Acorah Software Products - Accounts Production 19.2.450 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 06880277 Rachel Matthews Ian Murfin Rachel Matthews iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06880277 2025-06-30 06880277 2026-06-30 06880277 2025-07-01 2026-06-30 06880277 frs-core:CurrentFinancialInstruments 2026-06-30 06880277 frs-core:ComputerEquipment 2026-06-30 06880277 frs-core:ComputerEquipment 2025-07-01 2026-06-30 06880277 frs-core:ComputerEquipment 2025-06-30 06880277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-06-30 06880277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2026-06-30 06880277 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 06880277 frs-core:MotorVehicles 2026-06-30 06880277 frs-core:MotorVehicles 2025-07-01 2026-06-30 06880277 frs-core:MotorVehicles 2025-06-30 06880277 frs-core:PlantMachinery 2026-06-30 06880277 frs-core:PlantMachinery 2025-07-01 2026-06-30 06880277 frs-core:PlantMachinery 2025-06-30 06880277 frs-core:ShareCapital 2026-06-30 06880277 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 06880277 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 06880277 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 06880277 frs-bus:SmallEntities 2025-07-01 2026-06-30 06880277 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 06880277 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 06880277 frs-bus:Director1 2025-07-01 2026-06-30 06880277 frs-bus:Director1 2025-06-30 06880277 frs-bus:Director1 2026-06-30 06880277 frs-bus:Director2 2025-07-01 2026-06-30 06880277 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 06880277 frs-countries:EnglandWales 2025-07-01 2026-06-30 06880277 2024-06-30 06880277 2025-06-30 06880277 2024-07-01 2025-06-30 06880277 frs-core:CurrentFinancialInstruments 2025-06-30 06880277 frs-core:ShareCapital 2025-06-30 06880277 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 06880277
Dancing Duck Beer Ltd
Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06880277
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,604 72,253
67,604 72,253
CURRENT ASSETS
Stocks 5 46,088 37,510
Debtors 6 78,353 66,219
Cash at bank and in hand 183,390 182,531
307,831 286,260
Creditors: Amounts Falling Due Within One Year 7 (93,184 ) (94,651 )
NET CURRENT ASSETS (LIABILITIES) 214,647 191,609
TOTAL ASSETS LESS CURRENT LIABILITIES 282,251 263,862
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,413 ) (18,333 )
NET ASSETS 264,838 245,529
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 264,836 245,527
SHAREHOLDERS' FUNDS 264,838 245,529
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 Income Statement.
On behalf of the board
Rachel Matthews
Director
22/10/2026
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
Dancing Duck Beer Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06880277 . The registered office is Dancing Duck Brewery, 1 John Cooper Buildings, Payne Street, Derby, Derbyshire, DE22 3AZ.
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.
2.3. 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 the term of the lease
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% on reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
2.6. Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2026 2025
Office and administration 11 10
11 10
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Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2025 52,694 230,466 37,413 3,043 323,616
Additions - 3,408 11,500 1,113 16,021
Disposals - (6,038 ) (7,278 ) (200 ) (13,516 )
As at 30 June 2026 52,694 227,836 41,635 3,956 326,121
Depreciation
As at 1 July 2025 46,002 182,993 19,350 3,018 251,363
Provided during the period 3,346 7,239 7,209 378 18,172
Disposals - (4,270 ) (6,550 ) (198 ) (11,018 )
As at 30 June 2026 49,348 185,962 20,009 3,198 258,517
Net Book Value
As at 30 June 2026 3,346 41,874 21,626 758 67,604
As at 1 July 2025 6,692 47,473 18,063 25 72,253
5. Stocks
2026 2025
£ £
Stock 46,088 37,510
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 76,610 64,829
Other debtors 1,743 1,390
78,353 66,219
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,328 434
Other creditors 31,222 29,500
Taxation and social security 60,634 64,717
93,184 94,651
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8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 July 2025 Amounts advanced Amounts repaid Amounts written off As at 30 June 2026
£ £ £ £ £
Rachel Matthews 353 (41,354 ) 42,000 - 999
The above loan is unsecured, interest free and repayable on demand.
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