Acorah Software Products - Accounts Production 16.4.675 false true 30 June 2024 12 June 2023 false 1 July 2024 31 December 2024 31 December 2024 14929017 Mr Mathew Curry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14929017 2024-06-30 14929017 2024-12-31 14929017 2024-07-01 2024-12-31 14929017 frs-core:PlantMachinery 2024-12-31 14929017 frs-core:PlantMachinery 2024-07-01 2024-12-31 14929017 frs-core:PlantMachinery 2024-06-30 14929017 frs-core:ShareCapital 2024-12-31 14929017 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14929017 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2024-12-31 14929017 frs-bus:FilletedAccounts 2024-07-01 2024-12-31 14929017 frs-bus:SmallEntities 2024-07-01 2024-12-31 14929017 frs-bus:AuditExemptWithAccountantsReport 2024-07-01 2024-12-31 14929017 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2024-12-31 14929017 frs-bus:OrdinaryShareClass2 2024-07-01 2024-12-31 14929017 frs-bus:OrdinaryShareClass2 2024-12-31 14929017 frs-bus:Director1 2024-07-01 2024-12-31 14929017 frs-countries:EnglandWales 2024-07-01 2024-12-31 14929017 2023-06-11 14929017 2024-06-30 14929017 2023-06-12 2024-06-30 14929017 frs-core:ShareCapital 2024-06-30 14929017 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14929017 frs-bus:OrdinaryShareClass2 2023-06-12 2024-06-30
Registered number: 14929017
Heron Food IW Ltd
Financial Statements
For the Period 1 July 2024 to 31 December 2024
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Heron Food IW Ltd For the Period 1 July 2024 to 31 December 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Heron Food IW Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Heron Food IW Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Heron Food IW Ltd and state those matters that we have agreed to state to the director of Heron Food IW Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Heron Food IW Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Heron Food IW Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Heron Food IW Ltd . You consider that Heron Food IW Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Heron Food IW Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
13th August 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Balance Sheet
Registered number: 14929017
31 December 2024 30 June 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,596 7,546
14,596 7,546
CURRENT ASSETS
Debtors 8,872 -
Cash at bank and in hand 55,280 3,562
64,152 3,562
Creditors: Amounts Falling Due Within One Year (28,341 ) (11,750 )
NET CURRENT ASSETS (LIABILITIES) 35,811 (8,188 )
TOTAL ASSETS LESS CURRENT LIABILITIES 50,407 (642 )
NET ASSETS/(LIABILITIES) 50,407 (642 )
CAPITAL AND RESERVES
Called up share capital 5 10 10
Profit and Loss Account 50,397 (652 )
SHAREHOLDERS' FUNDS 50,407 (642)
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Page 3
For the period ending 31 December 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 Mathew Curry
Director
13th August 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Heron Food IW Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14929017 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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. 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:
Plant & Machinery 25% Reducing balance
2.4. Taxation
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2024: 1)
1 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2024 9,677
Additions 9,154
As at 31 December 2024 18,831
Depreciation
As at 1 July 2024 2,131
Provided during the period 2,104
As at 31 December 2024 4,235
Net Book Value
As at 31 December 2024 14,596
As at 1 July 2024 7,546
5. Share Capital
31 December 2024 30 June 2024
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 0.10 each 10 10
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