Acorah Software Products - Accounts Production 19.3.550 false true false 1 April 2025 31 March 2026 31 March 2026 SC795406 Mr J Briggs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC795406 2025-03-31 SC795406 2026-03-31 SC795406 2025-04-01 2026-03-31 SC795406 frs-core:CurrentFinancialInstruments 2026-03-31 SC795406 frs-core:Non-currentFinancialInstruments 2026-03-31 SC795406 frs-core:ComputerEquipment 2026-03-31 SC795406 frs-core:ComputerEquipment 2025-04-01 2026-03-31 SC795406 frs-core:ComputerEquipment 2025-03-31 SC795406 frs-core:FurnitureFittings 2026-03-31 SC795406 frs-core:FurnitureFittings 2025-04-01 2026-03-31 SC795406 frs-core:FurnitureFittings 2025-03-31 SC795406 frs-core:MotorVehicles 2026-03-31 SC795406 frs-core:MotorVehicles 2025-04-01 2026-03-31 SC795406 frs-core:MotorVehicles 2025-03-31 SC795406 frs-core:PlantMachinery 2026-03-31 SC795406 frs-core:PlantMachinery 2025-04-01 2026-03-31 SC795406 frs-core:PlantMachinery 2025-03-31 SC795406 frs-core:ShareCapital 2026-03-31 SC795406 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 SC795406 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC795406 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 SC795406 frs-bus:SmallEntities 2025-04-01 2026-03-31 SC795406 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC795406 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC795406 frs-bus:Director1 2025-04-01 2026-03-31 SC795406 frs-countries:Scotland 2025-04-01 2026-03-31
Registered number: SC795406
African Food Hub Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
African Food Hub Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountant's Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—6

Page 1
African Food Hub Limited
Company Information
For The Year Ended 31 March 2026
Company Information

Director | Mr J Briggs
Company Number | SC795406
Registered Office | 119 George Street
| Aberdeen
| AB25 1HU
Accountants | Airton Broomhill Consulting
| ACCA
| 22 Dempster Street
| Grandhome, Bridge of Don
| Aberdeen
| AB22 9AY

Page 1
Page 2
African Food Hub Limited
Accountant's Report
For The Year Ended 31 March 2026
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ola Soyombo
12/05/2026

Airton Broomhill Consulting
ACCA
22 Dempster Street
Grandhome, Bridge of Don
Aberdeen
AB22 9AY
Page 2
Page 3
African Food Hub Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: SC795406

| 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 61,111
|  |  | 61,111
CURRENT ASSETS
Stocks | 5 | 35,929 |
Debtors | 6 | 9,267 |
Cash at bank and in hand |  | 5,515 |
|  | 50,711 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,104 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,393 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 59,718
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (55,577 )
NET ASSETS |  |  | 4,141
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2
Profit and Loss Account |  |  | 4,139
SHAREHOLDERS' FUNDS |  |  | 4,141

Page 3
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African Food Hub Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 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 J Briggs Director
12/05/2026

The notes on pages 5 to 6 form part of these financial statements.
Page 4
Page 5
African Food Hub Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
African Food Hub Limited is a private company, limited by shares, incorporated in Scotland, registered number SC795406 . The registered office is 119 George Street, Aberdeen, AB25 1HU.
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 | 25%
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

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: 7
7
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 18,173 | 41,037 | 1,662 | 1,137 | 62,009
Additions | 27,000 | - | - | - | 27,000
As at 31 March 2026 | 45,173 | 41,037 | 1,662 | 1,137 | 89,009

...CONTINUED
Page 5
Page 6
African Food Hub Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025 | 4,543 | 11,285 | 416 | 284 | 16,528
Provided during the period | 3,407 | 7,438 | 312 | 213 | 11,370
As at 31 March 2026 | 7,950 | 18,723 | 728 | 497 | 27,898
Net Book Value
As at 31 March 2026 | 37,223 | 22,314 | 934 | 640 | 61,111
As at 1 April 2025 | 13,630 | 29,752 | 1,246 | 853 | 45,481

5. Stocks

| 2026
--- | ---
| £
Finished goods | 35,929

6. Debtors

| 2026
--- | ---
| £
Due within one year
Other debtors | 3,713
VAT | 5,554
| 9,267

7. Creditors: Amounts Falling Due Within One Year

| 2026
--- | ---
| £
Trade creditors | 10,661
Bank loans and overdrafts | 41,443
| 52,104

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

| 2026
--- | ---
| £
Bank loans | 55,577

9. Share Capital

| 2026
--- | ---
| £
Allotted, Called up and fully paid | 2

Page 6