Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 8 December 2022 false 1 January 2024 31 December 2024 31 December 2024 14530305 Mr S Bishop Mr N Greene iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14530305 2023-12-31 14530305 2024-12-31 14530305 2024-01-01 2024-12-31 14530305 frs-core:CurrentFinancialInstruments 2024-12-31 14530305 frs-core:Non-currentFinancialInstruments 2024-12-31 14530305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 14530305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 14530305 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 14530305 frs-core:PlantMachinery 2024-12-31 14530305 frs-core:PlantMachinery 2024-01-01 2024-12-31 14530305 frs-core:PlantMachinery 2023-12-31 14530305 frs-core:ShareCapital 2024-12-31 14530305 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14530305 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14530305 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14530305 frs-bus:SmallEntities 2024-01-01 2024-12-31 14530305 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14530305 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14530305 frs-bus:Director1 2024-01-01 2024-12-31 14530305 frs-bus:Director2 2024-01-01 2024-12-31 14530305 frs-countries:EnglandWales 2024-01-01 2024-12-31 14530305 2022-12-07 14530305 2023-12-31 14530305 2022-12-08 2023-12-31 14530305 frs-core:CurrentFinancialInstruments 2023-12-31 14530305 frs-core:Non-currentFinancialInstruments 2023-12-31 14530305 frs-core:ShareCapital 2023-12-31 14530305 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 14530305
Dining At 412 Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14530305
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 463,463 467,643
463,463 467,643
CURRENT ASSETS
Debtors 5 2,531 4,203
Cash at bank and in hand 10,019 10,129
12,550 14,332
Creditors: Amounts Falling Due Within One Year 6 (188,444 ) (181,549 )
NET CURRENT ASSETS (LIABILITIES) (175,894 ) (167,217 )
TOTAL ASSETS LESS CURRENT LIABILITIES 287,569 300,426
Creditors: Amounts Falling Due After More Than One Year 7 (409,463 ) (392,570 )
NET LIABILITIES (121,894 ) (92,144 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (121,896 ) (92,146 )
SHAREHOLDERS' FUNDS (121,894) (92,144)
Page 1
Page 2
For the year 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 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 S Bishop
Director
30 September 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
Dining At 412 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14530305 . The registered office is 412 Limpsfield Road, Warlingham, Surrey, CR6 9LA.
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:
Freehold Reducing Balance
Plant & Machinery Reducing Balance 15%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 January 2024 285,452 191,780 477,232
Additions - 1,911 1,911
As at 31 December 2024 285,452 193,691 479,143
Depreciation
As at 1 January 2024 - 9,589 9,589
Provided during the period - 6,091 6,091
As at 31 December 2024 - 15,680 15,680
Net Book Value
As at 31 December 2024 285,452 178,011 463,463
As at 1 January 2024 285,452 182,191 467,643
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Trade debtors - 890
Other debtors 2,531 3,313
2,531 4,203
6. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 3,448 327
Other creditors 183,260 181,222
Taxation and social security 1,736 -
188,444 181,549
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2024 31 December 2023
£ £
Amounts owed to group undertakings 409,463 392,570
8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5