Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 10600498 Mrs Jessica Evans Mr Jonathan Evans iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10600498 2025-01-31 10600498 2026-01-31 10600498 2025-02-01 2026-01-31 10600498 frs-core:CurrentFinancialInstruments 2026-01-31 10600498 frs-core:Non-currentFinancialInstruments 2026-01-31 10600498 frs-core:ComputerEquipment 2026-01-31 10600498 frs-core:ComputerEquipment 2025-02-01 2026-01-31 10600498 frs-core:ComputerEquipment 2025-01-31 10600498 frs-core:FurnitureFittings 2026-01-31 10600498 frs-core:FurnitureFittings 2025-02-01 2026-01-31 10600498 frs-core:FurnitureFittings 2025-01-31 10600498 frs-core:NetGoodwill 2026-01-31 10600498 frs-core:NetGoodwill 2025-02-01 2026-01-31 10600498 frs-core:NetGoodwill 2025-01-31 10600498 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-01 2026-01-31 10600498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-01-31 10600498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 10600498 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 10600498 frs-core:MotorVehicles 2026-01-31 10600498 frs-core:MotorVehicles 2025-02-01 2026-01-31 10600498 frs-core:MotorVehicles 2025-01-31 10600498 frs-core:PlantMachinery 2026-01-31 10600498 frs-core:PlantMachinery 2025-02-01 2026-01-31 10600498 frs-core:PlantMachinery 2025-01-31 10600498 frs-core:WithinOneYear 2026-01-31 10600498 frs-core:ShareCapital 2026-01-31 10600498 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 10600498 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 10600498 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 10600498 frs-bus:SmallEntities 2025-02-01 2026-01-31 10600498 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 10600498 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 10600498 frs-bus:Director1 2025-02-01 2026-01-31 10600498 frs-bus:Director2 2025-02-01 2026-01-31 10600498 frs-countries:EnglandWales 2025-02-01 2026-01-31 10600498 2024-01-31 10600498 2025-01-31 10600498 2024-02-01 2025-01-31 10600498 frs-core:CurrentFinancialInstruments 2025-01-31 10600498 frs-core:Non-currentFinancialInstruments 2025-01-31 10600498 frs-core:WithinOneYear 2025-01-31 10600498 frs-core:ShareCapital 2025-01-31 10600498 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 10600498
Ravens Bakery (Essex) Limited
Financial Statements
For The Year Ended 31 January 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10600498
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 38,827 56,474
Tangible Assets 5 84,866 109,846
123,693 166,320
CURRENT ASSETS
Stocks 6 5,000 5,005
Debtors 7 13,202 21,898
Cash at bank and in hand 94,055 77,158
112,257 104,061
Creditors: Amounts Falling Due Within One Year 8 (95,119 ) (125,077 )
NET CURRENT ASSETS (LIABILITIES) 17,138 (21,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES 140,831 145,304
Creditors: Amounts Falling Due After More Than One Year 9 (83,475 ) (36,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,962 ) (18,863 )
NET ASSETS 40,394 89,774
CAPITAL AND RESERVES
Called up share capital 11 102 102
Profit and Loss Account 40,292 89,672
SHAREHOLDERS' FUNDS 40,394 89,774
Page 1
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For the year ending 31 January 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 Jonathan Evans
Director
23/10/2026
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
Ravens Bakery (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10600498 . The registered office is 68 High Street, Ingatestone, Essex, CM4 9DW.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 .... 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 0% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
2.5. 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.
2.6. 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.
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2.7. 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.
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: 31 (2025: 31)
31 31
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 176,474
As at 31 January 2026 176,474
Amortisation
As at 1 February 2025 120,000
Provided during the period 17,647
As at 31 January 2026 137,647
Net Book Value
As at 31 January 2026 38,827
As at 1 February 2025 56,474
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 February 2025 8,106 43,592 78,600 77,106
Additions - - - 3,931
Disposals - - (12,000 ) -
As at 31 January 2026 8,106 43,592 66,600 81,037
...CONTINUED
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Depreciation
As at 1 February 2025 - 18,512 45,634 36,852
Provided during the period - 6,270 - 17,616
Disposals - - (9,987 ) -
As at 31 January 2026 - 24,782 35,647 54,468
Net Book Value
As at 31 January 2026 8,106 18,810 30,953 26,569
As at 1 February 2025 8,106 25,080 32,966 40,254
Computer Equipment Total
£ £
Cost
As at 1 February 2025 8,684 216,088
Additions 546 4,477
Disposals (2,461 ) (14,461 )
As at 31 January 2026 6,769 206,104
Depreciation
As at 1 February 2025 5,244 106,242
Provided during the period 1,097 24,983
Disposals - (9,987 )
As at 31 January 2026 6,341 121,238
Net Book Value
As at 31 January 2026 428 84,866
As at 1 February 2025 3,440 109,846
6. Stocks
2026 2025
£ £
Stock 5,000 5,005
7. Debtors
2026 2025
£ £
Due within one year
Other debtors 13,202 21,898
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 6,667 -
Trade creditors 36,415 45,990
Bank loans and overdrafts 12,000 22,000
Other creditors 7,437 46,054
Taxation and social security 32,600 11,033
95,119 125,077
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 18,000 36,667
Other creditors 65,475 -
83,475 36,667
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,667 -
11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 102 102
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