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 09829994 Miss L L Parry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09829994 2024-10-31 09829994 2025-10-31 09829994 2024-11-01 2025-10-31 09829994 frs-core:CurrentFinancialInstruments 2025-10-31 09829994 frs-core:Non-currentFinancialInstruments 2025-10-31 09829994 frs-core:ComputerEquipment 2025-10-31 09829994 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09829994 frs-core:ComputerEquipment 2024-10-31 09829994 frs-core:FurnitureFittings 2025-10-31 09829994 frs-core:FurnitureFittings 2024-11-01 2025-10-31 09829994 frs-core:FurnitureFittings 2024-10-31 09829994 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 09829994 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 09829994 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 09829994 frs-core:PlantMachinery 2025-10-31 09829994 frs-core:PlantMachinery 2024-11-01 2025-10-31 09829994 frs-core:PlantMachinery 2024-10-31 09829994 frs-core:ShareCapital 2025-10-31 09829994 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09829994 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09829994 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09829994 frs-bus:SmallEntities 2024-11-01 2025-10-31 09829994 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09829994 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09829994 frs-bus:Director1 2024-11-01 2025-10-31 09829994 frs-countries:EnglandWales 2024-11-01 2025-10-31 09829994 2023-10-31 09829994 2024-10-31 09829994 2023-11-01 2024-10-31 09829994 frs-core:CurrentFinancialInstruments 2024-10-31 09829994 frs-core:Non-currentFinancialInstruments 2024-10-31 09829994 frs-core:ShareCapital 2024-10-31 09829994 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09829994
The Curious Eatery Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09829994
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 29,002 38,298
29,002 38,298
CURRENT ASSETS
Debtors 5 7,912 7,482
Cash at bank and in hand 142 4,928
8,054 12,410
Creditors: Amounts Falling Due Within One Year 6 (182,440 ) (166,964 )
NET CURRENT ASSETS (LIABILITIES) (174,386 ) (154,554 )
TOTAL ASSETS LESS CURRENT LIABILITIES (145,384 ) (116,256 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,014 ) (40,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,743 ) -
NET LIABILITIES (160,141 ) (156,756 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (160,143 ) (156,758 )
SHAREHOLDERS' FUNDS (160,141) (156,756)
Page 1
Page 2
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
Miss L L Parry
Director
31st July 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
The Curious Eatery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09829994 . The registered office is The Albion, 1 Church Street, Boughton Monchelsea, Maidstone, Kent, ME17 4HW.
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.
The accounts have been prepared on the basis of going concern.  This basis may not be appropriate because the company had, at 31st October 2025, net liabilities of £160,097 (2024 £156,756).  The validity of the going concern basis is dependent upon the continued support of the company's directors and ordinary creditors.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.
Leasehold 10% on cost
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33.3% on cost
2.4. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 7)
11 7
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 10,310 13,102 97,999 1,609 123,020
As at 31 October 2025 10,310 13,102 97,999 1,609 123,020
Depreciation
As at 1 November 2024 4,031 11,191 68,363 1,137 84,722
Provided during the period 1,031 478 7,409 378 9,296
As at 31 October 2025 5,062 11,669 75,772 1,515 94,018
Net Book Value
As at 31 October 2025 5,248 1,433 22,227 94 29,002
As at 1 November 2024 6,279 1,911 29,636 472 38,298
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,875 6,118
Other debtors 1,037 1,364
7,912 7,482
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,413 27,695
Bank loans and overdrafts 14,747 6,094
Other creditors 93,608 106,101
Taxation and social security 42,672 27,074
182,440 166,964
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 11,014 40,500
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Page 5
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
Page 5