Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 11242078 Miss Y Du Mr O Hart iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11242078 2024-12-31 11242078 2025-12-31 11242078 2025-01-01 2025-12-31 11242078 frs-core:CurrentFinancialInstruments 2025-12-31 11242078 frs-core:Non-currentFinancialInstruments 2025-12-31 11242078 frs-core:ComputerEquipment 2025-12-31 11242078 frs-core:ComputerEquipment 2025-01-01 2025-12-31 11242078 frs-core:ComputerEquipment 2024-12-31 11242078 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 11242078 frs-core:OtherResidualIntangibleAssets 2025-12-31 11242078 frs-core:OtherResidualIntangibleAssets 2025-01-01 2025-12-31 11242078 frs-core:OtherResidualIntangibleAssets 2024-12-31 11242078 frs-core:PlantMachinery 2025-12-31 11242078 frs-core:PlantMachinery 2025-01-01 2025-12-31 11242078 frs-core:PlantMachinery 2024-12-31 11242078 frs-core:ShareCapital 2025-12-31 11242078 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 11242078 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11242078 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 11242078 frs-bus:SmallEntities 2025-01-01 2025-12-31 11242078 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11242078 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11242078 frs-bus:Director1 2025-01-01 2025-12-31 11242078 frs-bus:Director1 2024-12-31 11242078 frs-bus:Director1 2025-12-31 11242078 frs-bus:Director2 2025-01-01 2025-12-31 11242078 frs-countries:EnglandWales 2025-01-01 2025-12-31 11242078 2023-12-31 11242078 2024-12-31 11242078 2024-01-01 2024-12-31 11242078 frs-core:CurrentFinancialInstruments 2024-12-31 11242078 frs-core:Non-currentFinancialInstruments 2024-12-31 11242078 frs-core:ShareCapital 2024-12-31 11242078 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 11242078
The Basic Ingredients Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Basic Ingredients Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
The Basic Ingredients Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 11242078

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 26,092 |  | 23,183
Tangible Assets | 5 |  | 24,540 |  | 21,568
|  |  | 50,632 |  | 44,751
CURRENT ASSETS
Stocks | 6 | 604,277 |  | 452,735 |
Debtors | 7 | 2,032,362 |  | 1,662,088 |
Cash at bank and in hand |  | 99,794 |  | 191,682 |
|  | 2,736,433 |  | 2,306,505 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,495,592 ) |  | (1,415,015 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 240,841 |  | 891,490
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 291,473 |  | 936,241
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (650,372 )
NET ASSETS |  |  | 291,473 |  | 285,869
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 291,373 |  | 285,769
SHAREHOLDERS' FUNDS |  |  | 291,473 |  | 285,869

Page 1
Page 2
The Basic Ingredients 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

Miss Y Du Director
13/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Basic Ingredients Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
The Basic Ingredients Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11242078 . The registered office is 4 New Concordia Wharf, Mill Street, London, SE1 2BB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consist of licences. They are amortised to profit and loss account over their 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 | 33% straight line
Computer Equipment | 20% 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.
2.6. 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.
2.7. 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.
...CONTINUED
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Page 4
The Basic Ingredients Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. 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.
2.8. 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: 10 (2024: 8)
10 8
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 27,851
Additions | 5,552
As at 31 December 2025 | 33,403
Amortisation
As at 1 January 2025 | 4,668
Provided during the period | 2,643
As at 31 December 2025 | 7,311
Net Book Value
As at 31 December 2025 | 26,092
As at 1 January 2025 | 23,183

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | 4,135 | 44,825 | 48,960
Additions | 6,809 | 3,767 | 10,576
As at 31 December 2025 | 10,944 | 48,592 | 59,536
Depreciation
As at 1 January 2025 | 1,263 | 26,129 | 27,392
Provided during the period | 1,379 | 6,225 | 7,604
As at 31 December 2025 | 2,642 | 32,354 | 34,996

...CONTINUED
Page 4
Page 5
The Basic Ingredients Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025 | 8,302 | 16,238 | 24,540
As at 1 January 2025 | 2,872 | 18,696 | 21,568

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 604,277 |  | 452,735

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,085,532 |  | 809,617
Prepayments and accrued income | 29,026 |  | 24,302
Other debtors | 905,872 |  | 809,783
VAT | - |  | 10,234
Other taxes and social security | 11,932 |  | -
Directors' loan accounts | - |  | 8,152
| 2,032,362 |  | 1,662,088

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,269,061 |  | 1,240,800
Corporation tax | 17,254 |  | 703
Other taxes and social security | - |  | 23,049
VAT | 68,008 |  | -
Other creditors | 66,730 |  | 72,733
Accruals and deferred income | 73,745 |  | 77,730
Directors' loan accounts | 794 |  | -
| 2,495,592 |  | 1,415,015

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 650,372

10. Share Capital

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

Page 5
Page 6
The Basic Ingredients Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £NIL (2024: £8k)

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Yijing Du | 8,152 | - | 8,152 | - | -

The above loan is unsecured, interest free and repayable on demand.
Page 6