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 07072853 Mr A Assenza Ms jurgita zabarauskaite iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07072853 2024-12-31 07072853 2025-12-31 07072853 2025-01-01 2025-12-31 07072853 frs-core:CurrentFinancialInstruments 2025-12-31 07072853 frs-core:Non-currentFinancialInstruments 2025-12-31 07072853 frs-core:ComputerEquipment 2025-12-31 07072853 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07072853 frs-core:ComputerEquipment 2024-12-31 07072853 frs-core:FurnitureFittings 2025-12-31 07072853 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07072853 frs-core:FurnitureFittings 2024-12-31 07072853 frs-core:MotorVehicles 2025-12-31 07072853 frs-core:MotorVehicles 2025-01-01 2025-12-31 07072853 frs-core:MotorVehicles 2024-12-31 07072853 frs-core:PlantMachinery 2025-12-31 07072853 frs-core:PlantMachinery 2025-01-01 2025-12-31 07072853 frs-core:PlantMachinery 2024-12-31 07072853 frs-core:ShareCapital 2025-12-31 07072853 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07072853 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07072853 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07072853 frs-bus:SmallEntities 2025-01-01 2025-12-31 07072853 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07072853 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07072853 frs-bus:Director1 2025-01-01 2025-12-31 07072853 frs-bus:Director2 2025-01-01 2025-12-31 07072853 frs-core:CurrentFinancialInstruments 1 2025-12-31 07072853 frs-core:CurrentFinancialInstruments 2 2025-12-31 07072853 frs-countries:EnglandWales 2025-01-01 2025-12-31 07072853 2023-12-31 07072853 2024-12-31 07072853 2024-01-01 2024-12-31 07072853 frs-core:CurrentFinancialInstruments 2024-12-31 07072853 frs-core:Non-currentFinancialInstruments 2024-12-31 07072853 frs-core:ShareCapital 2024-12-31 07072853 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07072853 frs-core:CurrentFinancialInstruments 1 2024-12-31 07072853 frs-core:CurrentFinancialInstruments 2 2024-12-31
Registered number: 07072853
ITALIAN FRESH LTD
Unaudited Financial Statements
For The Year Ended 31 December 2025
Jaffer & Co
ITALIAN FRESH LTD
Contents
Contents

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

Page 1
ITALIAN FRESH LTD
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 07072853

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 45,357 |  | 43,187
|  |  | 45,357 |  | 43,187
CURRENT ASSETS
Stocks | 5 | 8,800 |  | 32,315 |
Debtors | 6 | 204,032 |  | 184,674 |
Cash at bank and in hand |  | (27,323 ) |  | (27,930 ) |
|  | 185,509 |  | 189,059 |
Creditors: Amounts Falling Due Within One Year | 7 | (186,220 ) |  | (161,879 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (711 ) |  | 27,180
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 44,646 |  | 70,367
Creditors: Amounts Falling Due After More Than One Year | 8 |  | 5,710 |  | -
NET ASSETS |  |  | 50,356 |  | 70,367
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 50,256 |  | 70,267
SHAREHOLDERS' FUNDS |  |  | 50,356 |  | 70,367

Page 1
Page 2
ITALIAN FRESH 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

Mr A Assenza Director
12/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
ITALIAN FRESH LTD
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
ITALIAN FRESH LTD is a private company, limited by shares, incorporated in England & Wales, registered number 07072853 . The registered office is 32 Woodstock Grove Shepherds Bush, London, W12 8LE.
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.
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:

Plant & Machinery | 20% reducing balance basis
Motor Vehicles | 20% reducing balance basis
Fixtures & Fittings | 20% reducing balance basis
Computer Equipment | 20% reducing balance basis

2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 3
Page 4
ITALIAN FRESH LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 7,875 | 52,783 | 10,065 | 1,497 | 72,220
Additions | 673 | - | - | 1,497 | 2,170
As at 31 December 2025 | 8,548 | 52,783 | 10,065 | 2,994 | 74,390
Depreciation
As at 1 January 2025 | 251 | 21,637 | 7,145 | - | 29,033
As at 31 December 2025 | 251 | 21,637 | 7,145 | - | 29,033
Net Book Value
As at 31 December 2025 | 8,297 | 31,146 | 2,920 | 2,994 | 45,357
As at 1 January 2025 | 7,624 | 31,146 | 2,920 | 1,497 | 43,187

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 8,800 |  | 32,315

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 37,934 |  | 39,630
Other debtors | 3,125 |  | 3,125
Pension scheme prepayments | (558 ) |  | 501
VAT | 47,409 |  | 42,861
Net wages | 1,207 |  | 873
Directors' loan accounts | 114,915 |  | 97,684
| 204,032 |  | 184,674

Page 4
Page 5
ITALIAN FRESH LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 86,675 |  | 62,450
Bank loans and overdrafts | 34,698 |  | 41,262
Corporation tax | 5,480 |  | 5,480
Other taxes and social security | 30,728 |  | 30,728
Other creditors (1) | 11,835 |  | 11,835
Other creditors (2) | 224 |  | 224
Accruals and deferred income | 9,900 |  | 9,900
Payments on account | 6,680 |  | -
| 186,220 |  | 161,879

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | (5,710 ) |  | -

9. Share Capital

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

Page 5