Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 11622300 Mr Calvin Swan Mr Daniel Swan Mrs Louise Swan Mr Gary Swan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11622300 2025-03-31 11622300 2026-03-31 11622300 2025-04-01 2026-03-31 11622300 frs-core:CurrentFinancialInstruments 2026-03-31 11622300 frs-core:Non-currentFinancialInstruments 2026-03-31 11622300 frs-core:BetweenOneFiveYears 2026-03-31 11622300 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-01 2026-03-31 11622300 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 11622300 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 11622300 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 11622300 frs-core:MotorVehicles 2026-03-31 11622300 frs-core:MotorVehicles 2025-04-01 2026-03-31 11622300 frs-core:MotorVehicles 2025-03-31 11622300 frs-core:OtherResidualIntangibleAssets 2026-03-31 11622300 frs-core:OtherResidualIntangibleAssets 2025-04-01 2026-03-31 11622300 frs-core:OtherResidualIntangibleAssets 2025-03-31 11622300 frs-core:PlantMachinery 2026-03-31 11622300 frs-core:PlantMachinery 2025-04-01 2026-03-31 11622300 frs-core:PlantMachinery 2025-03-31 11622300 frs-core:WithinOneYear 2026-03-31 11622300 frs-core:ShareCapital 2026-03-31 11622300 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 11622300 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 11622300 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 11622300 frs-bus:SmallEntities 2025-04-01 2026-03-31 11622300 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 11622300 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 11622300 frs-bus:Director1 2025-04-01 2026-03-31 11622300 frs-bus:Director2 2025-04-01 2026-03-31 11622300 frs-bus:Director3 2025-04-01 2026-03-31 11622300 frs-bus:Director4 2025-04-01 2026-03-31 11622300 frs-countries:EnglandWales 2025-04-01 2026-03-31 11622300 2024-03-31 11622300 2025-03-31 11622300 2024-04-01 2025-03-31 11622300 frs-core:CurrentFinancialInstruments 2025-03-31 11622300 frs-core:Non-currentFinancialInstruments 2025-03-31 11622300 frs-core:BetweenOneFiveYears 2025-03-31 11622300 frs-core:MotorVehicles 2024-04-01 2025-03-31 11622300 frs-core:WithinOneYear 2025-03-31 11622300 frs-core:ShareCapital 2025-03-31 11622300 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 11622300
Hampshire Pub Co Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11622300
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,625 46,625
Tangible Assets 5 207,462 71,288
223,087 117,913
CURRENT ASSETS
Stocks 6 61,005 54,886
Debtors 7 220,683 50,449
Cash at bank and in hand 183,077 111,993
464,765 217,328
Creditors: Amounts Falling Due Within One Year 8 (846,064 ) (257,502 )
NET CURRENT ASSETS (LIABILITIES) (381,299 ) (40,174 )
TOTAL ASSETS LESS CURRENT LIABILITIES (158,212 ) 77,739
Creditors: Amounts Falling Due After More Than One Year 9 (24,702 ) (32,999 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (15,443 ) (15,443 )
NET (LIABILITIES)/ASSETS (198,357 ) 29,297
CAPITAL AND RESERVES
Called up share capital 11 200 200
Profit and Loss Account (198,557 ) 29,097
SHAREHOLDERS' FUNDS (198,357) 29,297
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 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 Daniel Swan
Director
18 September 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Hampshire Pub Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11622300 . The registered office is 24 Picton House Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements,  estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. Turnover
Turnover represents amounts receivable for food, drink and other hospitality income net of VAT.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Lease Premiums. They are amortised to the profit and loss account over their estimated economic life of 10 years.
2.5. 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 15% Reducing balance
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Page 3
Page 4
2.8. 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 during the year was: 120 (2025: 56)
120 56
4. Intangible Assets
Other
£
Cost
As at 1 April 2025 65,000
Disposals (35,000 )
As at 31 March 2026 30,000
Amortisation
As at 1 April 2025 18,375
Provided during the period 6,500
Disposals (10,500 )
As at 31 March 2026 14,375
Net Book Value
As at 31 March 2026 15,625
As at 1 April 2025 46,625
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 - 152,422 14,737 167,159
Additions 109,013 69,108 - 178,121
Disposals - (60,615 ) - (60,615 )
As at 31 March 2026 109,013 160,915 14,737 284,665
Depreciation
As at 1 April 2025 - 89,423 6,448 95,871
Provided during the period 5,075 19,978 2,072 27,125
Disposals - (45,793 ) - (45,793 )
As at 31 March 2026 5,075 63,608 8,520 77,203
Net Book Value
As at 31 March 2026 103,938 97,307 6,217 207,462
As at 1 April 2025 - 62,999 8,289 71,288
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2026 2025
£ £
Motor Vehicles 6,217 8,289
6. Stocks
2026 2025
£ £
Stock 61,005 54,886
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 12,213 14,449
Other debtors 208,470 36,000
220,683 50,449
Trade debtors include PDQ funds in transit of £11,594 (2025: £14,449)
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 3,003 2,563
Trade creditors 159,111 1,112
Bank loans and overdrafts 354,129 83,946
Other creditors 197,344 7,025
Taxation and social security 132,477 162,856
846,064 257,502
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 7,109 9,851
Bank loans 17,593 23,148
24,702 32,999
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,003 2,563
Later than one year and not later than five years 7,109 9,851
10,112 12,414
10,112 12,414
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
Page 6