Acorah Software Products - Accounts Production 19.4.351 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07874352 Mr William Norris Mr Andrew Staton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07874352 2024-12-31 07874352 2025-12-31 07874352 2025-01-01 2025-12-31 07874352 frs-core:CurrentFinancialInstruments 2025-12-31 07874352 frs-core:BetweenOneFiveYears 2025-12-31 07874352 frs-core:FurnitureFittings 2025-12-31 07874352 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07874352 frs-core:FurnitureFittings 2024-12-31 07874352 frs-core:NetGoodwill 2025-12-31 07874352 frs-core:NetGoodwill 2025-01-01 2025-12-31 07874352 frs-core:NetGoodwill 2024-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07874352 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07874352 frs-core:MoreThanFiveYears 2025-12-31 07874352 frs-core:WithinOneYear 2025-12-31 07874352 frs-core:ShareCapital 2025-12-31 07874352 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07874352 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07874352 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07874352 frs-bus:SmallEntities 2025-01-01 2025-12-31 07874352 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07874352 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07874352 frs-bus:Director1 2025-01-01 2025-12-31 07874352 frs-bus:Director2 2025-01-01 2025-12-31 07874352 frs-countries:EnglandWales 2025-01-01 2025-12-31 07874352 2023-12-31 07874352 2024-12-31 07874352 2024-01-01 2024-12-31 07874352 frs-core:CurrentFinancialInstruments 2024-12-31 07874352 frs-core:BetweenOneFiveYears 2024-12-31 07874352 frs-core:MoreThanFiveYears 2024-12-31 07874352 frs-core:WithinOneYear 2024-12-31 07874352 frs-core:ShareCapital 2024-12-31 07874352 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07874352
The Barley Mow Pub Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07874352
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 35,912 29,624
35,912 29,624
CURRENT ASSETS
Stocks 6 7,988 6,068
Debtors 7 155,646 154,020
Cash at bank and in hand 264,006 116,052
427,640 276,140
Creditors: Amounts Falling Due Within One Year 8 (142,904 ) (110,993 )
NET CURRENT ASSETS (LIABILITIES) 284,736 165,147
TOTAL ASSETS LESS CURRENT LIABILITIES 320,648 194,771
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,717 ) (2,715 )
NET ASSETS 315,931 192,056
CAPITAL AND RESERVES
Called up share capital 9 185 185
Profit and Loss Account 315,746 191,871
SHAREHOLDERS' FUNDS 315,931 192,056
Page 1
Page 2
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.
On behalf of the board
Mr Andrew Staton
Director
23/09/2026
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
The Barley Mow Pub Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07874352 . The registered office is 8a Dorset Street, London, W1U 6QW.
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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. 
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 ten 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:
Leasehold 4% straight line
Fixtures & Fittings 25% 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. 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.
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: 18 (2024: 23)
18 23
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 149,999
As at 31 December 2025 149,999
Amortisation
As at 1 January 2025 149,999
As at 31 December 2025 149,999
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2025 19,366 37,250 56,616
Additions - 16,827 16,827
As at 31 December 2025 19,366 54,077 73,443
Depreciation
As at 1 January 2025 1,550 25,442 26,992
Provided during the period 775 9,764 10,539
As at 31 December 2025 2,325 35,206 37,531
Net Book Value
As at 31 December 2025 17,041 18,871 35,912
As at 1 January 2025 17,816 11,808 29,624
6. Stocks
2025 2024
£ £
Stock 7,988 6,068
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 477 -
Other debtors 42,255 42,255
Other taxes and social security 11,816 -
Amounts owed by group undertakings 101,098 111,765
155,646 154,020
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 40,634 28,247
Corporation tax 41,252 24,786
Other taxes and social security - 487
VAT 38,826 28,549
Net wages - 22,973
Other creditors 1,000 1,000
Accruals and deferred income 21,192 4,951
142,904 110,993
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 185 185
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 96,000 96,000
Later than one year and not later than five years 384,000 384,000
Later than five years 1,726,649 1,806,641
2,206,649 2,286,641
The company entered a non-cancellable, non-residential leasehold agreement for 25 years, effective 23 October 2023.
11. Related Party Transactions
Marylebone Pub Group LtdUltimate parent undertakingDuring the year, the company made net advances totalling £5,049 to Marylebone Pub Group Limited. On 31 December 2025, the amount owed by Marylebone Pub Group was £99,928 (2024: £111,765).

Marylebone Pub Group Ltd

Ultimate parent undertaking

During the year, the company made net advances totalling £5,049 to Marylebone Pub Group Limited. On 31 December 2025, the amount owed by Marylebone Pub Group was £99,928 (2024: £111,765).

Page 5