Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 09226255 Mr Christopher Molloy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09226255 2023-09-30 09226255 2024-09-30 09226255 2023-10-01 2024-09-30 09226255 frs-core:CurrentFinancialInstruments 2024-09-30 09226255 frs-core:Non-currentFinancialInstruments 2024-09-30 09226255 frs-core:ShareCapital 2024-09-30 09226255 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 09226255 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09226255 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 09226255 frs-bus:SmallEntities 2023-10-01 2024-09-30 09226255 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09226255 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 09226255 frs-bus:Director1 2023-10-01 2024-09-30 09226255 frs-countries:EnglandWales 2023-10-01 2024-09-30 09226255 2022-09-30 09226255 2023-09-30 09226255 2022-10-01 2023-09-30 09226255 frs-core:CurrentFinancialInstruments 2023-09-30 09226255 frs-core:Non-currentFinancialInstruments 2023-09-30 09226255 frs-core:ShareCapital 2023-09-30 09226255 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 09226255
BIFFCHEF LIMITED
Unaudited Financial Statements
For The Year Ended 30 September 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09226255
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 53,430 47,981
Cash at bank and in hand 729 9,541
54,159 57,522
Creditors: Amounts Falling Due Within One Year 4 (39,712 ) (31,945 )
NET CURRENT ASSETS (LIABILITIES) 14,447 25,577
TOTAL ASSETS LESS CURRENT LIABILITIES 14,447 25,577
Creditors: Amounts Falling Due After More Than One Year 5 (4,584 ) (8,770 )
NET ASSETS 9,863 16,807
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 9,862 16,806
SHAREHOLDERS' FUNDS 9,863 16,807
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Christopher Molloy
Director
12/06/2025
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
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.
1.3. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non convertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initialy recorded at cost and thereafter at fair value with changes recognised in profit or loss.

1.4. 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 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.
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 asset reflects 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.
1.5. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
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Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year were 1 (2023: 1)
1 1
3. Debtors
2024 2023
£ £
Due within one year
Other debtors 46,595 41,146
46,595 41,146
Due after more than one year
Other debtors 6,835 6,835
6,835 6,835
53,430 47,981
4. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,754 4,472
Other creditors 8,735 11,127
Taxation and social security 26,223 16,346
39,712 31,945
5. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 4,584 8,770
4,584 8,770
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
The company was controlled throughout the current period by Mr. Christopher Molloy by virtue of it's ownership of the entire issued share capital.
8. General Information
BIFFCHEF LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09226255 . The registered office is 84 Crestway, Putney, London, SW15 5DD.
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