Acorah Software Products - Accounts Production 16.4.675 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09968122 Mr Ben Edwards Mr Tom Edwards iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09968122 2023-11-30 09968122 2024-11-30 09968122 2023-12-01 2024-11-30 09968122 frs-core:CurrentFinancialInstruments 2024-11-30 09968122 frs-core:Non-currentFinancialInstruments 2024-11-30 09968122 frs-core:BetweenOneFiveYears 2024-11-30 09968122 frs-core:ComputerEquipment 2023-12-01 2024-11-30 09968122 frs-core:FurnitureFittings 2024-11-30 09968122 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09968122 frs-core:FurnitureFittings 2023-11-30 09968122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 09968122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-01 2024-11-30 09968122 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 09968122 frs-core:MoreThanFiveYears 2024-11-30 09968122 frs-core:WithinOneYear 2024-11-30 09968122 frs-core:ShareCapital 2024-11-30 09968122 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09968122 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09968122 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09968122 frs-bus:SmallEntities 2023-12-01 2024-11-30 09968122 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09968122 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09968122 frs-bus:Director1 2023-12-01 2024-11-30 09968122 frs-bus:Director1 2023-11-30 09968122 frs-bus:Director1 2024-11-30 09968122 frs-bus:Director2 2023-12-01 2024-11-30 09968122 frs-countries:EnglandWales 2023-12-01 2024-11-30 09968122 2022-11-30 09968122 2023-11-30 09968122 2022-12-01 2023-11-30 09968122 frs-core:CurrentFinancialInstruments 2023-11-30 09968122 frs-core:Non-currentFinancialInstruments 2023-11-30 09968122 frs-core:BetweenOneFiveYears 2023-11-30 09968122 frs-core:MoreThanFiveYears 2023-11-30 09968122 frs-core:WithinOneYear 2023-11-30 09968122 frs-core:ShareCapital 2023-11-30 09968122 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 09968122
E Dining Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Richard Day Accountants Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09968122
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 229,799 264,229
229,799 264,229
CURRENT ASSETS
Stocks 5 16,540 17,560
Debtors 6 116,370 61,989
Cash at bank and in hand 382,855 259,597
515,765 339,146
Creditors: Amounts Falling Due Within One Year 7 (207,901 ) (218,731 )
NET CURRENT ASSETS (LIABILITIES) 307,864 120,415
TOTAL ASSETS LESS CURRENT LIABILITIES 537,663 384,644
Creditors: Amounts Falling Due After More Than One Year 8 (344,135 ) (274,635 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,534 ) (35,821 )
NET ASSETS 163,994 74,188
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 163,894 74,088
SHAREHOLDERS' FUNDS 163,994 74,188
Page 1
Page 2
For the year ending 30 November 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 Ben Edwards
Director
Mr Tom Edwards
Director
04/04/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E Dining Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09968122 . The registered office is The Cottage, 87 Yarmouth Road, Norwich, NR7 0HF.
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.

2.3. 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 Over the period of the lease
Fixtures & Fittings 20% reducing balance
Computer Equipment 3 years straight line
2.4. 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.
2.5. Taxation
The 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 25)
21 25
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Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 139,254 203,109 342,363
Additions - 4,261 4,261
As at 30 November 2024 139,254 207,370 346,624
Depreciation
As at 1 December 2023 18,308 59,826 78,134
Provided during the period 9,283 29,408 38,691
As at 30 November 2024 27,591 89,234 116,825
Net Book Value
As at 30 November 2024 111,663 118,136 229,799
As at 1 December 2023 120,946 143,283 264,229
5. Stocks
2024 2023
£ £
Stock 16,540 17,560
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 275
Prepayments and accrued income 26,460 23,179
Directors' loan accounts 89,910 38,535
116,370 61,989
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 20,133 42,091
Corporation tax 91,252 32,385
Other taxes and social security - 5,322
VAT 64,103 70,883
Other creditors 16,887 12,739
Accruals and deferred income 15,526 55,311
207,901 218,731
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Amounts owed to group undertakings 344,135 274,635
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 62,500 62,500
Later than one year and not later than five years 250,000 250,000
Later than five years 437,500 500,000
750,000 812,500
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2023 Amounts advanced Amounts repaid Amounts written off As at 30 November 2024
£ £ £ £ £
Mr Ben Edwards 38,535 89,910 38,535 - 89,910
The above loan is unsecured, interest free and repayable on demand.
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