Acorah Software Products - Accounts Production 15.0.600 false true true 31 October 2022 20 January 2022 true 31 October 2024 1 November 2022 31 October 2023 31 October 2023 13860915 Mr G C Dolman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13860915 2022-10-31 13860915 2023-10-31 13860915 2022-11-01 2023-10-31 13860915 frs-core:CurrentFinancialInstruments 2023-10-31 13860915 frs-core:Non-currentFinancialInstruments 2023-10-31 13860915 frs-core:NetGoodwill 2023-10-31 13860915 frs-core:NetGoodwill 2022-11-01 2023-10-31 13860915 frs-core:NetGoodwill 2022-10-31 13860915 frs-core:MotorVehicles 2023-10-31 13860915 frs-core:MotorVehicles 2022-11-01 2023-10-31 13860915 frs-core:MotorVehicles 2022-10-31 13860915 frs-core:PlantMachinery 2023-10-31 13860915 frs-core:PlantMachinery 2022-11-01 2023-10-31 13860915 frs-core:PlantMachinery 2022-10-31 13860915 frs-core:ShareCapital 2023-10-31 13860915 frs-core:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 13860915 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 13860915 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 13860915 frs-bus:FullAccounts 2022-11-01 2023-10-31 13860915 frs-bus:SmallEntities 2022-11-01 2023-10-31 13860915 frs-bus:Audited 2022-11-01 2023-10-31 13860915 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 13860915 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-11-01 2023-10-31 13860915 1 2022-11-01 2023-10-31 13860915 frs-bus:Director1 2022-11-01 2023-10-31 13860915 frs-countries:EnglandWales 2022-11-01 2023-10-31 13860915 2022-01-19 13860915 2022-10-31 13860915 2022-01-20 2022-10-31 13860915 frs-core:CurrentFinancialInstruments 2022-10-31 13860915 frs-core:Non-currentFinancialInstruments 2022-10-31 13860915 frs-core:ShareCapital 2022-01-19 13860915 frs-core:ShareCapital 2022-10-31 13860915 frs-core:RetainedEarningsAccumulatedLosses 2022-01-20 2022-10-31 13860915 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-01-19 13860915 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 13860915
Strawberry Fields Qmover Ltd
Director's Report and
Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Company Information 1
Director's Report 2
Independent Auditor's Report 3—4
Profit and Loss Account 5
Balance Sheet 6
Statement of Changes in Equity 7
Notes to the Financial Statements 8—10
Page 1
Company Information
Director Mr G C Dolman
Company Number 13860915
Registered Office Rylance Farm
Walton Lane
Barton Under Needwood
DE13 8EJ
Auditors Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
Page 1
Page 2
Director's Report
The director presents his report and the financial statements for the year ended 31 October 2023.
Principal Activity
The principal activity of the company continues to be the wholesale and distribution of food.
Directors
The director who held office during the year were as follows:
Mr G C Dolman
Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102 1a have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Director's Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr G C Dolman
Director
31 October 2024
Page 2
Page 3
Independent Auditor's Report
Opinion
We have audited the financial statements of Strawberry Fields Qmover Ltd for the year ended 31 October 2023 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes of Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 - Section 1A for Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 October 2023 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice applicable to smaller entities; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Director's Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Director's Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Director's Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of director's remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Director's Report and from the requirement to prepare a Strategic Report.
Page 3
Page 4
Responsibilities of Directors
As explained more fully in the Director's Responsibilities Statement set out on page 2, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
We identified the laws and regulations applicable to the company through discussions with the directors and other management and from our commercial knowledge and experience of the food distribution industry. We obtained an understanding of the legal and regulatory framework that the company operates in, and identified the specific laws and regulations that have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006 and UK GAAP, FRS 102 section 1A in particular.  We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and ensuring proper policies and procedures are in place. Moreover, the laws and regulations were communicated to the audit team who remained alert to instances of non-compliance throughout the audit. We also assessed the susceptibility of the company's financial statements to material misstatement by making enquiries of management as to where they considered there was a susceptibility to fraud, their knowledge of actual or suspected frauds and through a consideration of the internal controls that might mitigate the risk of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and the override of controls, we performed substantive testing of material balance sheet assets and liabilities, plus directional testing of revenue, expenses and payroll. There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment or collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Other matters
The prior period's financial statements were not audited.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Neil Harrison (Senior Statutory Auditor)
for and on behalf of Harrison Partners Limited , Statutory Auditor
31 October 2024
Harrison Partners Limited
Masonic Building
9 Mill Street
Sutton Coldfield
B72 1TJ
Page 4
Page 5
Profit and Loss Account
31 October 2023 31 October 2022
Notes £ £
TURNOVER 1,077,682 504,637
Cost of sales (826,870 ) (373,377 )
GROSS PROFIT 250,812 131,260
Distribution costs (42,393 ) (20,278 )
Administrative expenses (249,558 ) (145,062 )
OPERATING LOSS AND LOSS FOR THE FINANCIAL YEAR (41,139 ) (34,080 )
All of the activities of the company are classed as continuing.
The notes on pages 8 to 10 form part of these financial statements.
Page 5
Page 6
Balance Sheet
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 80,325 89,775
Tangible Assets 5 38,933 47,550
119,258 137,325
CURRENT ASSETS
Stocks 6 9,762 11,068
Debtors 7 185,754 127,022
Cash at bank and in hand 10,317 23,015
205,833 161,105
Creditors: Amounts Falling Due Within One Year 8 (215,032 ) (147,231 )
NET CURRENT ASSETS (LIABILITIES) (9,199 ) 13,874
TOTAL ASSETS LESS CURRENT LIABILITIES 110,059 151,199
Creditors: Amounts Falling Due After More Than One Year 9 (185,277 ) (185,278 )
NET LIABILITIES (75,218 ) (34,079 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (75,219 ) (34,080 )
SHAREHOLDERS' FUNDS (75,218) (34,079)
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
The financial statements were approved by the board of directors on 31 October 2024 and were signed on its behalf by:
Mr G C Dolman
Director
31 October 2024
The notes on pages 8 to 10 form part of these financial statements.
Page 6
Page 7
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 20 January 2022 - - -
Loss for the period and total comprehensive income - (34,080 ) (34,080)
Arising on shares issued during the period 1 - 1
As at 31 October 2022 and 1 November 2022 1 (34,080 ) (34,079)
Loss for the year and total comprehensive income - (41,139 ) (41,139)
As at 31 October 2023 1 (75,219 ) (75,218)
Page 7
Page 8
Notes to the Financial Statements
1. General Information
Strawberry Fields Qmover Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13860915 . The registered office is Rylance Farm, Walton Lane, Barton Under Needwood, DE13 8EJ.
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. Going Concern Disclosure
The financial statements show a loss for the current year of £41,139 (2022: £34,080).  However, in the period up to the latest available management accounts, the company has returned to profit and is forecast to continue to be profitable for a period of at least 12 months from approving the financial statements.  On this basis, the director believes that it remains appropriate to prepare the financial statements on a going concern basis.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.  Turnover is reduced for estimated customer returns, rebates and other similar allowances.  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.
2.4. 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 profit and loss account over its estimated economic life of 10 years.
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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
2.6. 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 stocks.  Cost is determined using the first-in, first-out method. At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 94,500
As at 31 October 2023 94,500
Amortisation
As at 1 November 2022 4,725
Provided during the period 9,450
As at 31 October 2023 14,175
...CONTINUED
Page 8
Page 9
Net Book Value
As at 31 October 2023 80,325
As at 1 November 2022 89,775
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 30,000 22,000 52,000
Additions 314 - 314
As at 31 October 2023 30,314 22,000 52,314
Depreciation
As at 1 November 2022 2,250 2,200 4,450
Provided during the period 4,531 4,400 8,931
As at 31 October 2023 6,781 6,600 13,381
Net Book Value
As at 31 October 2023 23,533 15,400 38,933
As at 1 November 2022 27,750 19,800 47,550
6. Stocks
31 October 2023 31 October 2022
£ £
Stock 9,762 11,068
7. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Trade debtors 180,651 121,336
Prepayments and accrued income 1,371 3,660
Other debtors 3,732 2,026
185,754 127,022
Page 9
Page 10
8. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Trade creditors 142,640 106,082
Other taxes and social security 4,161 10,350
Other creditors 350 381
Accruals and deferred income 5,881 3,418
Amounts owed to group undertakings 62,000 27,000
215,032 147,231
Amounts due to group undertakings are unsecured, interest free and are repayable on demand.
9. Creditors: Amounts Falling Due After More Than One Year
31 October 2023 31 October 2022
£ £
Other creditors 92,639 92,639
Directors loan account 92,638 92,639
185,277 185,278
10. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 1 1
11. Post Balance Sheet Events
There are no events that have occurred since the reporting date that need to be disclosed or adjusted for in these financial statements.
12. Related Party Transactions
During the year the company purchased goods to the value of £196,119 (2022: £19,618) from its parent company Qmover MFS Ltd.
Other creditors falling due after one year include an amount of £92,639 (2022: £92,639) due to the parent company shareholder and director Mr M Dolman.
13. Ultimate Parent Undertaking and Controlling Party
The company's ultimate parent company is Qmover MFS Ltd . Qmover MFS Ltd was incorporated in England and Wales. 
Page 10