Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC697097 Mr Graeme Duncan Mr David Winton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC697097 2024-10-31 SC697097 2025-10-31 SC697097 2024-11-01 2025-10-31 SC697097 frs-core:CurrentFinancialInstruments 2025-10-31 SC697097 frs-core:Non-currentFinancialInstruments 2025-10-31 SC697097 frs-core:FurnitureFittings 2025-10-31 SC697097 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC697097 frs-core:FurnitureFittings 2024-10-31 SC697097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 SC697097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 SC697097 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 SC697097 frs-core:MotorVehicles 2025-10-31 SC697097 frs-core:MotorVehicles 2024-11-01 2025-10-31 SC697097 frs-core:MotorVehicles 2024-10-31 SC697097 frs-core:PlantMachinery 2025-10-31 SC697097 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC697097 frs-core:PlantMachinery 2024-10-31 SC697097 frs-core:WithinOneYear 2025-10-31 SC697097 frs-core:ShareCapital 2025-10-31 SC697097 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC697097 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC697097 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC697097 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC697097 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC697097 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC697097 frs-bus:Director1 2024-11-01 2025-10-31 SC697097 frs-bus:Director2 2024-11-01 2025-10-31 SC697097 frs-countries:Scotland 2024-11-01 2025-10-31 SC697097 2023-10-31 SC697097 2024-10-31 SC697097 2023-11-01 2024-10-31 SC697097 frs-core:CurrentFinancialInstruments 2024-10-31 SC697097 frs-core:Non-currentFinancialInstruments 2024-10-31 SC697097 frs-core:WithinOneYear 2024-10-31 SC697097 frs-core:ShareCapital 2024-10-31 SC697097 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC697097
Wdf Fine Foods Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Wdf Fine Foods Limited
Contents
Contents

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

Page 1
Wdf Fine Foods Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC697097

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 66,500 |  | 55,413
|  |  | 66,500 |  | 55,413
CURRENT ASSETS
Stocks | 5 | 4,000 |  | 4,000 |
Debtors | 6 | 10,270 |  | 11,088 |
Cash at bank and in hand |  | 18,684 |  | 3,829 |
|  | 32,954 |  | 18,917 |
Creditors: Amounts Falling Due Within One Year | 7 | (55,555 ) |  | (25,938 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (22,601 ) |  | (7,021 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,899 |  | 48,392
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (43,477 ) |  | (47,777 )
NET ASSETS |  |  | 422 |  | 615
CAPITAL AND RESERVES
Called up share capital | 10 |  | 120 |  | 120
Profit and Loss Account |  |  | 302 |  | 495
SHAREHOLDERS' FUNDS |  |  | 422 |  | 615

Page 1
Page 2
Wdf Fine Foods Limited
Balance Sheet (continued)
As At 31 October 2025
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 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 Graeme Duncan Director
24/07/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Wdf Fine Foods Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Wdf Fine Foods Limited is a private company, limited by shares, incorporated in Scotland, registered number SC697097 . The registered office is Berrybrae Cottage Tillyrie, Milnathort, Kinross, KY13 0RW.
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:

Freehold | NIL
Plant & Machinery | 12% reducing balance
Motor Vehicles | 15% reducing balance
Fixtures & Fittings | 15% reducing balance

2.4. 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.
2.5. 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.
Page 3
Page 4
Wdf Fine Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 taxise 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: 4 (2024: 5)
4 5
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | - | 37,095 | 13,750 | 30,626 | 81,471
Additions | 10,399 | 7,896 | - | - | 18,295
As at 31 October 2025 | 10,399 | 44,991 | 13,750 | 30,626 | 99,766
Depreciation
As at 1 November 2024 | - | 10,009 | 4,955 | 11,094 | 26,058
Provided during the period | - | 3,262 | 1,225 | 2,721 | 7,208
As at 31 October 2025 | - | 13,271 | 6,180 | 13,815 | 33,266
Net Book Value
As at 31 October 2025 | 10,399 | 31,720 | 7,570 | 16,811 | 66,500
As at 1 November 2024 | - | 27,086 | 8,795 | 19,532 | 55,413

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,000 |  | 4,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,970 |  | 1,548
VAT | 6,124 |  | 2,956
Other taxes and social security | 1,176 |  | 4,545
Directors' loan accounts | - |  | 2,039
| 10,270 |  | 11,088

Page 4
Page 5
Wdf Fine Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 432 |  | 2,580
Trade creditors | 6,910 |  | 8,965
Corporation tax | 2,631 |  | 5,975
Other creditors | 219 |  | -
Accruals and deferred income | 1,450 |  | 1,450
Directors' loan accounts | 43,913 |  | 6,968
| 55,555 |  | 25,938

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 24,430 |  | 17,730
Directors' loan account | 19,047 |  | 30,047
| 43,477 |  | 47,777

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 432 |  | 2,580

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 120 |  | 120

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