Acorah Software Products - Accounts Production 18.1.170 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 10430196 Mrs Clara Louise Adams-Lovatt iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10430196 2024-10-31 10430196 2025-10-31 10430196 2024-11-01 2025-10-31 10430196 frs-core:CurrentFinancialInstruments 2025-10-31 10430196 frs-core:Non-currentFinancialInstruments 2025-10-31 10430196 frs-core:FurnitureFittings 2025-10-31 10430196 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10430196 frs-core:FurnitureFittings 2024-10-31 10430196 frs-core:ShareCapital 2025-10-31 10430196 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10430196 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10430196 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10430196 frs-bus:SmallEntities 2024-11-01 2025-10-31 10430196 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10430196 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10430196 frs-bus:Director1 2024-11-01 2025-10-31 10430196 frs-countries:EnglandWales 2024-11-01 2025-10-31 10430196 2023-10-31 10430196 2024-10-31 10430196 2023-11-01 2024-10-31 10430196 frs-core:CurrentFinancialInstruments 2024-10-31 10430196 frs-core:Non-currentFinancialInstruments 2024-10-31 10430196 frs-core:ShareCapital 2024-10-31 10430196 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 10430196
Finefoodies Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10430196
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,551 4,178
Investment Properties 5 500,403 500,403
503,954 504,581
CURRENT ASSETS
Debtors 6 1,430 -
Cash at bank and in hand 181 167
1,611 167
Creditors: Amounts Falling Due Within One Year 7 (382,401 ) (375,421 )
NET CURRENT ASSETS (LIABILITIES) (380,790 ) (375,254 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,164 129,327
Creditors: Amounts Falling Due After More Than One Year 8 (118,770 ) (119,631 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (794 )
NET ASSETS 4,394 8,902
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 4,294 8,802
SHAREHOLDERS' FUNDS 4,394 8,902
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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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Clara Louise Adams-Lovatt
Director
21 May 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Finefoodies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10430196 . The registered office is 3 Shropshire Street, Audlem, Crewe, CW3 0AE.
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. Turnover includes revenue earned from rental income.
2.3. 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:
Fixtures & Fittings 15% Reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. The fair value is as per the director. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 November 2024 11,580
As at 31 October 2025 11,580
Depreciation
As at 1 November 2024 7,402
Provided during the period 627
As at 31 October 2025 8,029
Net Book Value
As at 31 October 2025 3,551
As at 1 November 2024 4,178
5. Investment Property
2025
£
Fair Value
As at 1 November 2024 and 31 October 2025 500,403
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 500,403 500,403
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 362 -
Other debtors 687 -
Corporation tax recoverable assets 381 -
1,430 -
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 675
Bank loans and overdrafts 3,420 5,979
Corporation tax - 218
Other creditors 5,000 5,000
Accruals and deferred income 1,546 1,652
Director's loan account 372,435 361,897
382,401 375,421
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 118,770 119,631
Together Commercial Finance Limited holds a fixed and floating charge over all the property or undertaking of Finefoodies Ltd.
Aggregate amounts of £96,377 (2024: £98,410) fall due after five years and are payable otherwise by instalments. 
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 106,543 108,576
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to the director in the year were £500 (2024: £500).
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