Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 09759050 Mr Qizheng Fang Ms Yufei Lu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09759050 2024-06-30 09759050 2025-06-30 09759050 2024-07-01 2025-06-30 09759050 frs-core:CurrentFinancialInstruments 2025-06-30 09759050 frs-core:Non-currentFinancialInstruments 2025-06-30 09759050 frs-core:ComputerEquipment 2025-06-30 09759050 frs-core:ComputerEquipment 2024-07-01 2025-06-30 09759050 frs-core:ComputerEquipment 2024-06-30 09759050 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 09759050 frs-core:FurnitureFittings 2024-07-01 2025-06-30 09759050 frs-core:NetGoodwill 2024-07-01 2025-06-30 09759050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 09759050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 09759050 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 09759050 frs-core:OtherResidualIntangibleAssets 2025-06-30 09759050 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 09759050 frs-core:OtherResidualIntangibleAssets 2024-06-30 09759050 frs-core:PlantMachinery 2025-06-30 09759050 frs-core:PlantMachinery 2024-07-01 2025-06-30 09759050 frs-core:PlantMachinery 2024-06-30 09759050 frs-core:SharePremium 2025-06-30 09759050 frs-core:ShareCapital 2025-06-30 09759050 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 09759050 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 09759050 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 09759050 frs-bus:SmallEntities 2024-07-01 2025-06-30 09759050 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 09759050 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 09759050 frs-bus:Director1 2024-07-01 2025-06-30 09759050 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 09759050 frs-countries:EnglandWales 2024-07-01 2025-06-30 09759050 2023-06-30 09759050 2024-06-30 09759050 2023-07-01 2024-06-30 09759050 frs-core:CurrentFinancialInstruments 2024-06-30 09759050 frs-core:Non-currentFinancialInstruments 2024-06-30 09759050 frs-core:SharePremium 2024-06-30 09759050 frs-core:ShareCapital 2024-06-30 09759050 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 09759050
Bubblewrap Food Ltd.
Financial Statements
For The Year Ended 30 June 2025
Virgate Accounts Ltd
1st Floor Olympus House
Quedgeley
Gloucester
GL2 4NF
Bubblewrap Food Ltd.
Contents
Contents

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

Page 1
Bubblewrap Food Ltd.
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09759050

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,295 |  | 7,105
Tangible Assets | 5 |  | 62,800 |  | 86,751
|  |  | 66,095 |  | 93,856
CURRENT ASSETS
Debtors | 6 | 123,665 |  | 120,728 |
Cash at bank and in hand |  | 5,104 |  | 1,633 |
|  | 128,769 |  | 122,361 |
Creditors: Amounts Falling Due Within One Year | 7 | (60,343 ) |  | (48,191 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 68,426 |  | 74,170
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 134,521 |  | 168,026
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (11,250 ) |  | (18,333 )
NET ASSETS |  |  | 123,271 |  | 149,693
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Share premium account |  |  | 199,900 |  | 199,900
Profit and Loss Account |  |  | (76,729 ) |  | (50,307 )
SHAREHOLDERS' FUNDS |  |  | 123,271 |  | 149,693

Page 1
Page 2
Bubblewrap Food Ltd.
Balance Sheet (continued)
As At 30 June 2025
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 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 Qizheng Fang Director
16/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bubblewrap Food Ltd.
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Bubblewrap Food Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09759050 . The registered office is 24 Wardour Street, London, W1D 6QJ.
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.
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 profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Trade Marks. It is amortised to profit and loss account over its estimated economic life of 30 years.
2.5. 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:

Freehold | 10 yrs straight line
Plant & Machinery | 3 or 5 yrs straight line
Fixtures & Fittings | 10 yrs straight line
Computer Equipment | 3 yrs straight line

2.6. 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: 2 (2024: NIL)
2 -
Page 3
Page 4
Bubblewrap Food Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 27,280
As at 30 June 2025 | 27,280
Amortisation
As at 1 July 2024 | 20,175
Provided during the period | 3,810
As at 30 June 2025 | 23,985
Net Book Value
As at 30 June 2025 | 3,295
As at 1 July 2024 | 7,105

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 July 2024 | 133,498 | 29,799 | 106,010 | 269,307
As at 30 June 2025 | 133,498 | 29,799 | 106,010 | 269,307
Depreciation
As at 1 July 2024 | 73,772 | 29,799 | 78,985 | 182,556
Provided during the period | 13,350 | - | 10,601 | 23,951
As at 30 June 2025 | 87,122 | 29,799 | 89,586 | 206,507
Net Book Value
As at 30 June 2025 | 46,376 | - | 16,424 | 62,800
As at 1 July 2024 | 59,726 | - | 27,025 | 86,751

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 35,781 |  | -
Amounts owed by group undertakings | - |  | 32,620
Other debtors | 87,884 |  | 88,108
| 123,665 |  | 120,728

Page 4
Page 5
Bubblewrap Food Ltd.
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | -
Bank loans and overdrafts | 10,000 |  | 10,000
Amounts owed to group undertakings | 43,774 |  | 32,026
Other creditors | 6,301 |  | 6,165
Taxation and social security | 267 |  | -
| 60,343 |  | 48,191

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 11,250 |  | 18,333

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5