Acorah Software Products - Accounts Production 19.1.200 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07506427 Mr Simeon Zack Mr Ramy Zack Mr Rev J Hall Mr Peter Hill Mr RT Hon N H Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07506427 2024-12-31 07506427 2025-12-31 07506427 2025-01-01 2025-12-31 07506427 frs-core:CurrentFinancialInstruments 2025-12-31 07506427 frs-core:ShareCapital 2025-12-31 07506427 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07506427 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07506427 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07506427 frs-bus:SmallEntities 2025-01-01 2025-12-31 07506427 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07506427 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07506427 frs-bus:Director1 2025-01-01 2025-12-31 07506427 frs-bus:Director2 2025-01-01 2025-12-31 07506427 frs-bus:Director3 2025-01-01 2025-12-31 07506427 frs-bus:Director4 2025-01-01 2025-12-31 07506427 frs-bus:Director5 2025-01-01 2025-12-31 07506427 frs-countries:EnglandWales 2025-01-01 2025-12-31 07506427 2023-12-31 07506427 2024-12-31 07506427 2024-01-01 2024-12-31 07506427 frs-core:CurrentFinancialInstruments 2024-12-31 07506427 frs-core:ShareCapital 2024-12-31 07506427 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07506427
The Biscuit Factory Foundation
Unaudited Financial Statements
For The Year Ended 31 December 2025
A & P Service
The Biscuit Factory Foundation
Contents
Contents

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

Page 1
The Biscuit Factory Foundation
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07506427

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 2,699 |  | 42,297 |
Cash at bank and in hand |  | 106,377 |  | 77,586 |
|  | 109,076 |  | 119,883 |
Creditors: Amounts Falling Due Within One Year | 5 | (17,856 ) |  | (18,564 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 91,220 |  | 101,319
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 91,220 |  | 101,319
NET ASSETS |  |  | 91,220 |  | 101,319
CAPITAL AND RESERVES
Called up share capital | 6 |  | 5 |  | 5
Profit and Loss Account |  |  | 91,215 |  | 101,314
SHAREHOLDERS' FUNDS |  |  | 91,220 |  | 101,319

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 Ramy Zack Director
19/03/2026

The notes on page 2 form part of these financial statements.
Page 1
Page 2
The Biscuit Factory Foundation
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Biscuit Factory Foundation is a private company, limited by shares, incorporated in England & Wales, registered number 07506427 . The registered office is 5 Segedunum Business Centre, Station Road, Wallsend, Tyne And Wear, NE28 6HQ.
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.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 2,699 |  | 2,297
Other debtors | - |  | 40,000
| 2,699 |  | 42,297

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 974 |  | 834
Accruals and deferred income | 16,882 |  | 17,730
| 17,856 |  | 18,564

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 5 |  | 5

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