Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 14654489 N Freeston E Smithers B Freeston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14654489 2025-03-31 14654489 2026-03-31 14654489 2025-04-01 2026-03-31 14654489 frs-core:CurrentFinancialInstruments 2026-03-31 14654489 frs-core:BetweenOneFiveYears 2026-03-31 14654489 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-03-31 14654489 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 14654489 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 14654489 frs-core:MoreThanFiveYears 2026-03-31 14654489 frs-core:MotorVehicles 2026-03-31 14654489 frs-core:MotorVehicles 2025-04-01 2026-03-31 14654489 frs-core:MotorVehicles 2025-03-31 14654489 frs-core:PlantMachinery 2026-03-31 14654489 frs-core:PlantMachinery 2025-04-01 2026-03-31 14654489 frs-core:PlantMachinery 2025-03-31 14654489 frs-core:WithinOneYear 2026-03-31 14654489 frs-core:ShareCapital 2026-03-31 14654489 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 14654489 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14654489 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 14654489 frs-bus:SmallEntities 2025-04-01 2026-03-31 14654489 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14654489 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 14654489 frs-bus:OrdinaryShareClass2 2025-04-01 2026-03-31 14654489 frs-bus:OrdinaryShareClass2 2026-03-31 14654489 frs-bus:OrdinaryShareClass3 2025-04-01 2026-03-31 14654489 frs-bus:OrdinaryShareClass3 2026-03-31 14654489 frs-bus:OrdinaryShareClass4 2025-04-01 2026-03-31 14654489 frs-bus:OrdinaryShareClass4 2026-03-31 14654489 frs-bus:Director1 2025-04-01 2026-03-31 14654489 frs-bus:Director1 2025-03-31 14654489 frs-bus:Director1 2026-03-31 14654489 frs-bus:Director2 2025-04-01 2026-03-31 14654489 frs-bus:Director2 2025-03-31 14654489 frs-bus:Director2 2026-03-31 14654489 frs-bus:Director3 2025-04-01 2026-03-31 14654489 frs-bus:Director3 2025-03-31 14654489 frs-bus:Director3 2026-03-31 14654489 frs-countries:EnglandWales 2025-04-01 2026-03-31 14654489 2024-03-31 14654489 2025-03-31 14654489 2024-04-01 2025-03-31 14654489 frs-core:CurrentFinancialInstruments 2025-03-31 14654489 frs-core:BetweenOneFiveYears 2025-03-31 14654489 frs-core:MoreThanFiveYears 2025-03-31 14654489 frs-core:WithinOneYear 2025-03-31 14654489 frs-core:ShareCapital 2025-03-31 14654489 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 14654489 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 14654489 frs-bus:OrdinaryShareClass3 2024-04-01 2025-03-31 14654489 frs-bus:OrdinaryShareClass4 2024-04-01 2025-03-31
Registered number: 14654489
Donald Freeston Fresh Produce Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Donald Freeston Fresh Produce Ltd
Contents
Contents

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

Page 1
Donald Freeston Fresh Produce Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14654489

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 78,675 |  | 84,736
|  |  | 78,675 |  | 84,736
CURRENT ASSETS
Stocks | 5 | 9,358 |  | 9,000 |
Debtors | 6 | 123,528 |  | 118,232 |
Cash at bank and in hand |  | 92,966 |  | 81,469 |
|  | 225,852 |  | 208,701 |
Creditors: Amounts Falling Due Within One Year | 7 | (243,992 ) |  | (236,665 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,140 ) |  | (27,964 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 60,535 |  | 56,772
NET ASSETS |  |  | 60,535 |  | 56,772
CAPITAL AND RESERVES
Called up share capital | 8 |  | 3 |  | 3
Profit and Loss Account |  |  | 60,532 |  | 56,769
SHAREHOLDERS' FUNDS |  |  | 60,535 |  | 56,772

Page 1
Page 2
Donald Freeston Fresh Produce Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

N Freeston Director
4th August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Donald Freeston Fresh Produce Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Donald Freeston Fresh Produce Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14654489 . The registered office is Saxon House, 27 Duke Street, Chelmsford, Essex, CM1 1HT.
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.
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 lease term
Plant & Machinery | 15% reducing balance
Motor Vehicles | 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.
2.5. 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 and deferred 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 and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Donald Freeston Fresh Produce Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2025: 10)
9 10
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2025 | 11,125 | 26,986 | 78,440 | 116,551
Additions | 3,420 | 3,500 | 25,999 | 32,919
Disposals | - | - | (24,490 ) | (24,490 )
As at 31 March 2026 | 14,545 | 30,486 | 79,949 | 124,980
Depreciation
As at 1 April 2025 | 1,131 | 7,144 | 23,540 | 31,815
Provided during the period | 1,480 | 3,500 | 15,633 | 20,613
Disposals | - | - | (6,123 ) | (6,123 )
As at 31 March 2026 | 2,611 | 10,644 | 33,050 | 46,305
Net Book Value
As at 31 March 2026 | 11,934 | 19,842 | 46,899 | 78,675
As at 1 April 2025 | 9,994 | 19,842 | 54,900 | 84,736

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 9,358 |  | 9,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 117,592 |  | 104,763
Other debtors | 5,936 |  | 13,469
| 123,528 |  | 118,232

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 106,125 |  | 96,498
Other creditors | 127,177 |  | 127,704
Taxation and social security | 10,690 |  | 12,463
| 243,992 |  | 236,665

Page 4
Page 5
Donald Freeston Fresh Produce Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary A shares of £ 1.00 each | 1 |  | 1
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
| 3 |  | 3

9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 35,004 |  | 35,004
Later than one year and not later than five years | 175,020 |  | 175,020
Later than five years | 64,176 |  | 99,180
| 274,200 |  | 309,204

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Nick Freeston | (14,307 ) | 895 | (944 ) | - | (14,356 )
Mrs Emilie Smithers | (72,700 ) | 852 | (500 ) | - | (72,348 )
Mr Ben Freeston | (37,937 ) | 885 | (500 ) | - | (37,552 )

The above loan is unsecured, interest free and repayable on demand.
Page 5