Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 04464339 Mr Colin Keatley Mrs Marjory Keatley Mr William Keatley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04464339 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2026-06-30 04464339 2025-06-30 04464339 2026-06-30 04464339 2025-07-01 2026-06-30 04464339 frs-core:CurrentFinancialInstruments 2026-06-30 04464339 frs-core:Non-currentFinancialInstruments 2026-06-30 04464339 frs-core:FurnitureFittings 2026-06-30 04464339 frs-core:FurnitureFittings 2025-07-01 2026-06-30 04464339 frs-core:FurnitureFittings 2025-06-30 04464339 frs-core:NetGoodwill 2026-06-30 04464339 frs-core:NetGoodwill 2025-07-01 2026-06-30 04464339 frs-core:NetGoodwill 2025-06-30 04464339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 04464339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 04464339 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 04464339 frs-core:MotorVehicles 2026-06-30 04464339 frs-core:MotorVehicles 2025-07-01 2026-06-30 04464339 frs-core:MotorVehicles 2025-06-30 04464339 frs-core:RevaluationReserve 2026-06-30 04464339 frs-core:ShareCapital 2026-06-30 04464339 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 04464339 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 04464339 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 04464339 frs-bus:SmallEntities 2025-07-01 2026-06-30 04464339 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 04464339 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 04464339 frs-core:ListedExchangeTraded 2026-06-30 04464339 frs-core:ListedExchangeTraded 2025-06-30 04464339 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 04464339 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2026-06-30 04464339 frs-core:CostValuation frs-core:ListedExchangeTraded 2026-06-30 04464339 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 04464339 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2026-06-30 04464339 frs-bus:Director1 2025-07-01 2026-06-30 04464339 frs-bus:Director2 2025-07-01 2026-06-30 04464339 frs-bus:Director3 2025-07-01 2026-06-30 04464339 frs-countries:EnglandWales 2025-07-01 2026-06-30 04464339 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-06-30 04464339 2024-06-30 04464339 2025-06-30 04464339 2024-07-01 2025-06-30 04464339 frs-core:CurrentFinancialInstruments 2025-06-30 04464339 frs-core:Non-currentFinancialInstruments 2025-06-30 04464339 frs-core:RevaluationReserve 2025-06-30 04464339 frs-core:ShareCapital 2025-06-30 04464339 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 04464339
Fat Cat Inns Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Richard Day Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04464339
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,320,032 1,351,224
Investment Properties 6 250,000 250,000
Investments 7 166,650 115,050
1,736,682 1,716,274
CURRENT ASSETS
Stocks 8 53,400 51,642
Debtors 9 37,246 36,781
Cash at bank and in hand 455,252 374,932
545,898 463,355
Creditors: Amounts Falling Due Within One Year 10 (230,499 ) (210,997 )
NET CURRENT ASSETS (LIABILITIES) 315,399 252,358
TOTAL ASSETS LESS CURRENT LIABILITIES 2,052,081 1,968,632
Creditors: Amounts Falling Due After More Than One Year 11 (508,914 ) (555,275 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,694 ) (27,357 )
NET ASSETS 1,517,473 1,386,000
CAPITAL AND RESERVES
Called up share capital 13 100 100
Revaluation reserve 52,500 52,500
Profit and Loss Account 1,464,873 1,333,400
SHAREHOLDERS' FUNDS 1,517,473 1,386,000
Page 1
Page 2
For the year ending 30 June 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 Colin Keatley
Director
Mr William Keatley
Director
15/10/2026
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
Fat Cat Inns Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04464339 . The registered office is The Cottage, 87 Yarmouth Road, Norwich, NR7 0HF.
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 . 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.

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.
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:
Freehold 2% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
Page 3
Page 4
2.7. Taxation
Corporation 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: 14 (2025: 15)
14 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 400,000
As at 30 June 2026 400,000
Amortisation
As at 1 July 2025 400,000
As at 30 June 2026 400,000
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
Page 4
Page 5
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2025 1,546,781 33,000 156,801 1,736,582
Additions - - 1,534 1,534
As at 30 June 2026 1,546,781 33,000 158,335 1,738,116
Depreciation
As at 1 July 2025 239,977 16,880 128,501 385,358
Provided during the period 24,389 4,029 4,308 32,726
As at 30 June 2026 264,366 20,909 132,809 418,084
Net Book Value
As at 30 June 2026 1,282,415 12,091 25,526 1,320,032
As at 1 July 2025 1,306,804 16,120 28,300 1,351,224
6. Investment Property
2026
£
Fair Value
As at 1 July 2025 and 30 June 2026 250,000
7. Investments
Listed
£
Cost or Valuation
As at 1 July 2025 115,050
Revaluations 51,600
As at 30 June 2026 166,650
Provision
As at 1 July 2025 -
As at 30 June 2026 -
Net Book Value
As at 30 June 2026 166,650
As at 1 July 2025 115,050
8. Stocks
2026 2025
£ £
Stock 53,400 51,642
Page 5
Page 6
9. Debtors
2026 2025
£ £
Due within one year
Trade debtors 37,131 36,433
Prepayments and accrued income 115 348
37,246 36,781
10. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 42,371 33,022
Bank loans and overdrafts 45,000 45,000
Other taxes and social security 33,565 45,488
VAT 52,213 47,026
Other creditors 50,749 36,929
Accruals and deferred income 2,110 1,960
Directors' loan accounts 4,491 1,572
230,499 210,997
11. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 508,914 555,275
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2026 2025
£ £
Bank loans 328,914 375,275
12. Secured Creditors
Of the creditors the following amounts are secured.
2026 2025
£ £
Bank loans and overdrafts 556,813 600,275
13. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
Page 6