Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 10723643 Mr Edward Stewart-Wood Mr Charles Stewart Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10723643 2025-04-30 10723643 2026-04-30 10723643 2025-05-01 2026-04-30 10723643 frs-core:CurrentFinancialInstruments 2026-04-30 10723643 frs-core:Non-currentFinancialInstruments 2026-04-30 10723643 frs-core:BetweenOneFiveYears 2026-04-30 10723643 frs-core:ComputerEquipment 2026-04-30 10723643 frs-core:ComputerEquipment 2025-05-01 2026-04-30 10723643 frs-core:ComputerEquipment 2025-04-30 10723643 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 10723643 frs-core:FurnitureFittings 2026-04-30 10723643 frs-core:FurnitureFittings 2025-05-01 2026-04-30 10723643 frs-core:FurnitureFittings 2025-04-30 10723643 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 10723643 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 10723643 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 10723643 frs-core:MotorVehicles 2026-04-30 10723643 frs-core:MotorVehicles 2025-05-01 2026-04-30 10723643 frs-core:MotorVehicles 2025-04-30 10723643 frs-core:OtherResidualIntangibleAssets 2026-04-30 10723643 frs-core:OtherResidualIntangibleAssets 2025-04-30 10723643 frs-core:PlantMachinery 2026-04-30 10723643 frs-core:PlantMachinery 2025-05-01 2026-04-30 10723643 frs-core:PlantMachinery 2025-04-30 10723643 frs-core:WithinOneYear 2026-04-30 10723643 frs-core:ShareCapital 2026-04-30 10723643 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 10723643 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10723643 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 10723643 frs-bus:SmallEntities 2025-05-01 2026-04-30 10723643 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10723643 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 10723643 frs-bus:Director1 2025-05-01 2026-04-30 10723643 frs-bus:Director2 2025-05-01 2026-04-30 10723643 frs-core:CurrentFinancialInstruments 4 2026-04-30 10723643 frs-core:Non-currentFinancialInstruments 4 2026-04-30 10723643 frs-core:CurrentFinancialInstruments 5 2026-04-30 10723643 frs-core:CurrentFinancialInstruments 7 2026-04-30 10723643 frs-countries:EnglandWales 2025-05-01 2026-04-30 10723643 2024-04-30 10723643 2025-04-30 10723643 2024-05-01 2025-04-30 10723643 frs-core:CurrentFinancialInstruments 2025-04-30 10723643 frs-core:Non-currentFinancialInstruments 2025-04-30 10723643 frs-core:BetweenOneFiveYears 2025-04-30 10723643 frs-core:WithinOneYear 2025-04-30 10723643 frs-core:ShareCapital 2025-04-30 10723643 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 10723643 frs-core:CurrentFinancialInstruments 4 2025-04-30 10723643 frs-core:Non-currentFinancialInstruments 4 2025-04-30 10723643 frs-core:CurrentFinancialInstruments 5 2025-04-30 10723643 frs-core:CurrentFinancialInstruments 7 2025-04-30
Registered number: 10723643
Wood Brothers Distilling Company Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
VJH Accountancy Ltd
Chartered Accountants
The Zinc Building
Ventura Park, Broadshires Way
Carterton
Oxfordshire
OX18 1AD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10723643
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 212,844 220,363
212,844 220,363
CURRENT ASSETS
Stocks 6 105,380 107,320
Debtors 7 254,511 109,205
Cash at bank and in hand 14,564 34,533
374,455 251,058
Creditors: Amounts Falling Due Within One Year 8 (211,331 ) (168,300 )
NET CURRENT ASSETS (LIABILITIES) 163,124 82,758
TOTAL ASSETS LESS CURRENT LIABILITIES 375,968 303,121
Creditors: Amounts Falling Due After More Than One Year 9 (106,295 ) (151,005 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (53,211 ) (55,091 )
NET ASSETS 216,462 97,025
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 216,362 96,925
SHAREHOLDERS' FUNDS 216,462 97,025
Page 1
Page 2
For the year ending 30 April 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 Edward Stewart-Wood
Director
26 October 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Wood Brothers Distilling Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10723643 . The registered office is Elmwood House, Black Bourton, Oxon, OX18 2PL.
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 - Other Intangible
Other intangible assets are .... 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 15% Straight Line
Plant & Machinery 20% Straight Line
Motor Vehicles 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 33% 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.
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, including directors, during the year was: 6 (2025: 6)
6 6
4. Intangible Assets
Other
£
Cost
As at 1 May 2025 18,162
As at 30 April 2026 18,162
Amortisation
As at 1 May 2025 18,162
As at 30 April 2026 18,162
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
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Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2025 97,253 277,192 - 14,658
Additions 54,131 5,212 - -
As at 30 April 2026 151,384 282,404 - 14,658
Depreciation
As at 1 May 2025 57,389 107,677 (8,505 ) 12,409
Provided during the period 15,972 50,061 - 1,437
Disposals - (8,505 ) 8,505 -
As at 30 April 2026 73,361 149,233 - 13,846
Net Book Value
As at 30 April 2026 78,023 133,171 - 812
As at 1 May 2025 39,864 169,515 8,505 2,249
Computer Equipment Total
£ £
Cost
As at 1 May 2025 2,733 391,836
Additions 899 60,242
As at 30 April 2026 3,632 452,078
Depreciation
As at 1 May 2025 2,503 171,473
Provided during the period 291 67,761
Disposals - -
As at 30 April 2026 2,794 239,234
Net Book Value
As at 30 April 2026 838 212,844
As at 1 May 2025 230 220,363
6. Stocks
2026 2025
£ £
Stock 105,380 107,320
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 202,621 68,636
Prepayments and accrued income 11,730 14,213
Other debtors - A 1,500 5,356
Other debtors - B 17,360 -
Net wages 300 -
233,511 88,205
Due after more than one year
Other debtors - C 21,000 21,000
254,511 109,205
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 19,767 19,767
Trade creditors 82,327 55,867
Bank loans and overdrafts 4,481 26,433
Corporation tax 76,359 -
Other taxes and social security 3,653 30,643
VAT 18,971 18,248
Other creditors - A 907 3,220
Accruals and deferred income 2,850 2,730
Directors' loan accounts 2,016 11,392
211,331 168,300
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 28,003 47,771
Bank loans - 2,734
Other creditors - B 78,292 100,500
106,295 151,005
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,767 19,767
Later than one year and not later than five years 28,003 47,771
47,770 67,538
47,770 67,538
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11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
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