Acorah Software Products - Accounts Production 16.7.461 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 13842108 Mr T Bolton Miss R Howes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13842108 2024-06-30 13842108 2025-06-30 13842108 2024-07-01 2025-06-30 13842108 frs-core:CurrentFinancialInstruments 2025-06-30 13842108 frs-core:Non-currentFinancialInstruments 2025-06-30 13842108 frs-core:BetweenOneFiveYears 2025-06-30 13842108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 13842108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 13842108 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 13842108 frs-core:PlantMachinery 2025-06-30 13842108 frs-core:PlantMachinery 2024-07-01 2025-06-30 13842108 frs-core:PlantMachinery 2024-06-30 13842108 frs-core:WithinOneYear 2025-06-30 13842108 frs-core:ShareCapital 2025-06-30 13842108 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 13842108 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 13842108 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 13842108 frs-bus:SmallEntities 2024-07-01 2025-06-30 13842108 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 13842108 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 13842108 frs-bus:Director1 2024-07-01 2025-06-30 13842108 frs-bus:Director2 2024-07-01 2025-06-30 13842108 frs-countries:EnglandWales 2024-07-01 2025-06-30 13842108 2023-06-30 13842108 2024-06-30 13842108 2023-07-01 2024-06-30 13842108 frs-core:CurrentFinancialInstruments 2024-06-30 13842108 frs-core:Non-currentFinancialInstruments 2024-06-30 13842108 frs-core:BetweenOneFiveYears 2024-06-30 13842108 frs-core:WithinOneYear 2024-06-30 13842108 frs-core:ShareCapital 2024-06-30 13842108 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 13842108
Willows Deli Ltd
Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13842108
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,628 80,944
70,628 80,944
CURRENT ASSETS
Stocks 5 7,575 6,575
Debtors 6 42,859 32,359
Cash at bank and in hand 178,002 121,334
228,436 160,268
Creditors: Amounts Falling Due Within One Year 7 (116,532 ) (80,202 )
NET CURRENT ASSETS (LIABILITIES) 111,904 80,066
TOTAL ASSETS LESS CURRENT LIABILITIES 182,532 161,010
Creditors: Amounts Falling Due After More Than One Year 8 (154,153 ) (205,321 )
NET ASSETS/(LIABILITIES) 28,379 (44,311 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 28,378 (44,312 )
SHAREHOLDERS' FUNDS 28,379 (44,311)
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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 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 T Bolton
Director
6 November 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Willows Deli Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13842108 . The registered office is 7 West End Place, Weston Turville, Bucks, HP22 5QZ.
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:
Leasehold over 10 years
Plant & Machinery over 4 and 5 years
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.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 15)
19 15
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 July 2024 59,233 74,649 133,882
Additions 6,051 2,175 8,226
Disposals - (6,763 ) (6,763 )
As at 30 June 2025 65,284 70,061 135,345
Depreciation
As at 1 July 2024 14,462 38,476 52,938
Provided during the period 6,528 8,732 15,260
Disposals - (3,481 ) (3,481 )
As at 30 June 2025 20,990 43,727 64,717
...CONTINUED
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Net Book Value
As at 30 June 2025 44,294 26,334 70,628
As at 1 July 2024 44,771 36,173 80,944
5. Stocks
2025 2024
£ £
Stock 7,575 6,575
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 42,859 32,359
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 8,410 3,964
Other creditors 77,636 52,305
Taxation and social security 30,486 23,933
116,532 80,202
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 154,153 205,321
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 50,000 37,500
Later than one year and not later than five years 150,000 200,000
200,000 237,500
11. Related Party Transactions
Included in other creditors due after more than one year was £154,153 due to the directors of the company (2023: £205,321). 
Interest was charged on the directors' loans at the Base Rate + 2.75%
Included in creditors due within one year was £2,000 due to the directors of the company.
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