Acorah Software Products - Accounts Production 19.2.450 false true false 3 January 2025 28 February 2026 28 February 2026 16161750 Mr Pelpola Alwis Mrs Alicia Alwis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16161750 2025-01-02 16161750 2026-02-28 16161750 2025-01-03 2026-02-28 16161750 frs-core:CurrentFinancialInstruments 2026-02-28 16161750 frs-core:NetGoodwill 2026-02-28 16161750 frs-core:NetGoodwill 2025-01-03 2026-02-28 16161750 frs-core:NetGoodwill 2025-01-02 16161750 frs-core:MotorVehicles 2026-02-28 16161750 frs-core:MotorVehicles 2025-01-03 2026-02-28 16161750 frs-core:MotorVehicles 2025-01-02 16161750 frs-core:PlantMachinery 2026-02-28 16161750 frs-core:PlantMachinery 2025-01-03 2026-02-28 16161750 frs-core:PlantMachinery 2025-01-02 16161750 frs-core:SharePremium 2026-02-28 16161750 frs-core:ShareCapital 2026-02-28 16161750 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 16161750 frs-bus:PrivateLimitedCompanyLtd 2025-01-03 2026-02-28 16161750 frs-bus:FilletedAccounts 2025-01-03 2026-02-28 16161750 frs-bus:SmallEntities 2025-01-03 2026-02-28 16161750 frs-bus:AuditExempt-NoAccountantsReport 2025-01-03 2026-02-28 16161750 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-03 2026-02-28 16161750 frs-bus:OrdinaryShareClass1 2025-01-03 2026-02-28 16161750 frs-bus:OrdinaryShareClass1 2026-02-28 16161750 frs-bus:Director1 2025-01-03 2026-02-28 16161750 frs-bus:Director2 2025-01-03 2026-02-28 16161750 frs-countries:EnglandWales 2025-01-03 2026-02-28
Registered number: 16161750
A & I Oriental Foods Limited
Unaudited Financial Statements
For the Period 3 January 2025 to 28 February 2026
Desaur & Co (HK) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16161750
28 February 2026
Notes £ £
FIXED ASSETS
Intangible Assets 4 190,000
Tangible Assets 5 11,250
201,250
CURRENT ASSETS
Stocks 6 60,000
Debtors 7 18,147
Cash at bank and in hand 94,127
172,274
Creditors: Amounts Falling Due Within One Year 8 (97,480 )
NET CURRENT ASSETS (LIABILITIES) 74,794
TOTAL ASSETS LESS CURRENT LIABILITIES 276,044
NET ASSETS 276,044
CAPITAL AND RESERVES
Called up share capital 10 2
Share premium account 265,227
Profit and Loss Account 10,815
SHAREHOLDERS' FUNDS 276,044
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For the period ending 28 February 2026 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 Pelpola Alwis
Director
Mrs Alicia Alwis
Director
21/05/2026
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
A & I Oriental Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16161750 . The registered office is 5 Market Street, Bracknell, RG12 1JG.
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 original cost, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. 
Sale of goods
Turnover from the sale of goods is recognised at the point goods are sold to customers.
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 the profit and loss account over its estimated economic life of 20 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% reducing balance
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.
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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.
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 period, 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 period was: 5
5
4. Intangible Assets
Goodwill
£
Cost
As at 3 January 2025 -
Additions 200,000
As at 28 February 2026 200,000
Amortisation
As at 3 January 2025 -
Provided during the period 10,000
As at 28 February 2026 10,000
Net Book Value
As at 28 February 2026 190,000
As at 3 January 2025 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 3 January 2025 - - -
Additions 10,000 5,000 15,000
As at 28 February 2026 10,000 5,000 15,000
Depreciation
As at 3 January 2025 - - -
Provided during the period 2,500 1,250 3,750
As at 28 February 2026 2,500 1,250 3,750
Net Book Value
As at 28 February 2026 7,500 3,750 11,250
As at 3 January 2025 - - -
6. Stocks
28 February 2026
£
Finished goods 60,000
7. Debtors
28 February 2026
£
Due within one year
Trade debtors 3,352
Other debtors 14,795
18,147
8. Creditors: Amounts Falling Due Within One Year
28 February 2026
£
Trade creditors 21,505
Other creditors 43,113
Taxation and social security 32,862
97,480
10. Share Capital
28 February 2026
Allotted, called up and fully paid £
1 Ordinary Shares of £ 2.00 each 2
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