Acorah Software Products - Accounts Production 19.2.350 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 13337152 Mrs Jo-Anne Proto Mr James Proto Proto Holdings Limited Riverside House, 3 Place Farm, Wheathampstead, Herts AL4 8SB true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13337152 2025-04-30 13337152 2026-04-30 13337152 2025-05-01 2026-04-30 13337152 frs-core:CurrentFinancialInstruments 2026-04-30 13337152 frs-core:Non-currentFinancialInstruments 2026-04-30 13337152 frs-core:ComputerEquipment 2026-04-30 13337152 frs-core:ComputerEquipment 2025-05-01 2026-04-30 13337152 frs-core:ComputerEquipment 2025-04-30 13337152 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2026-04-30 13337152 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 13337152 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-04-30 13337152 frs-core:FurnitureFittings 2026-04-30 13337152 frs-core:FurnitureFittings 2025-05-01 2026-04-30 13337152 frs-core:FurnitureFittings 2025-04-30 13337152 frs-core:NetGoodwill 2026-04-30 13337152 frs-core:NetGoodwill 2025-05-01 2026-04-30 13337152 frs-core:NetGoodwill 2025-04-30 13337152 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 13337152 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 13337152 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 13337152 frs-core:MotorVehicles 2025-05-01 2026-04-30 13337152 frs-core:PlantMachinery 2026-04-30 13337152 frs-core:PlantMachinery 2025-05-01 2026-04-30 13337152 frs-core:PlantMachinery 2025-04-30 13337152 frs-core:ShareCapital 2026-04-30 13337152 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 13337152 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 13337152 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 13337152 frs-bus:SmallEntities 2025-05-01 2026-04-30 13337152 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 13337152 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 13337152 1 2025-05-01 2026-04-30 13337152 frs-bus:Director1 2025-05-01 2026-04-30 13337152 frs-bus:Director2 2025-05-01 2026-04-30 13337152 frs-core:CurrentFinancialInstruments 1 2026-04-30 13337152 frs-core:CurrentFinancialInstruments 2 2026-04-30 13337152 frs-countries:EnglandWales 2025-05-01 2026-04-30 13337152 2024-04-30 13337152 2025-04-30 13337152 2024-05-01 2025-04-30 13337152 frs-core:CurrentFinancialInstruments 2025-04-30 13337152 frs-core:Non-currentFinancialInstruments 2025-04-30 13337152 frs-core:ShareCapital 2025-04-30 13337152 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13337152 frs-core:CurrentFinancialInstruments 1 2025-04-30 13337152 frs-core:CurrentFinancialInstruments 2 2025-04-30
Registered number: 13337152
Proto Artisan Bakery Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Heartwood Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13337152
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 4,800
Tangible Assets 5 136,760 189,618
136,760 194,418
CURRENT ASSETS
Stocks 6 12,000 18,208
Debtors 7 91,834 48,974
Cash at bank and in hand 43,689 37,541
147,523 104,723
Creditors: Amounts Falling Due Within One Year 8 (204,840 ) (176,601 )
NET CURRENT ASSETS (LIABILITIES) (57,317 ) (71,878 )
TOTAL ASSETS LESS CURRENT LIABILITIES 79,443 122,540
Creditors: Amounts Falling Due After More Than One Year 9 (25,537 ) (32,678 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (34,190 ) (36,027 )
NET ASSETS 19,716 53,835
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 19,616 53,735
SHAREHOLDERS' FUNDS 19,716 53,835
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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 James Proto
Director
15/10/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Proto Artisan Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13337152 . The registered office is Riverside House, 3 Place Farm, Wheathampstead, Herts, AL4 8SB.
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 5 years.
2.4. Research and Development
Website development costs are capitalised as an intangible asset where they meet the recognition criteria under FRS 102, being costs incurred that create identifiable future economic benefits controlled by the company. Costs of a purely maintenance or content-updating nature are expensed as incurred.
Capitalised website development costs are amortised on a straight-line basis over their estimated useful economic life of 3 years, being management's estimate of the period over which the website is expected to generate economic benefit for the company. Amortisation is charged to the profit and loss account.
2.5. 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 10 years straight line
Plant & Machinery 4 years straight line
Motor Vehicles 4 years straight line
Fixtures & Fittings 4 years straight line
Computer Equipment 4 years straight line
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: 38 (2025: 39)
38 39
4. Intangible Assets
Goodwill Development Costs Total
£ £ £
Cost
As at 1 May 2025 12,000 1,950 13,950
Disposals (12,000 ) - (12,000 )
As at 30 April 2026 - 1,950 1,950
Amortisation
As at 1 May 2025 7,200 1,950 9,150
Provided during the period 2,000 - 2,000
Disposals (9,200 ) - (9,200 )
As at 30 April 2026 - 1,950 1,950
Net Book Value
As at 30 April 2026 - - -
As at 1 May 2025 4,800 - 4,800
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 44,931 250,872 10,434 9,210 315,447
Additions 1,996 45,528 4,875 2,213 54,612
Disposals (9,153 ) (132,181 ) (9,015 ) (6,740 ) (157,089 )
As at 30 April 2026 37,774 164,219 6,294 4,683 212,970
Depreciation
As at 1 May 2025 5,232 112,924 4,635 3,038 125,829
Provided during the period 4,473 52,289 2,556 2,287 61,605
Disposals (3,659 ) (100,444 ) (4,587 ) (2,534 ) (111,224 )
As at 30 April 2026 6,046 64,769 2,604 2,791 76,210
Net Book Value
As at 30 April 2026 31,728 99,450 3,690 1,892 136,760
As at 1 May 2025 39,699 137,948 5,799 6,172 189,618
6. Stocks
2026 2025
£ £
Stock 12,000 18,208
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors - 443
Prepayments and accrued income 23,836 28,322
VAT 9,103 3,459
Amounts owed by group undertakings 46,895 -
79,834 32,224
Due after more than one year
Other debtors 12,000 16,750
91,834 48,974
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 37,799 60,260
Corporation tax 36,152 -
Other taxes and social security 4,096 6,233
Net wages 445 2,000
Other creditors 1,569 694
Pension Creditor 1,017 1,918
Credit Card Account 24,591 31,403
Accruals and deferred income 8,065 11,192
Directors' loan accounts 91,106 62,901
204,840 176,601
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 25,537 32,678
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Proto Holdings Limited . Proto Holdings Limited was incorporated in (England & Wales, Companies House Number 16929656). Copies of the group accounts may be obtained from the secretary, Riverside House, 3 Place Farm, Wheathampstead, Herts AL4 8SB . The ultimate controlling party is Proto Holdings Limited who controls 100% of the shares of Proto Artisan Bakery Ltd .
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