Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 14042390 A Hughes L E Hughes S D Reilly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14042390 2025-04-30 14042390 2026-04-30 14042390 2025-05-01 2026-04-30 14042390 frs-core:CurrentFinancialInstruments 2026-04-30 14042390 frs-core:ComputerEquipment 2026-04-30 14042390 frs-core:ComputerEquipment 2025-05-01 2026-04-30 14042390 frs-core:ComputerEquipment 2025-04-30 14042390 frs-core:FurnitureFittings 2026-04-30 14042390 frs-core:FurnitureFittings 2025-05-01 2026-04-30 14042390 frs-core:FurnitureFittings 2025-04-30 14042390 frs-core:MotorVehicles 2026-04-30 14042390 frs-core:MotorVehicles 2025-05-01 2026-04-30 14042390 frs-core:MotorVehicles 2025-04-30 14042390 frs-core:PlantMachinery 2026-04-30 14042390 frs-core:PlantMachinery 2025-05-01 2026-04-30 14042390 frs-core:PlantMachinery 2025-04-30 14042390 frs-core:ShareCapital 2026-04-30 14042390 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 14042390 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 14042390 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 14042390 frs-bus:SmallEntities 2025-05-01 2026-04-30 14042390 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 14042390 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 14042390 frs-bus:Director1 2025-05-01 2026-04-30 14042390 frs-bus:Director2 2025-05-01 2026-04-30 14042390 frs-bus:Director3 2025-05-01 2026-04-30 14042390 frs-countries:EnglandWales 2025-05-01 2026-04-30 14042390 2024-04-30 14042390 2025-04-30 14042390 2024-05-01 2025-04-30 14042390 frs-core:CurrentFinancialInstruments 2025-04-30 14042390 frs-core:ShareCapital 2025-04-30 14042390 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: 14042390
Abygail's Artisan Gelato Ltd
Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14042390
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 38,600 23,320
38,600 23,320
CURRENT ASSETS
Debtors 5 500 500
Cash at bank and in hand 9,034 11,524
9,534 12,024
Creditors: Amounts Falling Due Within One Year 6 (26,324 ) (14,572 )
NET CURRENT ASSETS (LIABILITIES) (16,790 ) (2,548 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,810 20,772
NET ASSETS 21,810 20,772
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 21,710 20,672
SHAREHOLDERS' FUNDS 21,810 20,772
Page 1
Page 2
For the year ending 30 April 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
A Hughes
Director
18/06/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Abygail's Artisan Gelato Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14042390 . The registered office is The Hangar, Hadley Park East, Telford, Shropshire, TF1 6QJ.
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 20% Straight Line
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 13)
10 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 32,978 - 16,447 558 49,983
Additions 18,600 12,995 - - 31,595
As at 30 April 2026 51,578 12,995 16,447 558 81,578
Depreciation
As at 1 May 2025 17,715 - 8,836 112 26,663
Provided during the period 10,315 2,599 3,289 112 16,315
As at 30 April 2026 28,030 2,599 12,125 224 42,978
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2026 23,548 10,396 4,322 334 38,600
As at 1 May 2025 15,263 - 7,611 446 23,320
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 500 500
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other taxes and social security 1,160 5,884
Accruals and deferred income 2,094 1,734
Directors' loan accounts 23,070 6,954
26,324 14,572
7. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4