Acorah Software Products - Accounts Production 16.8.310 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 14636102 Mr Jack Davis Mr Kemuel Davis Mr Oneal Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14636102 2024-07-31 14636102 2025-07-31 14636102 2024-08-01 2025-07-31 14636102 frs-core:CurrentFinancialInstruments 2025-07-31 14636102 frs-core:BetweenOneFiveYears 2025-07-31 14636102 frs-core:ComputerEquipment 2025-07-31 14636102 frs-core:ComputerEquipment 2024-08-01 2025-07-31 14636102 frs-core:ComputerEquipment 2024-07-31 14636102 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-01 2025-07-31 14636102 frs-core:FurnitureFittings 2025-07-31 14636102 frs-core:FurnitureFittings 2024-08-01 2025-07-31 14636102 frs-core:FurnitureFittings 2024-07-31 14636102 frs-core:NetGoodwill 2025-07-31 14636102 frs-core:NetGoodwill 2024-08-01 2025-07-31 14636102 frs-core:NetGoodwill 2024-07-31 14636102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-31 14636102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-01 2025-07-31 14636102 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 14636102 frs-core:MoreThanFiveYears 2025-07-31 14636102 frs-core:OtherResidualIntangibleAssets 2025-07-31 14636102 frs-core:OtherResidualIntangibleAssets 2024-08-01 2025-07-31 14636102 frs-core:OtherResidualIntangibleAssets 2024-07-31 14636102 frs-core:PlantMachinery 2025-07-31 14636102 frs-core:PlantMachinery 2024-08-01 2025-07-31 14636102 frs-core:PlantMachinery 2024-07-31 14636102 frs-core:WithinOneYear 2025-07-31 14636102 frs-core:ShareCapital 2025-07-31 14636102 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 14636102 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 14636102 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 14636102 frs-bus:SmallEntities 2024-08-01 2025-07-31 14636102 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 14636102 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 14636102 frs-bus:Director1 2024-08-01 2025-07-31 14636102 frs-bus:Director2 2024-08-01 2025-07-31 14636102 frs-bus:Director3 2024-08-01 2025-07-31 14636102 frs-countries:EnglandWales 2024-08-01 2025-07-31 14636102 2023-07-31 14636102 2024-07-31 14636102 2023-08-01 2024-07-31 14636102 frs-core:CurrentFinancialInstruments 2024-07-31 14636102 frs-core:BetweenOneFiveYears 2024-07-31 14636102 frs-core:MoreThanFiveYears 2024-07-31 14636102 frs-core:WithinOneYear 2024-07-31 14636102 frs-core:ShareCapital 2024-07-31 14636102 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31
Registered number: 14636102
Aldridge Food Co (Dk) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
One Six O Limited t/a Wychbury Lee
Aldridge Food Co (Dk) Limited
Contents
Contents

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

Page 1
Aldridge Food Co (Dk) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 14636102

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 73,488 |  | 82,818
Tangible Assets | 5 |  | 123,216 |  | 139,244
|  |  | 196,704 |  | 222,062
CURRENT ASSETS
Stocks |  | 4,888 |  | 4,679 |
Debtors | 6 | 18,113 |  | 11,406 |
Cash at bank and in hand |  | 20,537 |  | 37,999 |
|  | 43,538 |  | 54,084 |
Creditors: Amounts Falling Due Within One Year | 7 | (134,431 ) |  | (223,571 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (90,893 ) |  | (169,487 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 105,811 |  | 52,575
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (17,868 ) |  | (17,140 )
NET ASSETS |  |  | 87,943 |  | 35,435
CAPITAL AND RESERVES
Called up share capital | 8 |  | 99 |  | 1
Profit and Loss Account |  |  | 87,844 |  | 35,434
SHAREHOLDERS' FUNDS |  |  | 87,943 |  | 35,435

Page 1
Page 2
Aldridge Food Co (Dk) Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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

Mr Jack Davis Director
05/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Aldridge Food Co (Dk) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Aldridge Food Co (Dk) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14636102 . The registered office is 17 High Street, Aldridge, Walsall, WS9 8LX.
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 amount paid in connection with the acquisition of the business in 2023. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets, being the franchise fee paid on acquisition of the business, is amortised to the profit and loss account over its estimated economic life of ten 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:

Leasehold Improvements | 10% on reducing balance
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 10% on reducing balance
Computer Equipment | 33% on cost

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
Page 3
Page 4
Aldridge Food Co (Dk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2024: 13)
17 13
4. Intangible Assets

| Goodwill | Franchise fee | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 78,301 | 15,000 | 93,301
As at 31 July 2025 | 78,301 | 15,000 | 93,301
Amortisation
As at 1 August 2024 | 8,483 | 2,000 | 10,483
Provided during the period | 7,830 | 1,500 | 9,330
As at 31 July 2025 | 16,313 | 3,500 | 19,813
Net Book Value
As at 31 July 2025 | 61,988 | 11,500 | 73,488
As at 1 August 2024 | 69,818 | 13,000 | 82,818

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold Improvements | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 August 2024 | 122,086 | 29,633 | 5,366 | 1,500 | 158,585
Additions | - | 757 | - | - | 757
As at 31 July 2025 | 122,086 | 30,390 | 5,366 | 1,500 | 159,342
Depreciation
As at 1 August 2024 | 10,958 | 7,199 | 524 | 660 | 19,341
Provided during the period | 10,710 | 5,113 | 466 | 496 | 16,785
As at 31 July 2025 | 21,668 | 12,312 | 990 | 1,156 | 36,126
Net Book Value
As at 31 July 2025 | 100,418 | 18,078 | 4,376 | 344 | 123,216
As at 1 August 2024 | 111,128 | 22,434 | 4,842 | 840 | 139,244

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,820 |  | -
Other debtors | 16,293 |  | 11,406
| 18,113 |  | 11,406

Page 4
Page 5
Aldridge Food Co (Dk) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 13,342 |  | 8,114
Amounts owed to participating interests | 37,731 |  | 37,731
Other creditors | 44,231 |  | 156,918
Taxation and social security | 39,127 |  | 20,808
| 134,431 |  | 223,571

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 99 |  | 1

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 25,000 |  | 25,000
Later than one year and not later than five years | 100,000 |  | 100,000
Later than five years | 75,000 |  | 25,000
| 200,000 |  | 150,000

10.
At the balance sheet date the company owed the following amounts to the directors in respect of interest-free loans:

| 2025 |  | 2024
| £ |  | £
Mr J Davis | - |  | 33,522
Mr K Davis | 7,336 |  | 58,869
Mr O Davis | 7,436 |  | 57,734
| 14,772 |  | 150,125

The loans are interest free and repayable on demand.
Page 5