Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 18 December 2023 false 1 January 2025 31 December 2025 31 December 2025 15359794 Mr Lawrence Williamson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15359794 2024-12-31 15359794 2025-12-31 15359794 2025-01-01 2025-12-31 15359794 frs-core:CurrentFinancialInstruments 2025-12-31 15359794 frs-core:ComputerEquipment 2025-12-31 15359794 frs-core:ComputerEquipment 2025-01-01 2025-12-31 15359794 frs-core:ComputerEquipment 2024-12-31 15359794 frs-core:ShareCapital 2025-12-31 15359794 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 15359794 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15359794 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 15359794 frs-bus:SmallEntities 2025-01-01 2025-12-31 15359794 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 15359794 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 15359794 frs-bus:Director1 2025-01-01 2025-12-31 15359794 frs-bus:Director1 2024-12-31 15359794 frs-bus:Director1 2025-12-31 15359794 frs-countries:EnglandWales 2025-01-01 2025-12-31 15359794 2023-12-17 15359794 2024-12-31 15359794 2023-12-18 2024-12-31 15359794 frs-core:CurrentFinancialInstruments 2024-12-31 15359794 frs-core:ShareCapital 2024-12-31 15359794 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 15359794
Oak & Bottle Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
TaxAssist Accountants
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 15359794
31 December 2025 31 December 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 632 842
632 842
CURRENT ASSETS
Debtors 5 162,267 52,948
Cash at bank and in hand 30,984 157,110
193,251 210,058
Creditors: Amounts Falling Due Within One Year 6 (24,052 ) (112,434 )
NET CURRENT ASSETS (LIABILITIES) 169,199 97,624
TOTAL ASSETS LESS CURRENT LIABILITIES 169,831 98,466
NET ASSETS 169,831 98,466
CAPITAL AND RESERVES
Called up share capital 7 100 100
Income Statement 169,731 98,366
SHAREHOLDERS' FUNDS 169,831 98,466
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 Income Statement.
On behalf of the board
Mr Lawrence Williamson
Director
28/04/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Oak & Bottle Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15359794 . The registered office is 217 Hoole Lane, Chester, CH2 3EP.
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.
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:
Computer Equipment 33.33% Straight Line
2.4. 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.
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: 1 (2024: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 1,122
As at 31 December 2025 1,122
Depreciation
As at 1 January 2025 280
Provided during the period 210
As at 31 December 2025 490
...CONTINUED
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Net Book Value
As at 31 December 2025 632
As at 1 January 2025 842
5. Debtors
31 December 2025 31 December 2024
£ £
Due within one year
Other debtors 162,267 52,948
6. Creditors: Amounts Falling Due Within One Year
31 December 2025 31 December 2024
£ £
Trade creditors 1,688 11,997
Other creditors - 47,380
Taxation and social security 22,364 53,057
24,052 112,434
7. Share Capital
31 December 2025 31 December 2024
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Mr Lawrence Williamson 52,948 134,945 97,753 - 90,140
The above loan is unsecured, interest free and repayable on demand.
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