Acorah Software Products - Accounts Production 16.1.200 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 11372315 Ms Kate Denyer Mr Kevin Denyer Mr Matthew Kearslake iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11372315 2023-05-31 11372315 2024-05-31 11372315 2023-06-01 2024-05-31 11372315 frs-core:Non-currentFinancialInstruments 2024-05-31 11372315 frs-core:ComputerEquipment 2023-06-01 2024-05-31 11372315 frs-core:PlantMachinery 2023-06-01 2024-05-31 11372315 frs-core:ShareCapital 2024-05-31 11372315 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 11372315 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 11372315 frs-bus:AbridgedAccounts 2023-06-01 2024-05-31 11372315 frs-bus:SmallEntities 2023-06-01 2024-05-31 11372315 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 11372315 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 11372315 frs-bus:Director1 2023-06-01 2024-05-31 11372315 frs-bus:Director2 2023-06-01 2024-05-31 11372315 frs-bus:Director3 2023-06-01 2024-05-31 11372315 frs-countries:EnglandWales 2023-06-01 2024-05-31 11372315 2022-05-31 11372315 2023-05-31 11372315 2022-06-01 2023-05-31 11372315 frs-core:Non-currentFinancialInstruments 2023-05-31 11372315 frs-core:ShareCapital 2023-05-31 11372315 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 11372315
Field And Forest Foods Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11372315
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 189 284
189 284
CURRENT ASSETS
Stocks 12,529 -
Debtors 9,765 21,226
Cash at bank and in hand 2,087 5,003
24,381 26,229
Creditors: Amounts Falling Due Within One Year (5,383 ) (3,069 )
NET CURRENT ASSETS (LIABILITIES) 18,998 23,160
TOTAL ASSETS LESS CURRENT LIABILITIES 19,187 23,444
Creditors: Amounts Falling Due After More Than One Year (6,019 ) (7,130 )
NET ASSETS 13,168 16,314
CAPITAL AND RESERVES
Called up share capital 300 300
Profit and Loss Account 12,868 16,014
SHAREHOLDERS' FUNDS 13,168 16,314
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For the year ending 31 May 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Kate Denyer
Director
18/12/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Field And Forest Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11372315 . The registered office is Office 4, Tenants Hall Enterprise Centre, Acre Close, Leeds, West Yorkshire, LS10 4HX.
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. 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.
2.3. 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 25% on SLM
Computer Equipment 25% on WDV
2.4. 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.
2.5. Taxation
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 year 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.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 3 (2023: 3)
3 3
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4. Tangible Assets
Total
£
Cost
As at 1 June 2023 533
As at 31 May 2024 533
Depreciation
As at 1 June 2023 249
Provided during the period 95
As at 31 May 2024 344
Net Book Value
As at 31 May 2024 189
As at 1 June 2023 284
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