Acorah Software Products - Accounts Production 18.1.200 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07985252 Mr A Thain Mrs D Thain Mr and Mrs Thain true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07985252 2024-12-31 07985252 2025-12-31 07985252 2025-01-01 2025-12-31 07985252 frs-core:CurrentFinancialInstruments 2025-12-31 07985252 frs-core:Non-currentFinancialInstruments 2025-12-31 07985252 frs-core:BetweenOneFiveYears 2025-12-31 07985252 frs-core:ComputerEquipment 2025-12-31 07985252 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07985252 frs-core:ComputerEquipment 2024-12-31 07985252 frs-core:FurnitureFittings 2025-12-31 07985252 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07985252 frs-core:FurnitureFittings 2024-12-31 07985252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 07985252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07985252 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 07985252 frs-core:MotorVehicles 2025-12-31 07985252 frs-core:MotorVehicles 2025-01-01 2025-12-31 07985252 frs-core:MotorVehicles 2024-12-31 07985252 frs-core:OtherResidualIntangibleAssets 2025-12-31 07985252 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 07985252 frs-core:OtherResidualIntangibleAssets 2024-12-31 07985252 frs-core:PlantMachinery 2025-12-31 07985252 frs-core:PlantMachinery 2025-01-01 2025-12-31 07985252 frs-core:PlantMachinery 2024-12-31 07985252 frs-core:WithinOneYear 2025-12-31 07985252 frs-core:SharePremium 2025-12-31 07985252 frs-core:ShareCapital 2025-12-31 07985252 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07985252 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07985252 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07985252 frs-bus:SmallEntities 2025-01-01 2025-12-31 07985252 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07985252 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07985252 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07985252 frs-bus:OrdinaryShareClass1 2025-12-31 07985252 1 2025-01-01 2025-12-31 07985252 frs-core:DeferredTaxation 2025-01-01 2025-12-31 07985252 frs-core:DeferredTaxation 2024-12-31 07985252 frs-core:DeferredTaxation 2025-12-31 07985252 frs-bus:Director1 2025-01-01 2025-12-31 07985252 frs-bus:Director2 2025-01-01 2025-12-31 07985252 frs-countries:EnglandWales 2025-01-01 2025-12-31 07985252 2023-12-31 07985252 2024-12-31 07985252 2024-01-01 2024-12-31 07985252 frs-core:CurrentFinancialInstruments 2024-12-31 07985252 frs-core:Non-currentFinancialInstruments 2024-12-31 07985252 frs-core:BetweenOneFiveYears 2024-12-31 07985252 frs-core:WithinOneYear 2024-12-31 07985252 frs-core:SharePremium 2024-12-31 07985252 frs-core:ShareCapital 2024-12-31 07985252 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07985252 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 07985252
Family Foods & Healthcare Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Richards Associates Limited
North Lodge Hawkesyard
Armitage Lane
Rugeley
Staffordshire
WS15 1PS
Family Foods & Healthcare Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
Family Foods & Healthcare Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07985252

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,980 |  | 4,390
Tangible Assets | 5 |  | 100,193 |  | 110,152
|  |  | 105,173 |  | 114,542
CURRENT ASSETS
Stocks | 6 | 9,875 |  | 5,756 |
Debtors | 7 | 136,661 |  | 219,615 |
Cash at bank and in hand |  | 231,194 |  | 122,093 |
|  | 377,730 |  | 347,464 |
Creditors: Amounts Falling Due Within One Year | 8 | (156,826 ) |  | (162,750 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 220,904 |  | 184,714
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 326,077 |  | 299,256
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (21,535 ) |  | (20,487 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (25,048 ) |  | (28,635 )
NET ASSETS |  |  | 279,494 |  | 250,134
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Share premium account |  |  | 30,437 |  | 30,437
Profit and Loss Account |  |  | 248,957 |  | 219,597
SHAREHOLDERS' FUNDS |  |  | 279,494 |  | 250,134

Page 1
Page 2
Family Foods & Healthcare Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 A Thain Director
16 April 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Family Foods & Healthcare Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Family Foods & Healthcare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07985252 . The registered office is North Lodge Hawkesyard, Armitage Lane, Rugeley, WS15 1PS.
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. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements
2.3. 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. 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.
2.4. 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:

Freehold | 20% on cost
Plant & Machinery | 20% on cost
Motor Vehicles | 20% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 33% on cost

Page 3
Page 4
Family Foods & Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
2.7. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
2.8. 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.
2.9. 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.
...CONTINUED
Page 4
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Family Foods & Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Taxation - continued
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.
2.10. 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: 4 (2024: 3)
4 3
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 4,390
Additions | 590
As at 31 December 2025 | 4,980
Net Book Value
As at 31 December 2025 | 4,980
As at 1 January 2025 | 4,390

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 36,708 | 2,827 | 82,937 | 19,975
Additions | - | 532 | 45,895 | -
Disposals | - | - | (45,387 ) | -
As at 31 December 2025 | 36,708 | 3,359 | 83,445 | 19,975
Depreciation
As at 1 January 2025 | 22,108 | 735 | 14,414 | 9,600

...CONTINUED
Page 5
Page 6
Family Foods & Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Provided during the period | 7,341 | 605 | 16,613 | 3,740
Disposals | - | - | (21,222 ) | -
As at 31 December 2025 | 29,449 | 1,340 | 9,805 | 13,340
Net Book Value
As at 31 December 2025 | 7,259 | 2,019 | 73,640 | 6,635
As at 1 January 2025 | 14,600 | 2,092 | 68,523 | 10,375

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 35,503 | 177,950
Additions | 3,800 | 50,227
Disposals | (12,161 ) | (57,548 )
As at 31 December 2025 | 27,142 | 170,629
Depreciation
As at 1 January 2025 | 20,941 | 67,798
Provided during the period | 7,722 | 36,021
Disposals | (12,161 ) | (33,383 )
As at 31 December 2025 | 16,502 | 70,436
Net Book Value
As at 31 December 2025 | 10,640 | 100,193
As at 1 January 2025 | 14,562 | 110,152

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,875 |  | 5,756

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 110,669 |  | 193,051
Other debtors | 25,992 |  | 26,564
| 136,661 |  | 219,615

Page 6
Page 7
Family Foods & Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 11,231 |  | 6,763
Trade creditors | 105,160 |  | 121,323
Other creditors | 3,528 |  | 1,267
Taxation and social security | 36,907 |  | 33,397
| 156,826 |  | 162,750

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 21,535 |  | 20,487

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 11,231 |  | 6,763
Later than one year and not later than five years | 21,535 |  | 20,487
| 32,766 |  | 27,250
| 32,766 |  | 27,250

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 28,635 | 28,635
Utilised | (3,587 ) | (3,587)
Balance at 31 December 2025 | 25,048 | 25,048

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 7
Page 8
Family Foods & Healthcare Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Related Party Transactions
AGP Innovation Limited
A company in which Mr Thain is also a director.
At the balance sheet date there was an outstanding loan due to AGP Innovation Limited of £10,880 (2024: £8,630).
This loan is interest free and repayable upon demand.
Cost Saving Solutions Europe Limited
A company in which Mr Thain is also a director.
At the balance sheet date there was an outstanding loan due to Cost Saving Solutions Europe Limited of £925 (2024: £925).
This loan is interest free and repayable upon demand.
During the year sales were raised to this company totalling £98,923 (2024: £15,135).
14. Ultimate Controlling Party
The company's ultimate controlling party are Mr and Mrs Thain by virtue of their ownership of 100% of the issued share capital in the company.
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