Acorah Software Products - Accounts Production 16.8.200 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12356261 Mr J F Crowe Mr T H Neill Mr L Wasserman Nest Food Group Limited 5 Donkey Alley, London, England, SE22 0NY true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12356261 2023-12-31 12356261 2024-12-31 12356261 2024-01-01 2024-12-31 12356261 frs-core:CurrentFinancialInstruments 2024-12-31 12356261 frs-core:Non-currentFinancialInstruments 2024-12-31 12356261 frs-core:BetweenOneFiveYears 2024-12-31 12356261 frs-core:ComputerEquipment 2024-12-31 12356261 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12356261 frs-core:ComputerEquipment 2023-12-31 12356261 frs-core:FurnitureFittings 2024-12-31 12356261 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12356261 frs-core:FurnitureFittings 2023-12-31 12356261 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 12356261 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 12356261 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 12356261 frs-core:MotorVehicles 2024-12-31 12356261 frs-core:MotorVehicles 2024-01-01 2024-12-31 12356261 frs-core:MotorVehicles 2023-12-31 12356261 frs-core:PlantMachinery 2024-12-31 12356261 frs-core:PlantMachinery 2024-01-01 2024-12-31 12356261 frs-core:PlantMachinery 2023-12-31 12356261 frs-core:WithinOneYear 2024-12-31 12356261 frs-core:ShareCapital 2024-12-31 12356261 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12356261 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12356261 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12356261 frs-bus:SmallEntities 2024-01-01 2024-12-31 12356261 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12356261 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12356261 1 2024-01-01 2024-12-31 12356261 frs-bus:Director1 2024-01-01 2024-12-31 12356261 frs-bus:Director2 2024-01-01 2024-12-31 12356261 frs-bus:Director3 2024-01-01 2024-12-31 12356261 frs-countries:EnglandWales 2024-01-01 2024-12-31 12356261 2022-12-31 12356261 2023-12-31 12356261 2023-01-01 2023-12-31 12356261 frs-core:CurrentFinancialInstruments 2023-12-31 12356261 frs-core:Non-currentFinancialInstruments 2023-12-31 12356261 frs-core:BetweenOneFiveYears 2023-12-31 12356261 frs-core:WithinOneYear 2023-12-31 12356261 frs-core:ShareCapital 2023-12-31 12356261 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12356261
Harlequin Wbr Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Harlequin Wbr Limited
Contents
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Harlequin Wbr Limited
Balance Sheet
As At 31 December 2024
Balance Sheet
Registered number: 12356261
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,029 29,926
24,029 29,926
CURRENT ASSETS
Debtors 5 545,832 629,426
Cash at bank and in hand 25,466 20,132
571,298 649,558
Creditors: Amounts Falling Due Within One Year 6 (106,669 ) (120,950 )
NET CURRENT ASSETS (LIABILITIES) 464,629 528,608
TOTAL ASSETS LESS CURRENT LIABILITIES 488,658 558,534
Creditors: Amounts Falling Due After More Than One Year 7 (175,037 ) (258,696 )
NET ASSETS 313,621 299,838
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 313,521 299,738
SHAREHOLDERS' FUNDS 313,621 299,838
Page 1
Page 2
Harlequin Wbr Limited
Balance Sheet (continued)
As At 31 December 2024
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 T H Neill
Director
31/12/2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Harlequin Wbr Limited
Notes to the Financial Statements
For The Year Ended 31 December 2024
Notes to the Financial Statements
1. General Information
Harlequin Wbr Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12356261 . The registered office is 5 Donkey Alley, London, SE22 0NY.
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 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.
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, assets held under finance leases are depreciated in the same way as owned assets:
Leasehold 10 Years Straight Line
Plant & Machinery 5 Years Straight Line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 5 Years Straight Line
Computer Equipment 3 Years Straight Line
Page 3
Page 4
Harlequin Wbr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 as follows: 3 (2023: 3)
3 3
Page 4
Page 5
Harlequin Wbr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2024 10,590 13,907 16,408 3,079
Additions - 635 1,000 -
As at 31 December 2024 10,590 14,542 17,408 3,079
Depreciation
As at 1 January 2024 1,059 6,742 3,862 2,418
Provided during the period 1,059 2,845 3,220 385
As at 31 December 2024 2,118 9,587 7,082 2,803
Net Book Value
As at 31 December 2024 8,472 4,955 10,326 276
As at 1 January 2024 9,531 7,165 12,546 661
Computer Equipment Total
£ £
Cost
As at 1 January 2024 226 44,210
Additions - 1,635
As at 31 December 2024 226 45,845
Depreciation
As at 1 January 2024 203 14,284
Provided during the period 23 7,532
As at 31 December 2024 226 21,816
Net Book Value
As at 31 December 2024 - 24,029
As at 1 January 2024 23 29,926
Page 5
Page 6
Harlequin Wbr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
5. Debtors
2024 2023
£ £
Due within one year
Other debtors - 3,164
Due after more than one year
Amounts owed by group undertakings 545,549 626,262
Other debtors 283 -
545,832 626,262
545,832 629,426
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,626 3,626
Trade creditors 1,831 8,984
Bank loans and overdrafts 85,428 87,839
Other creditors 1,025 20,501
Taxation and social security 14,759 -
106,669 120,950
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,886 6,511
Bank loans 92,396 178,129
Other creditors 79,755 74,056
175,037 258,696
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,626 3,626
Later than one year and not later than five years 2,886 6,511
6,512 10,137
6,512 10,137
Page 6
Page 7
Harlequin Wbr Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2024
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included in assets is an amount of £283 (2023 - (£17,066)) owed to the company from one of the Company directors. The loan is interest free and repayable on demand.
11. Related Party Transactions
Included in creditors is an amount of £79,755 (2023 - £56,991) owed from the company to directors of the Company. The balance is interest free and repayable on demand. 
Included in other debtors is an amount of £133,254 (2023 - £121,608) owed to the Company from Nest Morning Lane Ltd, an associated company. The company has elected to not seek repayment within twelve months.
Included in other debtors is an amount of £2,386 (2023 - £NIL) owed to the company from Nest Farmhouse Ltd, an associated company. The company has elected to not seek repayment within twelve months.
Included in other debtors is an amount of £106,300 (2023 - £260,417) owed to the company from Nest Food Group Limited, a parent company. The company has elected to not seek repayment within twelve months.
Included in other debtors is an amount of £303,609 (2023 - £244,237) owed to the company from Restaurant St Barts, an associated company. The company has elected to not seek repayment within twelve months.
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Nest Food Group Limited . Nest Food Group Limited was incorporated in England and Wales. Copies of the group accounts may be obtained from the secretary, 5 Donkey Alley, London, England, SE22 0NY . The ultimate controlling party is Nest Food Group Limited who controls 100% of the shares of Harlequin Wbr Limited .
Page 7