Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 05626880 Mr Peter Gaffney Miss Sandra Reitspiessova P J Gaffney true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05626880 2024-09-30 05626880 2025-09-30 05626880 2024-10-01 2025-09-30 05626880 frs-core:CurrentFinancialInstruments 2025-09-30 05626880 frs-core:MotorVehicles 2025-09-30 05626880 frs-core:MotorVehicles 2024-10-01 2025-09-30 05626880 frs-core:MotorVehicles 2024-09-30 05626880 frs-core:PlantMachinery 2025-09-30 05626880 frs-core:PlantMachinery 2024-10-01 2025-09-30 05626880 frs-core:PlantMachinery 2024-09-30 05626880 frs-core:ShareCapital 2025-09-30 05626880 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 05626880 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05626880 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 05626880 frs-bus:SmallEntities 2024-10-01 2025-09-30 05626880 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 05626880 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05626880 frs-bus:OrdinaryShareClass1 2024-10-01 2025-09-30 05626880 frs-bus:OrdinaryShareClass1 2025-09-30 05626880 frs-bus:OrdinaryShareClass3 2024-10-01 2025-09-30 05626880 frs-bus:OrdinaryShareClass3 2025-09-30 05626880 1 2024-10-01 2025-09-30 05626880 frs-bus:Director1 2024-10-01 2025-09-30 05626880 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 05626880 frs-countries:EnglandWales 2024-10-01 2025-09-30 05626880 2023-09-30 05626880 2024-09-30 05626880 2023-10-01 2024-09-30 05626880 frs-core:CurrentFinancialInstruments 2024-09-30 05626880 frs-core:ShareCapital 2024-09-30 05626880 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 05626880 frs-bus:OrdinaryShareClass1 2023-10-01 2024-09-30 05626880 frs-bus:OrdinaryShareClass3 2023-10-01 2024-09-30
Registered number: 05626880
Fine Choice Foods Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
S T Hannam FCCA
Association of Chartered Certified Accountants
42 King Georges Road
Bishopsworth
Bristol
BS13 8LX
Fine Choice Foods Limited
Contents
Contents

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

Page 1
Fine Choice Foods Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 05626880

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 26,394 |  | 35,192
|  |  | 26,394 |  | 35,192
CURRENT ASSETS
Debtors | 5 | 1,371,172 |  | 952,077 |
Cash at bank and in hand |  | 279,381 |  | 287,223 |
|  | 1,650,553 |  | 1,239,300 |
Creditors: Amounts Falling Due Within One Year | 6 | (726,268 ) |  | (421,860 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 924,285 |  | 817,440
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 950,679 |  | 852,632
NET ASSETS |  |  | 950,679 |  | 852,632
CAPITAL AND RESERVES
Called up share capital | 7 |  | 200 |  | 200
Profit and Loss Account |  |  | 950,479 |  | 852,432
SHAREHOLDERS' FUNDS |  |  | 950,679 |  | 852,632

For the year ending 30 September 2025 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.
On behalf of the board

Mr Peter Gaffney Director
18/02/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Fine Choice Foods Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Fine Choice Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05626880 . The registered office is Lily Lodge Loveridge Lane, Tatworth, Chard, Somerset, TA20 2SE.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 25%
Motor Vehicles | 25%

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
Corporation 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. 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:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 1 |  | 1
Sales, marketing and distribution | 1 |  | 1
| 2 |  | 2

Page 2
Page 3
Fine Choice Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 6,430 | 62,945 | 69,375
As at 30 September 2025 | 6,430 | 62,945 | 69,375
Depreciation
As at 1 October 2024 | 6,112 | 28,071 | 34,183
Provided during the period | 79 | 8,719 | 8,798
As at 30 September 2025 | 6,191 | 36,790 | 42,981
Net Book Value
As at 30 September 2025 | 239 | 26,155 | 26,394
As at 1 October 2024 | 318 | 34,874 | 35,192

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,071,172 |  | 650,681
Other debtors | 300,000 |  | 300,000
VAT | - |  | 1,396
| 1,371,172 |  | 952,077

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 679,804 |  | 373,572
Corporation tax | 34,863 |  | 32,680
Other taxes and social security | 409 |  | 2,881
VAT | 774 |  | -
Net wages | 7,500 |  | 6,000
Other creditors | - |  | 144
Accruals and deferred income | 710 |  | 650
Director's loan account | 2,208 |  | 5,933
| 726,268 |  | 421,860

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100
100 Ordinary B shares of £ 1.000 each | 100 |  | 100
| 200 |  | 200

Page 3
Page 4
Fine Choice Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 4,000 |  | 70,000

9. Ultimate Controlling Party
The company's ultimate controlling party is P J Gaffney by virtue of his ownership of 100% of the issued ordinary share capital in the company.
Page 4