Acorah Software Products - Accounts Production 16.3.350 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 12707996 Mrs Amber Bush iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12707996 2024-06-30 12707996 2025-06-30 12707996 2024-07-01 2025-06-30 12707996 frs-core:CurrentFinancialInstruments 2025-06-30 12707996 frs-core:ComputerEquipment 2025-06-30 12707996 frs-core:ComputerEquipment 2024-07-01 2025-06-30 12707996 frs-core:ComputerEquipment 2024-06-30 12707996 frs-core:FurnitureFittings 2025-06-30 12707996 frs-core:FurnitureFittings 2024-07-01 2025-06-30 12707996 frs-core:FurnitureFittings 2024-06-30 12707996 frs-core:PlantMachinery 2025-06-30 12707996 frs-core:PlantMachinery 2024-07-01 2025-06-30 12707996 frs-core:PlantMachinery 2024-06-30 12707996 frs-core:ShareCapital 2025-06-30 12707996 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 12707996 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12707996 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 12707996 frs-bus:SmallEntities 2024-07-01 2025-06-30 12707996 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 12707996 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12707996 frs-core:UnlistedNon-exchangeTraded 2025-06-30 12707996 frs-core:UnlistedNon-exchangeTraded 2024-06-30 12707996 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 12707996 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12707996 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 12707996 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 12707996 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 12707996 frs-bus:Director1 2024-07-01 2025-06-30 12707996 frs-core:CurrentFinancialInstruments 9 2025-06-30 12707996 frs-countries:EnglandWales 2024-07-01 2025-06-30 12707996 2023-06-30 12707996 2024-06-30 12707996 2023-07-01 2024-06-30 12707996 frs-core:CurrentFinancialInstruments 2024-06-30 12707996 frs-core:ShareCapital 2024-06-30 12707996 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12707996 frs-core:CurrentFinancialInstruments 9 2024-06-30
Registered number: 12707996
Oeuf Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
The Numbers Studio
Chartered Accountants
Oeuf Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Oeuf Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 12707996

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 25,189 |  | 12,488
Investments | 5 |  | 100 |  | -
|  |  | 25,289 |  | 12,488
CURRENT ASSETS
Stocks | 6 | 9,500 |  | 5,600 |
Debtors | 7 | 169,881 |  | 84,192 |
Cash at bank and in hand |  | 405,522 |  | 410,513 |
|  | 584,903 |  | 500,305 |
Creditors: Amounts Falling Due Within One Year | 8 | (138,365 ) |  | (131,789 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 446,538 |  | 368,516
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 471,827 |  | 381,004
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,305 ) |  | (3,122 )
NET ASSETS |  |  | 465,522 |  | 377,882
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 465,422 |  | 377,782
SHAREHOLDERS' FUNDS |  |  | 465,522 |  | 377,882

Page 1
Page 2
Oeuf Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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 her 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

Mrs Amber Bush Director
18 September 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Oeuf Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Oeuf Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12707996 . The registered office is Oeuf, Third Avenue, Hove, East Sussex, BN3 2PX.
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 financial statements are prepared in £ sterling, the functional currency, rounded to the nearest £1.
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 | 4 Years Straight Line
Fixtures & Fittings | 4 Years Straight Line
Computer Equipment | 4 Years Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 20 |  | 20
| 21 |  | 21

Page 3
Page 4
Oeuf Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 14,951 | 11,858 | 2,695 | 29,504
Additions | 20,793 | - | - | 20,793
As at 30 June 2025 | 35,744 | 11,858 | 2,695 | 50,297
Depreciation
As at 1 July 2024 | 10,571 | 5,043 | 1,402 | 17,016
Provided during the period | 4,827 | 2,758 | 507 | 8,092
As at 30 June 2025 | 15,398 | 7,801 | 1,909 | 25,108
Net Book Value
As at 30 June 2025 | 20,346 | 4,057 | 786 | 25,189
As at 1 July 2024 | 4,380 | 6,815 | 1,293 | 12,488

5. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 July 2024 | -
Additions | 100
As at 30 June 2025 | 100
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 100
As at 1 July 2024 | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 9,500 |  | 5,600

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,236 |  | 125
Intercompany with Bayon Bakery | 168,645 |  | 84,067
| 169,881 |  | 84,192

Page 4
Page 5
Oeuf Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | (1 ) |  | -
Bank loans and overdrafts | 27,608 |  | 28,514
Corporation tax | 52,499 |  | 49,913
Other taxes and social security | 11,726 |  | 9,026
VAT | 39,844 |  | 37,631
Accruals and deferred income | 6,250 |  | 6,250
Director's loan account | 439 |  | 455
| 138,365 |  | 131,789

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5