Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2024 1 January 2024 false 23 September 2025 1 January 2025 30 June 2025 30 June 2025 11110151 Mr M Biegi true true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11110151 2024-12-31 11110151 2025-06-30 11110151 2025-01-01 2025-06-30 11110151 frs-core:CurrentFinancialInstruments 2025-06-30 11110151 frs-core:SharePremium 2025-06-30 11110151 frs-core:ShareCapital 2025-06-30 11110151 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11110151 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-06-30 11110151 frs-bus:FilletedAccounts 2025-01-01 2025-06-30 11110151 frs-bus:SmallEntities 2025-01-01 2025-06-30 11110151 frs-bus:Audited 2025-01-01 2025-06-30 11110151 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-06-30 11110151 1 2025-01-01 2025-06-30 11110151 frs-bus:Director1 2025-01-01 2025-06-30 11110151 frs-countries:EnglandWales 2025-01-01 2025-06-30 11110151 2023-12-31 11110151 2024-12-31 11110151 2024-01-01 2024-12-31 11110151 frs-core:CurrentFinancialInstruments 2024-12-31 11110151 frs-core:SharePremium 2024-12-31 11110151 frs-core:ShareCapital 2024-12-31 11110151 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11110151
BFoods (U.K.) Limited
Financial Statements
For the Period 1 January 2025 to 30 June 2025
BFoods (U.K.) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—4

Page 1
BFoods (U.K.) Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 11110151

| 30 June 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | - |  | 379,563 |
Debtors | 5 | - |  | 1,969 |
Cash at bank and in hand |  | 1,948,437 |  | 473,653 |
|  | 1,948,437 |  | 855,185 |
Creditors: Amounts Falling Due Within One Year | 6 | (413,004 ) |  | (447,166 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,535,433 |  | 408,019
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,535,433 |  | 408,019
NET ASSETS |  |  | 1,535,433 |  | 408,019
CAPITAL AND RESERVES
Called up share capital | 7 |  | 22,001 |  | 22,001
Share premium account |  |  | 2,861 |  | 2,861
Income Statement |  |  | 1,510,571 |  | 383,157
SHAREHOLDERS' FUNDS |  |  | 1,535,433 |  | 408,019

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 Income Statement.
On behalf of the board

Mr M Biegi Director
23/09/2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
BFoods (U.K.) Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 30 June 2025
Notes to the Financial Statements
1. General Information
BFoods (U.K.) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11110151 . The registered office is 69-75 Thorpe Road, Norwich, NR1 1UA.
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. Going Concern Disclosure
Following the sale of import duty quotas to a third party on 28 February 2025, the company ceased trading and is now dormant. It is the intention of the director that the company remains in operational existence for a minimum of 2 years following the sale of the quotas.
On this basis, the director is satisfied that it is appropriate that the financial statements are prepared on a going concern basis.
2.3. Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

- The Company has transferred the significant risks and rewards of ownership to the buyer;

- The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- The amount of revenue can be measured reliably;

- It is probable that the Company will receive the consideration due under the transaction; and

- The costs incurred or to be incurred in respect of the transaction can be measured reliably.

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.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the profit and loss account. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.
Page 2
Page 3
BFoods (U.K.) Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 June 2025
2.5. Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Stocks

| 30 June 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 379,563

5. Debtors

| 30 June 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 1,969

Page 3
Page 4
BFoods (U.K.) Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 30 June 2025
6. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 123 |  | 60,573
Amounts owed to group undertakings | - |  | 336,336
Other creditors | 100 |  | 13,945
Taxation and social security | 412,781 |  | 36,312
| 413,004 |  | 447,166

7. Share Capital

| 30 June 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 22,001 |  | 22,001

8. Related Party Disclosures
The company has taken advantage of the exemption under FRS 102 Section 33.1A allowing wholly owned group members to depart from the requirement to disclose transactions with other group companies.
9. Controlling Parties
The company's ultimate controlling party is Biegi Foods GmbH by virtue of their interest in the share capital of the company.
10. Exceptional Items
The exceptional item relates to the sale of import duty quotas on 28 February 2025.
11. Audit Information
The auditor's report on the accounts of BFoods (U.K.) Limited for the period ended 30 June 2025 was unqualified.
The auditor's report was signed by Frank Shippam BSc FCA DChA (Senior Statutory Auditor) for and on behalf of MA Partners Audit LLP , Statutory Auditor.

MA Partners Audit LLP 7 The Close Norwich Norfolk NR1 4DJ

Page 4