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 07177237 C Foster T Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07177237 2025-03-31 07177237 2026-03-31 07177237 2025-04-01 2026-03-31 07177237 frs-core:CurrentFinancialInstruments 2026-03-31 07177237 frs-core:Non-currentFinancialInstruments 2026-03-31 07177237 frs-core:BetweenOneFiveYears 2026-03-31 07177237 frs-core:FurnitureFittings 2026-03-31 07177237 frs-core:FurnitureFittings 2025-04-01 2026-03-31 07177237 frs-core:FurnitureFittings 2025-03-31 07177237 frs-core:NetGoodwill 2026-03-31 07177237 frs-core:NetGoodwill 2025-04-01 2026-03-31 07177237 frs-core:NetGoodwill 2025-03-31 07177237 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 07177237 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 07177237 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07177237 frs-core:PlantMachinery 2026-03-31 07177237 frs-core:PlantMachinery 2025-04-01 2026-03-31 07177237 frs-core:PlantMachinery 2025-03-31 07177237 frs-core:WithinOneYear 2026-03-31 07177237 frs-core:CapitalRedemptionReserve 2026-03-31 07177237 frs-core:ShareCapital 2026-03-31 07177237 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07177237 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07177237 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07177237 frs-bus:SmallEntities 2025-04-01 2026-03-31 07177237 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07177237 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07177237 frs-bus:Director1 2025-04-01 2026-03-31 07177237 frs-bus:Director2 2025-04-01 2026-03-31 07177237 frs-countries:EnglandWales 2025-04-01 2026-03-31 07177237 2024-03-31 07177237 2025-03-31 07177237 2024-04-01 2025-03-31 07177237 frs-core:CurrentFinancialInstruments 2025-03-31 07177237 frs-core:Non-currentFinancialInstruments 2025-03-31 07177237 frs-core:BetweenOneFiveYears 2025-03-31 07177237 frs-core:WithinOneYear 2025-03-31 07177237 frs-core:CapitalRedemptionReserve 2025-03-31 07177237 frs-core:ShareCapital 2025-03-31 07177237 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07177237
The Little Cotswold Pub Company Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07177237
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,528 6,570
Tangible Assets 5 30,567 27,630
32,095 34,200
CURRENT ASSETS
Stocks 6 17,336 16,200
Debtors 7 - 7,692
Cash at bank and in hand 126,708 85,616
144,044 109,508
Creditors: Amounts Falling Due Within One Year 8 (147,997 ) (127,422 )
NET CURRENT ASSETS (LIABILITIES) (3,953 ) (17,914 )
TOTAL ASSETS LESS CURRENT LIABILITIES 28,142 16,286
Creditors: Amounts Falling Due After More Than One Year 9 - (1,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,642 ) (6,889 )
NET ASSETS 20,500 7,730
CAPITAL AND RESERVES
Called up share capital 10 75 75
Capital redemption reserve 25 25
Profit and Loss Account 20,400 7,630
SHAREHOLDERS' FUNDS 20,500 7,730
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
C Foster
Director
07/09/2026
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 Little Cotswold Pub Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07177237 . The registered office is Duke of Wellington, Sherbourne Street, Bourton on the Water, Gloucestershire, GL54 2BY.
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.
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 the profit and loss account over its estimated economic life of 16 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 over remaining length of lease
Plant & Machinery 15% straight line
Fixtures & Fittings 15% straight line
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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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: 20 (2025: 18)
20 18
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2025 80,670
As at 31 March 2026 80,670
Amortisation
As at 1 April 2025 74,100
Provided during the period 5,042
As at 31 March 2026 79,142
Net Book Value
As at 31 March 2026 1,528
As at 1 April 2025 6,570
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2025 85,009 153,673 108,779 347,461
Additions - 11,294 - 11,294
Disposals - (92,871 ) (104,331 ) (197,202 )
As at 31 March 2026 85,009 72,096 4,448 161,553
Depreciation
As at 1 April 2025 85,008 128,437 106,386 319,831
Provided during the period - 7,690 667 8,357
Disposals - (92,871 ) (104,331 ) (197,202 )
As at 31 March 2026 85,008 43,256 2,722 130,986
Net Book Value
As at 31 March 2026 1 28,840 1,726 30,567
As at 1 April 2025 1 25,236 2,393 27,630
Page 4
Page 5
6. Stocks
2026 2025
£ £
Stock 17,336 16,200
7. Debtors
2026 2025
£ £
Due within one year
Other debtors - 7,692
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 42,099 19,592
Bank loans and overdrafts 1,667 10,000
Other creditors 46,939 53,177
Taxation and social security 57,292 44,653
147,997 127,422
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 1,667
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 75 75
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are:
2026 2025
£ £
Not later than one year 62,500 62,500
Later than one year and not later than five years 117,792 182,292
180,292 244,792
Page 5