Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 11433265 Mr Hugo James iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11433265 2023-06-30 11433265 2024-06-30 11433265 2023-07-01 2024-06-30 11433265 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 11433265 frs-core:PlantMachinery 2023-07-01 2024-06-30 11433265 frs-core:ShareCapital 2024-06-30 11433265 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11433265 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11433265 frs-bus:AbridgedAccounts 2023-07-01 2024-06-30 11433265 frs-bus:SmallEntities 2023-07-01 2024-06-30 11433265 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11433265 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 11433265 frs-bus:Director1 2023-07-01 2024-06-30 11433265 frs-countries:EnglandWales 2023-07-01 2024-06-30 11433265 2022-06-30 11433265 2023-06-30 11433265 2022-07-01 2023-06-30 11433265 frs-core:ShareCapital 2023-06-30 11433265 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 11433265
MOODY FOODY LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11433265
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,380 16,833
32,380 16,833
CURRENT ASSETS
Debtors 22,701 8,876
Investments 8,400 -
Cash at bank and in hand 5,777 36,452
36,878 45,328
Creditors: Amounts Falling Due Within One Year (56,920 ) (75,323 )
NET CURRENT ASSETS (LIABILITIES) (20,042 ) (29,995 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,338 (13,162 )
NET ASSETS/(LIABILITIES) 12,338 (13,162 )
CAPITAL AND RESERVES
Called up share capital 5 10 10
Profit and Loss Account 12,328 (13,172 )
SHAREHOLDERS' FUNDS 12,338 (13,162)
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For the year ending 30 June 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 Balance Sheet for the year end 30 June 2024 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements was approved by the board of director on 14 March 2025 and was signed on its behalf by:
Mr Hugo James
Director
14/03/2025
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
MOODY FOODY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11433265 . The registered office is 5-9 Headstone Road, Harrow, HA1 1PD.
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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Going Concern Disclosure
At the time of approving the financial statements, the directors have a reasonable expectation that the company has
adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to
adopt the going concern basis of accounting in preparing the financial statements.
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. 
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.
2.4. 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 term of lease of 10 years
Plant & Machinery Straight line basis over 5 years
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2.8. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 11)
6 11
4. Tangible Assets
Total
£
Cost
As at 1 July 2023 17,829
Additions 17,252
As at 30 June 2024 35,081
Depreciation
As at 1 July 2023 996
Provided during the period 1,705
As at 30 June 2024 2,701
Net Book Value
As at 30 June 2024 32,380
As at 1 July 2023 16,833
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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