Acorah Software Products - Accounts Production 16.8.200 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 SC478709 Mr Gordon Smeaton Mrs Anna Smeaton Mrs Anna Smeaton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC478709 2024-05-31 SC478709 2025-05-31 SC478709 2024-06-01 2025-05-31 SC478709 frs-core:CurrentFinancialInstruments 2025-05-31 SC478709 frs-core:Non-currentFinancialInstruments 2025-05-31 SC478709 frs-core:FurnitureFittings 2025-05-31 SC478709 frs-core:FurnitureFittings 2024-06-01 2025-05-31 SC478709 frs-core:FurnitureFittings 2024-05-31 SC478709 frs-core:NetGoodwill 2025-05-31 SC478709 frs-core:NetGoodwill 2024-06-01 2025-05-31 SC478709 frs-core:NetGoodwill 2024-05-31 SC478709 frs-core:ShareCapital 2025-05-31 SC478709 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 SC478709 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC478709 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 SC478709 frs-bus:SmallEntities 2024-06-01 2025-05-31 SC478709 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 SC478709 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 SC478709 frs-bus:Director1 2024-06-01 2025-05-31 SC478709 frs-bus:Director2 2024-06-01 2025-05-31 SC478709 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 SC478709 frs-core:CurrentFinancialInstruments 1 2025-05-31 SC478709 frs-countries:Scotland 2024-06-01 2025-05-31 SC478709 2023-05-31 SC478709 2024-05-31 SC478709 2023-06-01 2024-05-31 SC478709 frs-core:CurrentFinancialInstruments 2024-05-31 SC478709 frs-core:Non-currentFinancialInstruments 2024-05-31 SC478709 frs-core:ShareCapital 2024-05-31 SC478709 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC478709 frs-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: SC478709
Luisa Foods Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
14 Newton Place
Glasgow
G3 7PY
Luisa Foods Limited
Contents
Contents

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

Page 1
Luisa Foods Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: SC478709

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 5,000 |  | 10,000
Tangible Assets | 5 |  | 6,045 |  | 8,060
|  |  | 11,045 |  | 18,060
CURRENT ASSETS
Stocks | 6 | 2,770 |  | 3,550 |
Debtors | 7 | - |  | 10 |
Cash at bank and in hand |  | 29,367 |  | 43,019 |
|  | 32,137 |  | 46,579 |
Creditors: Amounts Falling Due Within One Year | 8 | (21,304 ) |  | (21,669 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 10,833 |  | 24,910
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,878 |  | 42,970
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (834 ) |  | (10,833 )
NET ASSETS |  |  | 21,044 |  | 32,137
CAPITAL AND RESERVES
Called up share capital | 10 |  | 3 |  | 2
Profit and Loss Account |  |  | 21,041 |  | 32,135
SHAREHOLDERS' FUNDS |  |  | 21,044 |  | 32,137

Page 1
Page 2
Luisa Foods Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

Mrs Anna Smeaton Director
31st July 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Luisa Foods Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Luisa Foods Limited is a private company, limited by shares, incorporated in Scotland, registered number SC478709 . The registered office is Gallone & Co., 14 Newton Place, Glasgow, G3 7PY.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. 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:

Fixtures & Fittings | 25% Net Remaining Value

2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 50,000
As at 31 May 2025 | 50,000
Amortisation
As at 1 June 2024 | 40,000
Provided during the period | 5,000
As at 31 May 2025 | 45,000
Net Book Value
As at 31 May 2025 | 5,000
As at 1 June 2024 | 10,000

Page 3
Page 4
Luisa Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 40,483
As at 31 May 2025 | 40,483
Depreciation
As at 1 June 2024 | 32,423
Provided during the period | 2,015
As at 31 May 2025 | 34,438
Net Book Value
As at 31 May 2025 | 6,045
As at 1 June 2024 | 8,060

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 2,770 |  | 3,550

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 10

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 10,000 |  | 10,000
VAT | 9,166 |  | 9,920
Pension payable | 75 |  | 77
Amex Business Credit Card | 563 |  | -
Accruals and deferred income | 1,500 |  | 1,500
Directors' loan accounts | - |  | 172
| 21,304 |  | 21,669

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 834 |  | 10,833

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 2

Page 4