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 13527112 Litchfield Directors Limited Mr Simon Dennison Mr Francois Kitching Mr Marc Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13527112 2024-10-31 13527112 2025-10-31 13527112 2024-11-01 2025-10-31 13527112 frs-core:CurrentFinancialInstruments 2025-10-31 13527112 frs-core:Non-currentFinancialInstruments 2025-10-31 13527112 frs-core:ComputerEquipment 2025-10-31 13527112 frs-core:ComputerEquipment 2024-11-01 2025-10-31 13527112 frs-core:ComputerEquipment 2024-10-31 13527112 frs-core:FurnitureFittings 2025-10-31 13527112 frs-core:FurnitureFittings 2024-11-01 2025-10-31 13527112 frs-core:FurnitureFittings 2024-10-31 13527112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 13527112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 13527112 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 13527112 frs-core:PlantMachinery 2025-10-31 13527112 frs-core:PlantMachinery 2024-11-01 2025-10-31 13527112 frs-core:PlantMachinery 2024-10-31 13527112 frs-core:ShareCapital 2025-10-31 13527112 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13527112 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13527112 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13527112 frs-bus:SmallEntities 2024-11-01 2025-10-31 13527112 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13527112 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13527112 frs-bus:Director1 2024-11-01 2025-10-31 13527112 frs-bus:Director2 2024-11-01 2025-10-31 13527112 frs-bus:Director3 2024-11-01 2025-10-31 13527112 frs-bus:Director4 2024-11-01 2025-10-31 13527112 frs-countries:EnglandWales 2024-11-01 2025-10-31 13527112 2023-10-31 13527112 2024-10-31 13527112 2023-11-01 2024-10-31 13527112 frs-core:CurrentFinancialInstruments 2024-10-31 13527112 frs-core:Non-currentFinancialInstruments 2024-10-31 13527112 frs-core:ShareCapital 2024-10-31 13527112 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13527112
FQNCL Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Litchfield Advisory Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13527112
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 393,483 450,984
393,483 450,984
CURRENT ASSETS
Stocks 5 11,656 14,756
Debtors 6 32,344 27,949
Cash at bank and in hand 9,039 11,929
53,039 54,634
Creditors: Amounts Falling Due Within One Year 7 (26,767 ) (37,854 )
NET CURRENT ASSETS (LIABILITIES) 26,272 16,780
TOTAL ASSETS LESS CURRENT LIABILITIES 419,755 467,764
Creditors: Amounts Falling Due After More Than One Year 8 (698,854 ) (662,553 )
NET LIABILITIES (279,099 ) (194,789 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (279,100 ) (194,790 )
SHAREHOLDERS' FUNDS (279,099) (194,789)
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
Mr Francois Kitching
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
FQNCL Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13527112 . The registered office is Four Quarters Unit 8, East Bay Lane, London, E15 2GW.
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:
Leasehold Over the lifetime of the lease
Plant & Machinery 3 to 5 years on cost
Fixtures & Fittings 3 to 5 years on cost
Computer Equipment 25% reducing balance
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: 11 (2024: 9)
11 9
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 555,233 1,048 4,506 5,777 566,564
As at 31 October 2025 555,233 1,048 4,506 5,777 566,564
...CONTINUED
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Page 4
Depreciation
As at 1 November 2024 111,047 419 1,803 2,311 115,580
Provided during the period 55,523 210 901 867 57,501
As at 31 October 2025 166,570 629 2,704 3,178 173,081
Net Book Value
As at 31 October 2025 388,663 419 1,802 2,599 393,483
As at 1 November 2024 444,186 629 2,703 3,466 450,984
5. Stocks
2025 2024
£ £
Stock 11,656 14,756
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 14,344 9,949
Due after more than one year
Other debtors 18,000 18,000
32,344 27,949
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 14,631 16,871
Other creditors 2,151 2,835
Taxation and social security 9,985 18,148
26,767 37,854
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 2,452 2,942
Amounts owed to participating interests 696,402 659,611
698,854 662,553
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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