Acorah Software Products - Accounts Production 14.3.260 false true true 30 September 2023 1 October 2022 false 22 April 2025 1 October 2023 30 September 2024 30 September 2024 11324225 Mr S W McLuckie Mr Matos Garcia Zedra Corporate Solutions UK Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11324225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 11324225 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2024-09-30 11324225 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2024-09-30 11324225 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 11324225 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-10-01 2024-09-30 11324225 frs-core:AllSubsidiaries 2023-10-01 2024-09-30 11324225 frs-core:KeyManagementPersonnel 2023-10-01 2024-09-30 11324225 frs-core:EntitiesControlledByKeyManagementPersonnel 2023-10-01 2024-09-30 11324225 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frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2023-09-30 11324225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-10-01 2023-09-30 11324225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-09-30 11324225 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2023-09-30 11324225 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2023-09-30 11324225 frs-core:RevaluationInvestmentPropertyDeferredTax 2023-09-30 11324225 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2023-09-30 11324225 frs-core:OtherPost-employmentBenefitsDeferredTax 2023-09-30 11324225 frs-core:Share-basedPaymentsDeferredTax 2023-09-30 11324225 frs-core:TaxCreditsDeferredTax 2023-09-30 11324225 frs-core:CostValuation 2022-09-30 11324225 frs-core:AdditionsToInvestments 2023-09-30 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 11324225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-09-30 11324225 frs-core:ProvisionsForImpairmentInvestments 2023-09-30 11324225 frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:ListedExchangeTraded 2022-09-30 11324225 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-09-30 11324225 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 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11324225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-09-30 11324225 frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:UnlistedNon-exchangeTraded 2022-09-30 11324225 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 11324225 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-09-30 11324225 dpl-frs:CostSales 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales 2022-09-30 11324225 dpl-frs:CostSales 2023-09-30 11324225 dpl-frs:DistributionCosts 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses 2022-10-01 2023-09-30 11324225 frs-bus:Director1 2022-10-01 2023-09-30 11324225 frs-bus:Director1 2022-09-30 11324225 frs-bus:Director1 2023-09-30 11324225 frs-bus:Director2 2022-10-01 2023-09-30 11324225 frs-bus:Director2 2022-09-30 11324225 frs-bus:Director2 2023-09-30 11324225 frs-bus:Director3 2022-10-01 2023-09-30 11324225 frs-bus:Director3 2022-09-30 11324225 frs-bus:Director3 2023-09-30 11324225 1 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2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 7 2023-09-30 11324225 8 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 8 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 8 2023-09-30 11324225 9 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 9 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 9 2023-09-30 11324225 10 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 10 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 10 2023-09-30 11324225 11 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 11 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 11 2023-09-30 11324225 12 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 12 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 12 2023-09-30 11324225 13 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 13 2023-09-30 11324225 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2023-09-30 11324225 20 2022-10-01 2023-09-30 11324225 frs-core:CurrentFinancialInstruments 20 2023-09-30 11324225 frs-core:Non-currentFinancialInstruments 20 2023-09-30 11324225 dpl-frs:Item1 2022-10-01 2023-09-30 11324225 dpl-frs:Item1 2022-09-30 11324225 dpl-frs:Item1 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item1 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 11324225 dpl-frs:CostSales dpl-frs:Item1 2023-09-30 11324225 dpl-frs:DistributionCosts dpl-frs:Item1 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2022-10-01 2023-09-30 11324225 dpl-frs:Item2 2022-10-01 2023-09-30 11324225 dpl-frs:Item2 2022-09-30 11324225 dpl-frs:Item2 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item2 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 11324225 dpl-frs:CostSales dpl-frs:Item2 2023-09-30 11324225 dpl-frs:DistributionCosts dpl-frs:Item2 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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2023-09-30 11324225 dpl-frs:Item10 2022-10-01 2023-09-30 11324225 dpl-frs:Item10 2022-09-30 11324225 dpl-frs:Item10 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item10 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 11324225 dpl-frs:CostSales dpl-frs:Item10 2023-09-30 11324225 dpl-frs:DistributionCosts dpl-frs:Item10 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-10-01 2023-09-30 11324225 dpl-frs:Item11 2022-10-01 2023-09-30 11324225 dpl-frs:Item11 2022-09-30 11324225 dpl-frs:Item11 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item11 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 11324225 dpl-frs:CostSales dpl-frs:Item11 2023-09-30 11324225 dpl-frs:DistributionCosts dpl-frs:Item11 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-10-01 2023-09-30 11324225 dpl-frs:Item12 2022-10-01 2023-09-30 11324225 dpl-frs:Item12 2022-09-30 11324225 dpl-frs:Item12 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item12 2022-10-01 2023-09-30 11324225 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 11324225 dpl-frs:CostSales dpl-frs:Item12 2023-09-30 11324225 dpl-frs:DistributionCosts dpl-frs:Item12 2022-10-01 2023-09-30 11324225 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-10-01 2023-09-30 11324225 1 2022-10-01 2023-09-30 11324225 frs-countries:EnglandWales 2022-10-01 2023-09-30
Registered number: 11324225
Trans Furans UK Limited
Directors' Report and
Financial Statements
For The Year Ended 30 September 2024
Directors' Report and Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Independent Auditor's Report 3—5
Profit and Loss Account 6
Balance Sheet 7
Statement of Changes in Equity 8
Notes to the Financial Statements 9—12
Page 1
Company Information
Directors Mr S W McLuckie
Mr Matos Garcia
Zedra Corporate Solutions UK Limited
Company Number 11324225
Registered Office C/O Zedra Booths Hall
Booths Park 3, Chelford Rd
Knutsford
Cheshire
WA16 8GS
Accountants Zedra Corporate Solutions UK Limited
Booths Hall
Booths Park 3
Knutsford
Cheshire
WA16 0AG
Auditors UHY Hacker Young LLP
4 Thomas More Square
London
E1W 1YW
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 September 2024 .
Principal Activity
The company’s principal activity continues to be that of import distribution of chemical industrial products, primarily the chemicals Furfural, Furfuryl Alcohol and its derivatives. 
Review of the Business
The directors are pleased with the results with a gross trading profit of £83,758 (2023: £102,861). The profit before taxation is £3,196,586 (2023: £3,665,406). The profit is primarily due to dividend income of £3,282,532 from its wholly owned subsidiary International Furan Chemicals BV incorporated in The Netherlands. 
Directors
The directors who held office during the year were as follows:
Mr S W McLuckie
Mr Matos Garcia
Zedra Corporate Solutions UK Limited
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are 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. They are 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.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' 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 S W McLuckie
Director
22 April 2025
Page 2
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Independent Auditor's Report
Opinion
We have audited the financial statements of Trans Furans UK Limited for the year ended 30 September 2024 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 30 September 2024 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 directors' 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 directors are 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.

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 course of 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 Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
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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 Directors' 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 directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the directors were 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 Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are 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 directors 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 directors are 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:
Based on our understanding of the Company and the industry in which it operates, we identified that the principal risks of noncompliance with laws and regulations related to the acts by the Company which were contrary to applicable laws and regulations including fraud and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 . We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to improper revenue recognition and overstatement of fixed asset investments.

Audit procedures performed included: review of the financial statement disclosures to underlying supporting documentation, review of correspondence with legal advisors, enquiries of management, and testing of journals to evaluate whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. 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 by, for example, forgery or intentional misrepresentations, or through 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.
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.
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James Astley (Senior Statutory Auditor)
for and on behalf of UHY Hacker Young LLP , Statutory Auditor
22 April 2025
UHY Hacker Young LLP
4 Thomas More Square
London
E1W 1YW
Page 5
Page 6
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 2,902,687 3,785,956
Cost of sales (2,818,929 ) (3,683,095 )
GROSS PROFIT 83,758 102,861
Administrative expenses (146,111 ) (163,570 )
Other operating income - 290,303
OPERATING (LOSS)/PROFIT (62,353 ) 229,594
Income from Shares in group undertakings 3,282,532 3,480,976
Interest payable and similar charges 4 (23,593 ) (45,164 )
PROFIT FOR THE FINANCIAL YEAR 3,196,586 3,665,406
The notes on pages 9 to 12 form part of these financial statements.
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Balance Sheet
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 5 18,928,999 18,928,999
18,928,999 18,928,999
CURRENT ASSETS
Debtors 6 930,844 914,623
930,844 914,623
Creditors: Amounts Falling Due Within One Year 7 (1,688,880 ) (1,792,879 )
NET CURRENT ASSETS (LIABILITIES) (758,036 ) (878,256 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,170,963 18,050,743
Creditors: Amounts Falling Due After More Than One Year 8 (251,996 ) (202,141 )
NET ASSETS 17,918,967 17,848,602
CAPITAL AND RESERVES
Called up share capital 9 104 104
Share premium account 17,784,955 17,784,955
Other reserves (2,778,139 ) (2,778,139 )
Profit and Loss Account 2,912,047 2,841,682
SHAREHOLDERS' FUNDS 17,918,967 17,848,602
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Zedra Corporate Solutions UK Limited
Director
22 April 2025
The notes on pages 9 to 12 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Share Premium Other reserves Profit and Loss Account Total
£ £ £ £ £
As at 1 October 2022 104 17,784,955 (2,778,139 ) (823,724 ) 14,183,196
Profit for the year and total comprehensive income - - - 3,665,406 3,665,406
As at 30 September 2023 and 1 October 2023 104 17,784,955 (2,778,139 ) 2,841,682 17,848,602
Profit for the year and total comprehensive income - - - 3,196,586 3,196,586
Dividends paid - - - (3,126,221) (3,126,221)
As at 30 September 2024 104 17,784,955 (2,778,139 ) 2,912,047 17,918,967
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Notes to the Financial Statements
1. General Information
Trans Furans UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11324225 . The registered office is C/O Zedra Booths Hall, Booths Park 3, Chelford Rd, Knutsford, Cheshire, WA16 8GS.
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 company is included in the consolidated financial statements of its immediate and ultimate parent company Central Romana Corporation Ltd (BVI) a company incorporated in the Dominican Republic having its registered address at Batey Principal, La Romana, Republica Dominicana. The consolidated parent company financial statements are publicly available. Therefore, the company is exempt, by virtue of section 401 of the Companies Act 2006, from the requirement to prepare consolidated financial statements.
2.2. Going Concern Disclosure
The financial statements have been prepared on the basis that the company will continue as a going concern for the foreseeable future or at least 12 months from the date of approval of these financial statements. The directors are satisfied given the ongoing financial support from the parent company, Central Romana Corporation, that it is appropriate to prepare the financial statements as at 30 September 2024 on a going concern basis. No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors. 
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Financial Instruments
Initial recognition
Financial instruments are recognised when the Company becomes a party to the contractual provisions of the instrument.

Initial measurement
Financial instruments are recognised initially at the transaction price including transaction costs.

Subsequent measurement
Basic financial instruments, including trade and other receivables/payables, and loans receivable/payable, are measured at amortised cost using the effective interest method except as noted below. For instruments that have no stated interest rate and are classified as payable or receivable within one year amortised cost is the same as the transaction price.

Gains and losses on the disposal of financial instruments are recorded in the income statement.

The Directors assess at the end of each reporting period whether there is objective evidence that financial assets that are measured at cost or amortised cost are impaired. An impairment loss is immediately recognised in the income statement.
2.5. 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.
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2.6. 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 or deferred 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 and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Investments
Investments comprise of investments in the equity share capital of wholly owned subsidiaries.
Investments were reviewed at the year end to ensure the investments are not carried at more than the recoverable amount. The carrying amount was considered to be appropriate.

Investments in subsidiaries are measured at cost less accumulated impairment. An impairment loss is recognised whenever the recoverable amount is below the carrying amount. The impairment loss is recognised as an expense in the profit & loss account (unless it relates to a revalued asset where the impairment loss is treated as a revaluation decrease).
2.8. Related party disclosure
In accordance with FRS 102 Section 1A the directors believe that related party disclosure of transactions between wholly owned intergroup entities is exempt because all material transactions have been undertaken under normal market conditions.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Interest Payable and Similar Charges
2024 2023
£ £
Other finance charges 23,593 45,164
23,593 45,164
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5. Investments
Unlisted
£
Cost
As at 1 October 2023 18,928,999
As at 30 September 2024 18,928,999
Provision
As at 1 October 2023 -
As at 30 September 2024 -
Net Book Value
As at 30 September 2024 18,928,999
As at 1 October 2023 18,928,999
Investments are comprised of investments in the equity share capital of wholly owned subsidiaries. Investments in subsidiaries are measured at cost less accumulated impairment.
Investments were held in the following subsidiaries:
Transfurans Chemicals BVBA 110,000 shares, Incorporated in Belgium, £2,162,342 
International Furan Chemicals BV 200 shares, Incorporated in the Netheralands, £16,766,657
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 448,372 416,918
Prepayments and accrued income 9,042 -
Other debtors 5,000 6,074
Deferred tax current asset 172,166 172,166
Amounts owed by group undertakings 296,264 319,465
930,844 914,623
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,049 1
VAT 144,517 124,784
Accruals and deferred income 56,335 19,000
Amounts owed to group undertakings 1,481,979 1,649,094
1,688,880 1,792,879
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 251,996 202,141
251,996 202,141
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 104 104
10. Ultimate Controlling Party
The immediate, ultimate and controlling party is Central Romana Corporation Ltd (BVI) a company incorported in the Dominican Republic having its registered address at Batey Principal, La Romana, Republica Dominicana.

The largest and smallest parent company preparing group financial statements is Central Romana Corporation Ltd (BVI) which are publicly available with these financial statements.
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