITIES 105,525 152,797
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,698 ) (13,835 )
NET ASSETS 92,827 138,962
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 92,727 138,862
SHAREHOLDERS' FUNDS 92,827 138,962
Page 1
Page 2
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 director acknowledges his 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 Robert Parkinson
Director
30/04/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rink Bakery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06856767 . The registered office is Herbert Street Stacksteads, Rossendale, Lancashire, OL13 0TY.
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. 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.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 15% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 11 (2025: 15)
11 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 62,776
As at 31 March 2026 62,776
Amortisation
As at 1 April 2025 62,776
As at 31 March 2026 62,776
Net Book Value
As at 31 March 2026 -
As at 1 April 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2025 257,464 32,905 12,042 8,869 311,280
Additions 3,775 - - 1,666 5,441
As at 31 March 2026 261,239 32,905 12,042 10,535 316,721
Depreciation
As at 1 April 2025 198,499 24,864 10,131 4,974 238,468
Provided during the period 9,177 1,206 286 751 11,420
As at 31 March 2026 207,676 26,070 10,417 5,725 249,888
Net Book Value
As at 31 March 2026 53,563 6,835 1,625 4,810 66,833
As at 1 April 2025 58,965 8,041 1,911 3,895 72,812
6. Stocks
2026 2025
£ £
Materials 1,923 19,241
Finished goods 403 12,612
2,326 31,853
Page 4
Page 5
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 81,133 68,501
Prepayments and accrued income 18,288 16,415
VAT 7,967 5,972
107,388 90,888
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 50,877 43,337
Corporation tax 30,117 18,585
Other taxes and social security 4,930 3,795
Net wages 14,881 17,291
Accruals and deferred income 8,452 8,033
109,257 91,041
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 5