Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 13828763 Mr Jeremy Alun-Jones Mr Jason Silm Mr Gert Van Straalen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13828763 2024-01-31 13828763 2025-01-31 13828763 2024-02-01 2025-01-31 13828763 frs-core:CurrentFinancialInstruments 2025-01-31 13828763 frs-core:ShareCapital 2025-01-31 13828763 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 13828763 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 13828763 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 13828763 frs-bus:SmallEntities 2024-02-01 2025-01-31 13828763 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 13828763 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 13828763 frs-core:UnlistedNon-exchangeTraded 2025-01-31 13828763 frs-core:UnlistedNon-exchangeTraded 2024-01-31 13828763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-01-31 13828763 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 13828763 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-01-31 13828763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-01-31 13828763 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-01-31 13828763 frs-bus:Director1 2024-02-01 2025-01-31 13828763 frs-bus:Director2 2024-02-01 2025-01-31 13828763 frs-bus:Director3 2024-02-01 2025-01-31 13828763 frs-countries:EnglandWales 2024-02-01 2025-01-31 13828763 2023-01-31 13828763 2024-01-31 13828763 2023-02-01 2024-01-31 13828763 frs-core:CurrentFinancialInstruments 2024-01-31 13828763 frs-core:ShareCapital 2024-01-31 13828763 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 13828763
Cibus Flavour Farm Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13828763
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 35,643,150 33,857,493
35,643,150 33,857,493
CURRENT ASSETS
Cash at bank and in hand 346,448 5,824
346,448 5,824
Creditors: Amounts Falling Due Within One Year 5 (309,799 ) (1,191,828 )
NET CURRENT ASSETS (LIABILITIES) 36,649 (1,186,004 )
TOTAL ASSETS LESS CURRENT LIABILITIES 35,679,799 32,671,489
NET ASSETS 35,679,799 32,671,489
CAPITAL AND RESERVES
Called up share capital 6 37,782,330 34,464,714
Profit and Loss Account (2,102,531 ) (1,793,225 )
SHAREHOLDERS' FUNDS 35,679,799 32,671,489
For the year ending 31 January 2025 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 Jeremy Alun-Jones
Director
22nd May 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Cibus Flavour Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13828763 . The registered office is 4 Sloane Terrace, London, SW1X 9DQ.
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 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.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Investments
Unlisted
£
Cost
As at 1 February 2024 33,857,493
Additions 1,785,657
As at 31 January 2025 35,643,150
Provision
As at 1 February 2024 -
As at 31 January 2025 -
Net Book Value
As at 31 January 2025 35,643,150
As at 1 February 2024 33,857,493
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 109,889 -
Other taxes and social security 13,760 -
Other creditors 186,150 1,191,529
Accruals and deferred income - 299
309,799 1,191,828
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 37,782,330 34,464,714
Page 3