Acorah Software Products - Accounts Production 19.3.550 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12812793 Mr Munif Ahmed Saif Al-Muhrami Mr Fawzy Kassim Mr Ghamdan Saeed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12812793 2024-08-31 12812793 2025-08-31 12812793 2024-09-01 2025-08-31 12812793 frs-core:CurrentFinancialInstruments 2025-08-31 12812793 frs-core:Non-currentFinancialInstruments 2025-08-31 12812793 frs-core:FurnitureFittings 2025-08-31 12812793 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12812793 frs-core:FurnitureFittings 2024-08-31 12812793 frs-core:MotorVehicles 2025-08-31 12812793 frs-core:MotorVehicles 2024-09-01 2025-08-31 12812793 frs-core:MotorVehicles 2024-08-31 12812793 frs-core:WithinOneYear 2025-08-31 12812793 frs-core:ShareCapital 2025-08-31 12812793 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12812793 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12812793 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12812793 frs-bus:SmallEntities 2024-09-01 2025-08-31 12812793 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12812793 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12812793 frs-bus:Director1 2024-09-01 2025-08-31 12812793 frs-bus:Director2 2024-09-01 2025-08-31 12812793 frs-bus:Director3 2024-09-01 2025-08-31 12812793 frs-countries:EnglandWales 2024-09-01 2025-08-31 12812793 2023-08-31 12812793 2024-08-31 12812793 2023-09-01 2024-08-31 12812793 frs-core:CurrentFinancialInstruments 2024-08-31 12812793 frs-core:Non-currentFinancialInstruments 2024-08-31 12812793 frs-core:BetweenOneFiveYears 2024-08-31 12812793 frs-core:WithinOneYear 2024-08-31 12812793 frs-core:ShareCapital 2024-08-31 12812793 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12812793
World Class Super Market Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12812793
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,760 39,800
51,760 39,800
CURRENT ASSETS
Stocks 5 65,000 62,000
Debtors 6 658 197
Cash at bank and in hand 26,035 15,604
91,693 77,801
Creditors: Amounts Falling Due Within One Year 7 (169,177 ) (103,166 )
NET CURRENT ASSETS (LIABILITIES) (77,484 ) (25,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,724 ) 14,435
Creditors: Amounts Falling Due After More Than One Year 8 - (7,148 )
NET (LIABILITIES)/ASSETS (25,724 ) 7,287
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (25,824 ) 7,187
SHAREHOLDERS' FUNDS (25,724) 7,287
Page 1
Page 2
For the year ending 31 August 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 Fawzy Kassim
Director
18/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
World Class Super Market Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12812793 . The registered office is 290-292 Pitsmoor Road, Sheffield, S3 9AW.
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:
Motor Vehicles 20
Fixtures & Fittings 20
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 8)
7 8
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2024 69,800 6,855 76,655
Additions - 25,400 25,400
As at 31 August 2025 69,800 32,255 102,055
Depreciation
As at 1 September 2024 32,808 4,047 36,855
Provided during the period 7,398 6,042 13,440
As at 31 August 2025 40,206 10,089 50,295
Net Book Value
As at 31 August 2025 29,594 22,166 51,760
As at 1 September 2024 36,992 2,808 39,800
5. Stocks
2025 2024
£ £
Finished goods 65,000 62,000
6. Debtors
2025 2024
£ £
Due within one year
VAT 658 197
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,651 14,531
Trade creditors 51,489 51,490
Bank loans and overdrafts 75,000 -
Other loans 30,000 30,000
Other taxes and social security 1,029 1,487
Accruals and deferred income 1,650 1,600
Directors' loan accounts 1,358 4,058
169,177 103,166
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 7,148
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,651 14,531
Later than one year and not later than five years - 7,148
8,651 21,679
8,651 21,679
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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