Acorah Software Products - Accounts Production 19.4.300 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07087424 Mr Abdullah Hussain Mr Munir Hussain Mr Abbas Khan Mr Clive Sawyer Mrs Rubina Hussain Miss Maryam Hussain Mr Muzammal Hussain true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07087424 2024-12-31 07087424 2025-12-31 07087424 2025-01-01 2025-12-31 07087424 frs-core:Non-currentFinancialInstruments 2025-12-31 07087424 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07087424 frs-core:PlantMachinery 2025-01-01 2025-12-31 07087424 frs-core:ShareCapital 2025-12-31 07087424 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07087424 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07087424 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 07087424 frs-bus:SmallEntities 2025-01-01 2025-12-31 07087424 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07087424 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07087424 1 2025-01-01 2025-12-31 07087424 frs-bus:Director1 2025-01-01 2025-12-31 07087424 frs-bus:Director2 2025-01-01 2025-12-31 07087424 frs-bus:Director3 2025-01-01 2025-12-31 07087424 frs-bus:Director4 2025-01-01 2025-12-31 07087424 frs-bus:Director5 2025-01-01 2025-12-31 07087424 frs-bus:Director6 2025-01-01 2025-12-31 07087424 frs-bus:Director7 2025-01-01 2025-12-31 07087424 frs-countries:EnglandWales 2025-01-01 2025-12-31 07087424 2023-12-31 07087424 2024-12-31 07087424 2024-01-01 2024-12-31 07087424 frs-core:Non-currentFinancialInstruments 2024-12-31 07087424 frs-core:ShareCapital 2024-12-31 07087424 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07087424
Pepe's Franchising Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Abridged Balance Sheet
Registered number: 07087424
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 458,052 431,547
458,052 431,547
CURRENT ASSETS
Debtors 5 1,725,610 908,991
Cash at bank and in hand 2,003,393 1,801,063
3,729,003 2,710,054
Creditors: Amounts Falling Due Within One Year (1,790,998 ) (867,502 )
NET CURRENT ASSETS (LIABILITIES) 1,938,005 1,842,552
TOTAL ASSETS LESS CURRENT LIABILITIES 2,396,057 2,274,099
Creditors: Amounts Falling Due After More Than One Year (853,572 ) (1,103,268 )
NET ASSETS 1,542,485 1,170,831
CAPITAL AND RESERVES
Called up share capital 6 1,064,100 1,064,100
Profit and Loss Account 478,385 106,731
SHAREHOLDERS' FUNDS 1,542,485 1,170,831
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Munir Hussain
Director
4 September 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Pepe's Franchising Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07087424 . The registered office is 26 Station Road, Watford, WD17 1JU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Leasehold 20% on Reducing Balance Basis
Plant & Machinery 20% on Reducing Balance Basis
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2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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 as follows:
2025 2024
Office and administration 8 8
Sales, marketing and distribution 22 19
30 27
4. Tangible Assets
Total
£
Cost
As at 1 January 2025 1,026,116
Additions 141,018
As at 31 December 2025 1,167,134
...CONTINUED
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Depreciation
As at 1 January 2025 594,569
Provided during the period 114,513
As at 31 December 2025 709,082
Net Book Value
As at 31 December 2025 458,052
As at 1 January 2025 431,547
5. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by group undertakings 743,481 536,235
Amounts owed by associates 458,000 -
1,201,481 536,235
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,064,100 1,064,100
7. Pension Commitments
The company operates a defined contribution pension scheme for the staff members.The assets of the scheme are held separately from those of the company in an independently administered fund. At the Balance Sheet date unpaid contributions of £7,014 (2024 - £ 4,994 ) were due to the fund. They are included in other creditors.
8. Related Party Transactions
PPP UK Group LimitedHolding companyInter company debtor £743,481 (2024 - £536,235).

PPP UK Group Limited

Holding company

Inter company debtor £743,481 (2024 - £536,235).

Pepes Food Service LimitedGroup companyPremises and overheads shared at arms length. Inter- company balance shown within creditors £851,054 ( 2024 - £1,100,510 ).

Pepes Food Service Limited

Group company

Premises and overheads shared at arms length. Inter- company balance shown within creditors £851,054 ( 2024 - £1,100,510 ).

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9. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is PPP UK Group Ltd, a company incorporated in England and Wales which owns 100% of the issued share capital. Copies of the parent company's accounts may be obtained from the Registrar of Companies.
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