Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 07420962 Mr Fouad Chehimy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07420962 2023-10-31 07420962 2024-10-31 07420962 2023-11-01 2024-10-31 07420962 frs-core:ComputerEquipment 2023-11-01 2024-10-31 07420962 frs-core:PlantMachinery 2023-11-01 2024-10-31 07420962 frs-core:ShareCapital 2024-10-31 07420962 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 07420962 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07420962 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 07420962 frs-bus:SmallEntities 2023-11-01 2024-10-31 07420962 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07420962 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 07420962 frs-bus:Director1 2023-11-01 2024-10-31 07420962 frs-bus:Director1 2023-10-31 07420962 frs-bus:Director1 2024-10-31 07420962 frs-countries:EnglandWales 2023-11-01 2024-10-31 07420962 2022-10-31 07420962 2023-10-31 07420962 2022-11-01 2023-10-31 07420962 frs-core:ShareCapital 2023-10-31 07420962 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 07420962
FCH Machinery Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2024
Mountsides Limited
Chartered Accountants
2 Mountside
Stanmore
Middlesex
HA7 2DT
FCH Machinery Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
FCH Machinery Limited
Abridged Balance Sheet
As At 31 October 2024
Abridged Balance Sheet
Registered number: 07420962

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 60,000
|  |  | - |  | 60,000
CURRENT ASSETS
Debtors |  | 211,911 |  | 54,697 |
Cash at bank and in hand |  | 248,490 |  | 398,267 |
|  | 460,401 |  | 452,964 |
Creditors: Amounts Falling Due Within One Year |  | (465,041 ) |  | (496,983 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (4,640 ) |  | (44,019 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,640 ) |  | 15,981
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (13,791 )
NET (LIABILITIES)/ASSETS |  |  | (4,640 ) |  | 2,190
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | (4,740 ) |  | 2,090
SHAREHOLDERS' FUNDS |  |  | (4,640) |  | 2,190

Page 1
Page 2
FCH Machinery Limited
Abridged Balance Sheet (continued)
As At 31 October 2024
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Fouad Chehimy Director
7 October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
FCH Machinery Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 October 2024
Notes to the Abridged Financial Statements
1. General Information
FCH Machinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07420962 . The registered office is 4 Bredgar Lewisham Park, London, SE13 6QN.
The presentation currency of the financial statements is the Pound Sterling (£)
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 | at varying rates on cost
Computer Equipment | 50% on cost

2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
FCH Machinery Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 October 2024
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2023 | 123,734
Disposals | (123,734 )
As at 31 October 2024 | -
Depreciation
As at 1 November 2023 | 63,734
Disposals | (63,734 )
As at 31 October 2024 | -
Net Book Value
As at 31 October 2024 | -
As at 1 November 2023 | 60,000

5. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Fouad Chehimy | 24,248 | 45,628 | 10,420 | - | 10,960

The above loan is unsecured, interest free and repayable on demand.
Page 4