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 11614346 Mr Ishfaq Ahmed Mr Ishfaq Ahmed iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11614346 2024-10-31 11614346 2025-10-31 11614346 2024-11-01 2025-10-31 11614346 frs-core:CurrentFinancialInstruments 2025-10-31 11614346 frs-core:Non-currentFinancialInstruments 2025-10-31 11614346 frs-core:ComputerEquipment 2025-10-31 11614346 frs-core:ComputerEquipment 2024-11-01 2025-10-31 11614346 frs-core:ComputerEquipment 2024-10-31 11614346 frs-core:FurnitureFittings 2025-10-31 11614346 frs-core:FurnitureFittings 2024-11-01 2025-10-31 11614346 frs-core:FurnitureFittings 2024-10-31 11614346 frs-core:PlantMachinery 2025-10-31 11614346 frs-core:PlantMachinery 2024-11-01 2025-10-31 11614346 frs-core:PlantMachinery 2024-10-31 11614346 frs-core:ShareCapital 2025-10-31 11614346 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 11614346 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11614346 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 11614346 frs-bus:SmallEntities 2024-11-01 2025-10-31 11614346 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11614346 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11614346 frs-bus:Director1 2024-11-01 2025-10-31 11614346 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 11614346 frs-countries:EnglandWales 2024-11-01 2025-10-31 11614346 2023-10-31 11614346 2024-10-31 11614346 2023-11-01 2024-10-31 11614346 frs-core:CurrentFinancialInstruments 2024-10-31 11614346 frs-core:Non-currentFinancialInstruments 2024-10-31 11614346 frs-core:ShareCapital 2024-10-31 11614346 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 11614346
Heavenly Desserts Manchester Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11614346
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,062 25,494
72,062 25,494
CURRENT ASSETS
Stocks 5 12,479 18,274
Debtors 6 257,490 237,205
Investments 7 3,170 3,170
Cash at bank and in hand 416 4,901
273,555 263,550
Creditors: Amounts Falling Due Within One Year 8 (509,397 ) (313,546 )
NET CURRENT ASSETS (LIABILITIES) (235,842 ) (49,996 )
TOTAL ASSETS LESS CURRENT LIABILITIES (163,780 ) (24,502 )
Creditors: Amounts Falling Due After More Than One Year 9 (21,727 ) (27,315 )
NET LIABILITIES (185,507 ) (51,817 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (185,607 ) (51,917 )
SHAREHOLDERS' FUNDS (185,507) (51,817)
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 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 Ishfaq Ahmed
Director
30/07/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Heavenly Desserts Manchester Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11614346 . The registered office is Belthorn House Walker Road, Guide, Blackburn, BB1 2QE.
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% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
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: 15 (2024: 20)
15 20
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 60,314 333,648 12,218 406,180
Additions 69,500 - - 69,500
As at 31 October 2025 129,814 333,648 12,218 475,680
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 November 2024 48,283 320,598 11,805 380,686
Provided during the period 15,445 7,367 120 22,932
As at 31 October 2025 63,728 327,965 11,925 403,618
Net Book Value
As at 31 October 2025 66,086 5,683 293 72,062
As at 1 November 2024 12,031 13,050 413 25,494
5. Stocks
2025 2024
£ £
Materials 12,479 18,274
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 257,490 237,205
7. Current Asset Investments
2025 2024
£ £
Short term deposits 3,170 3,170
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 255,299 178,599
Bank loans and overdrafts 6,377 6,377
Other loans 213,500 113,078
Other creditors 7,573 8,536
Taxation and social security 26,648 6,956
509,397 313,546
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 21,727 27,315
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4