Acorah Software Products - Accounts Production 14.3.260 true true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 10831237 Mr Pierangelo Zurru false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10831237 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 10831237 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 10831237 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 10831237 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 10831237 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 10831237 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 10831237 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 10831237 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 10831237 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 10831237 2021-12-31 10831237 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frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 10831237 frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:UnlistedNon-exchangeTraded 2020-12-31 10831237 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 10831237 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-12-31 10831237 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 10831237 dpl-frs:CostSales 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales 2020-12-31 10831237 dpl-frs:CostSales 2021-12-31 10831237 dpl-frs:DistributionCosts 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses 2021-01-01 2021-12-31 10831237 frs-bus:Director1 2021-01-01 2021-12-31 10831237 frs-bus:Director1 2020-12-31 10831237 frs-bus:Director1 2021-12-31 10831237 1 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 1 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 1 2021-12-31 10831237 2 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 2 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 2 2021-12-31 10831237 3 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 3 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 3 2021-12-31 10831237 4 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 4 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 4 2021-12-31 10831237 5 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 5 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 5 2021-12-31 10831237 6 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 6 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 6 2021-12-31 10831237 7 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 7 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 7 2021-12-31 10831237 8 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 8 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 8 2021-12-31 10831237 9 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 9 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 9 2021-12-31 10831237 10 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 10 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 10 2021-12-31 10831237 11 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 11 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 11 2021-12-31 10831237 12 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 12 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 12 2021-12-31 10831237 13 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 13 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 13 2021-12-31 10831237 14 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 14 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 14 2021-12-31 10831237 15 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 15 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 15 2021-12-31 10831237 16 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 16 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 16 2021-12-31 10831237 17 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 17 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 17 2021-12-31 10831237 18 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 18 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 18 2021-12-31 10831237 19 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 19 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 19 2021-12-31 10831237 20 2021-01-01 2021-12-31 10831237 frs-core:CurrentFinancialInstruments 20 2021-12-31 10831237 frs-core:Non-currentFinancialInstruments 20 2021-12-31 10831237 dpl-frs:Item1 2021-01-01 2021-12-31 10831237 dpl-frs:Item1 2020-12-31 10831237 dpl-frs:Item1 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item1 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item1 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item1 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-01-01 2021-12-31 10831237 dpl-frs:Item2 2021-01-01 2021-12-31 10831237 dpl-frs:Item2 2020-12-31 10831237 dpl-frs:Item2 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item2 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item2 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item2 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 10831237 dpl-frs:Item3 2021-01-01 2021-12-31 10831237 dpl-frs:Item3 2020-12-31 10831237 dpl-frs:Item3 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item3 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item3 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 10831237 dpl-frs:Item4 2021-01-01 2021-12-31 10831237 dpl-frs:Item4 2020-12-31 10831237 dpl-frs:Item4 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item4 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 10831237 dpl-frs:Item5 2021-01-01 2021-12-31 10831237 dpl-frs:Item5 2020-12-31 10831237 dpl-frs:Item5 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item5 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 10831237 dpl-frs:Item6 2021-01-01 2021-12-31 10831237 dpl-frs:Item6 2020-12-31 10831237 dpl-frs:Item6 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item6 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item6 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item6 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-01-01 2021-12-31 10831237 dpl-frs:Item7 2021-01-01 2021-12-31 10831237 dpl-frs:Item7 2020-12-31 10831237 dpl-frs:Item7 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item7 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item7 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 10831237 dpl-frs:Item8 2021-01-01 2021-12-31 10831237 dpl-frs:Item8 2020-12-31 10831237 dpl-frs:Item8 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 10831237 dpl-frs:Item9 2021-01-01 2021-12-31 10831237 dpl-frs:Item9 2020-12-31 10831237 dpl-frs:Item9 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 10831237 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2021-12-31 10831237 dpl-frs:Item12 2021-01-01 2021-12-31 10831237 dpl-frs:Item12 2020-12-31 10831237 dpl-frs:Item12 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item12 2021-01-01 2021-12-31 10831237 dpl-frs:CostSales dpl-frs:Item12 2020-12-31 10831237 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 10831237 dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2021-12-31 10831237 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2021-12-31 10831237 1 2021-01-01 2021-12-31 10831237 frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 10831237
Foodation Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10831237
2022 2021
Notes
FIXED ASSETS
CURRENT ASSETS
Debtors 6 156,171 156,171
156,171 156,171
Creditors: Amounts Falling Due Within One Year 7 (11,637 ) (11,637 )
NET CURRENT ASSETS (LIABILITIES) 144,534 144,534
TOTAL ASSETS LESS CURRENT LIABILITIES 144,534 144,534
NET ASSETS 144,534 144,534
CAPITAL AND RESERVES
Called up share capital 8 8,445,806 8,445,806
Share premium account 124,194 124,194
Capital redemption reserve 2,017,539 2,017,539
Profit and Loss Account (10,443,005 ) (10,443,005 )
SHAREHOLDERS' FUNDS 144,534 144,534
For the year ending 31 December 2022 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Pierangelo Zurru
Director
16 February 2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Foodation Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10831237 . The registered office is 3 Vista Place, Ingworth Road, Poole, Dorset, BH12 1JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in Euros which is the functional currency of the company.
2.2. Foreign Currencies
Foreign currency transactions are intially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.
2.3. Consolidation
The company has taken advantage of the exemption from the requirement to prepare consolidated financial statements contained in Section 399 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group. 
2.4. Fixed asset investments
Fixed asset investments are initially recorded at cost, and subsequently stated as cost less any accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2021: 7)
7 7
4. Intangible Assets
Other
Cost
As at 1 January 2022 97,298
As at 31 December 2022 97,298
Amortisation
As at 1 January 2022 97,298
As at 31 December 2022 97,298
Net Book Value
As at 31 December 2022 -
As at 1 January 2022 -
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Page 2
Page 3
5. Investments
Subsidiaries
Cost
As at 1 January 2022 9,102,278
As at 31 December 2022 9,102,278
Provision
As at 1 January 2022 9,102,278
As at 31 December 2022 9,102,278
Net Book Value
As at 31 December 2022 -
As at 1 January 2022 -
6. Debtors
2022 2021
Due within one year
Other debtors 156,171 156,171
156,171 156,171
7. Creditors: Amounts Falling Due Within One Year
2022 2021
Other creditors 11,637 11,637
11,637 11,637
8. Share Capital
2022 2021
Allotted, Called up and fully paid 8,445,806 8,445,806
9. Other Commitments
The company has given a guarantee in respect of a bank loan amounting to €600,000 from Mediocredito Italiano SpA to group undertaking, Briscola Milano Srl. This guarantee is effective from 21 November 2018.
10. Controlling Party
The company's parent undertaking is Argenta Sub-Holding Limited, a company registered in the UK, and its ultimate parent undertaking is Argenta Holdings Sarl, a company registered in Luxembourg. 
Page 3