Acorah Software Products - Accounts Production 16.8.310 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 NI057537 Mr Heath Lundie Mr Brian Lundie Mr Karl Lundie Mr Anne Lundie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI057537 2024-04-30 NI057537 2025-04-30 NI057537 2024-05-01 2025-04-30 NI057537 frs-core:CurrentFinancialInstruments 2025-04-30 NI057537 frs-core:NetGoodwill 2025-04-30 NI057537 frs-core:NetGoodwill 2024-05-01 2025-04-30 NI057537 frs-core:NetGoodwill 2024-04-30 NI057537 frs-core:PlantMachinery 2025-04-30 NI057537 frs-core:PlantMachinery 2024-05-01 2025-04-30 NI057537 frs-core:PlantMachinery 2024-04-30 NI057537 frs-core:ShareCapital 2025-04-30 NI057537 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 NI057537 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 NI057537 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 NI057537 frs-bus:SmallEntities 2024-05-01 2025-04-30 NI057537 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 NI057537 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 NI057537 frs-bus:Director1 2024-05-01 2025-04-30 NI057537 frs-bus:Director2 2024-05-01 2025-04-30 NI057537 frs-bus:Director3 2024-05-01 2025-04-30 NI057537 frs-bus:Director4 2024-05-01 2025-04-30 NI057537 frs-countries:NorthernIreland 2024-05-01 2025-04-30 NI057537 2023-04-30 NI057537 2024-04-30 NI057537 2023-05-01 2024-04-30 NI057537 frs-core:CurrentFinancialInstruments 2024-04-30 NI057537 frs-core:ShareCapital 2024-04-30 NI057537 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: NI057537
Lundie Catering Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Lundie Catering Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lundie Catering Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: NI057537

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 57,245 |  | 70,095
|  |  | 57,245 |  | 70,095
CURRENT ASSETS
Stocks | 6 | 2,950 |  | 2,950 |
Cash at bank and in hand |  | 302,361 |  | 434,807 |
|  | 305,311 |  | 437,757 |
Creditors: Amounts Falling Due Within One Year | 7 | (86,407 ) |  | (65,985 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 218,904 |  | 371,772
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 276,149 |  | 441,867
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (14,185 ) |  | (17,133 )
NET ASSETS |  |  | 261,964 |  | 424,734
CAPITAL AND RESERVES
Called up share capital | 8 |  | 8 |  | 10
Profit and Loss Account |  |  | 261,956 |  | 424,724
SHAREHOLDERS' FUNDS |  |  | 261,964 |  | 424,734

Page 1
Page 2
Lundie Catering Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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.
21The financial statements were approved by the board of directors on 21 January 2026 and were signed on its behalf by:

Mr Heath Lundie Director
21/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lundie Catering Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Lundie Catering Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI057537 . The registered office is 1 Kings Crescent, Newtownabbey, Northern Ireland, BT37 0DH.
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.
The financial statements are presented in sterling and this is the functional currency of the company. The accounts are rounded to the nearest £.
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.
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 ten 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:

Plant & Machinery | 20 % Reducing Balance Method

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.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.
Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Page 3
Page 4
Lundie Catering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 24)
24 24
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 460,000
As at 30 April 2025 | 460,000
Amortisation
As at 1 May 2024 | 460,000
As at 30 April 2025 | 460,000
Net Book Value
As at 30 April 2025 | -
As at 1 May 2024 | -

Page 4
Page 5
Lundie Catering Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
5. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 May 2024 | 145,727
Additions | 2,200
Disposals | (1,520 )
As at 30 April 2025 | 146,407
Depreciation
As at 1 May 2024 | 75,632
Provided during the period | 14,077
Disposals | (547 )
As at 30 April 2025 | 89,162
Net Book Value
As at 30 April 2025 | 57,245
As at 1 May 2024 | 70,095

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,950 |  | 2,950

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,711 |  | 22,609
Other creditors | 23,763 |  | 5,317
Taxation and social security | 36,933 |  | 38,059
| 86,407 |  | 65,985

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8 |  | 10

Page 5