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Registered number: 10177426
Forest Whole Foods Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10177426
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 108,407 116,095
108,407 116,095
CURRENT ASSETS
Stocks 5 246,239 200,264
Debtors 6 188,596 148,951
Cash at bank and in hand 303,822 242,560
738,657 591,775
Creditors: Amounts Falling Due Within One Year 7 (379,028 ) (275,695 )
NET CURRENT ASSETS (LIABILITIES) 359,629 316,080
TOTAL ASSETS LESS CURRENT LIABILITIES 468,036 432,175
Creditors: Amounts Falling Due After More Than One Year 8 (6,635 ) (16,587 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (25,038 ) (25,721 )
NET ASSETS 436,363 389,867
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account 436,361 389,865
SHAREHOLDERS' FUNDS 436,363 389,867
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For the year ending 30 September 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.
On behalf of the board
Mr Kingsley Bickle
Director
05/02/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Forest Whole Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10177426 . The registered office is Unit 9 Priory Industrial Park, Airspeed Road, Christchurch, Dorset, BH23 4HD.
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.

The financial statements are presented in sterling which is also the functional currency of the company. All amounts have been rounded to the nearest £1.
2.2. Going Concern Disclosure
The company is profitable and the directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
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 goods are delivered to the customer.
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 Straight line over the lease term
Plant & Machinery 25% / 10% on straight line basis
Computer Equipment 25% on straight line basis
2.5. Leasing and Hire Purchase Contracts
Rental charges on operating leases are charged to profit or loss on a straight line basis over the lease term.
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 includes the cost of stock and all direct costs such as inbound delivery, duty and customs charges.
At each reporting date, the Company assesses whether stocks are impaired or if an impairment loss recognised in prior periods has reversed. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
2.7. Financial Instruments
The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102, in full, to all of its financial instruments.
Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument, and are offset only when the Company currently has a legally enforceable right to set off the recognised amounts and intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets
Trade, group and other debtors (including accrued income) which are receivable within one year and which do not constitute a financing transaction are initially measured at the transaction price and subsequently measured at amortised cost, being the transaction price less any amounts settled and any impairment losses.
Where the arrangement with a debtor constitutes a financing transaction, the debtor is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument and subsequently measured at amortised cost. 
...CONTINUED
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2.7. Financial Instruments - continued
A provision for impairment of trade debtors is established when there is objective evidence that the amounts due will not be collected according to the original terms of the contract. Impairment losses are recognised in profit or loss for the excess of the carrying value of the trade debtor over the present value of the future cash flows discounted using the original effective interest rate. Subsequent reversals of an impairment loss that objectively relate to an event occurring after the impairment loss was recognised, are recognised immediately in profit or loss.
Financial liabilities and equity
Financial instruments are classified as liabilities and equity instruments according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Equity instruments
Financial instruments classified as equity instruments are recorded at the fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.
Borrowings
Borrowings are initially recognised at the transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and other similar charges.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.9. 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the Profit and Loss Account as they become payable in accordance with the rules of the scheme.
2.11. Provisions
Provisions are recognised when the Company has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and that obligation can be estimated reliably.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 14)
16 14
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 October 2023 19,429 181,770 201,199
Additions 1,445 11,817 13,262
As at 30 September 2024 20,874 193,587 214,461
Depreciation
As at 1 October 2023 4,444 80,660 85,104
Provided during the period 2,278 18,672 20,950
As at 30 September 2024 6,722 99,332 106,054
Net Book Value
As at 30 September 2024 14,152 94,255 108,407
As at 1 October 2023 14,985 101,110 116,095
5. Stocks
2024 2023
£ £
Stock 246,239 200,264
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,669 12,980
Prepayments and accrued income 86,270 86,877
Other debtors 91,657 36,037
Directors' loan accounts - 13,057
188,596 148,951
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 194,525 163,796
Bank loans and overdrafts 10,024 10,024
Corporation tax 101,574 56,678
Other creditors 1,435 1,125
Accruals and deferred income 62,941 44,072
Directors' loan accounts 8,529 -
379,028 275,695
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,635 16,587
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 25,038 25,721
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2023 25,721 25,721
Reversals (683 ) (683)
Balance at 30 September 2024 25,038 25,038
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are shown in the below table.
2024 2023
£ £
Not later than one year 89,500 89,500
Later than one year and not later than five years 59,667 149,167
149,167 238,667
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Kingsley Bickle 6,528 - 6,528 - -
Ms Josephine Bickle 6,529 - 6,529 - -
14. Reserves
Profit and loss reserves
The profit and loss reserve represents the cumulative profit and loss net of distributions to shareholders.
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