Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC461652 Mr D J Macpherson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC461652 2024-10-31 SC461652 2025-10-31 SC461652 2024-11-01 2025-10-31 SC461652 frs-core:CurrentFinancialInstruments 2025-10-31 SC461652 frs-core:ComputerEquipment 2025-10-31 SC461652 frs-core:ComputerEquipment 2024-11-01 2025-10-31 SC461652 frs-core:ComputerEquipment 2024-10-31 SC461652 frs-core:FurnitureFittings 2025-10-31 SC461652 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC461652 frs-core:FurnitureFittings 2024-10-31 SC461652 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC461652 frs-core:MotorVehicles 2025-10-31 SC461652 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC461652 frs-core:MotorVehicles 2024-10-31 SC461652 frs-core:PlantMachinery 2025-10-31 SC461652 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC461652 frs-core:PlantMachinery 2024-10-31 SC461652 frs-core:ShareCapital 2025-10-31 SC461652 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC461652 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC461652 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC461652 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC461652 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC461652 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC461652 frs-bus:Director1 2024-11-01 2025-10-31 SC461652 frs-countries:Scotland 2024-11-01 2025-10-31 SC461652 2023-10-31 SC461652 2024-10-31 SC461652 2023-11-01 2024-10-31 SC461652 frs-core:CurrentFinancialInstruments 2024-10-31 SC461652 frs-core:ShareCapital 2024-10-31 SC461652 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC461652
Pierino Food Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Pierino Food Ltd
Contents
Contents

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

Page 1
Pierino Food Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC461652

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 14,565 |  | 9,764
|  |  | 14,565 |  | 9,764
CURRENT ASSETS
Stock | 5 | 8,498 |  | 3,578 |
Debtors | 6 | 9,393 |  | 9,147 |
Cash at bank and in hand |  | 28,422 |  | 12,864 |
|  | 46,313 |  | 25,589 |
Creditors: Amounts Falling Due Within One Year | 7 | (22,314 ) |  | (14,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 23,999 |  | 10,687
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 38,564 |  | 20,451
NET ASSETS |  |  | 38,564 |  | 20,451
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 38,562 |  | 20,449
SHAREHOLDERS' FUNDS |  |  | 38,564 |  | 20,451

Page 1
Page 2
Pierino Food Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 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 D J Macpherson Director
7 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pierino Food Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pierino Food Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC461652 . The registered office is 3 Dent Crescent, Troon, KA10 7NF.
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. 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.
2.3. 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. 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:

Plant & Machinery | 25% straight line
Motor Vehicles | 25% and 33% reducing balance
Fixtures & Fittings | 20% straight line
Computer Equipment | 33.33% straight line

2.5. 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.
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Page 4
Pierino Food Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
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.
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: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 22,044 | 17,250 | 2,600 | 80 | 41,974
Additions | 2,222 | 10,829 | - | - | 13,051
As at 31 October 2025 | 24,266 | 28,079 | 2,600 | 80 | 55,025
Depreciation
As at 1 November 2024 | 18,061 | 12,050 | 2,026 | 73 | 32,210
Provided during the period | 4,202 | 3,521 | 520 | 7 | 8,250
As at 31 October 2025 | 22,263 | 15,571 | 2,546 | 80 | 40,460
Net Book Value
As at 31 October 2025 | 2,003 | 12,508 | 54 | - | 14,565
As at 1 November 2024 | 3,983 | 5,200 | 574 | 7 | 9,764

5. Stock

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 8,498 |  | 3,578

Page 4
Page 5
Pierino Food Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,031 |  | 2,055
Prepayments and accrued income | 4,526 |  | 5,592
VAT | 1,836 |  | 1,500
| 9,393 |  | 9,147

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,639 |  | 1,233
Corporation tax | 8,889 |  | 6,228
Other taxes and social security | 1,047 |  | 1,743
Other creditors | 119 |  | 1,000
Accruals and deferred income | 1,550 |  | 3,056
Director's loan account | 2,070 |  | 1,642
| 22,314 |  | 14,902

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
As at 31 October 2025, the amount owed to Mr D J Macpherson was £2,070 (2024: £1,642 ).
Page 5