Acorah Software Products - Accounts Production 19.3.600 false true 31 January 2025 1 February 2024 false 1 February 2025 31 January 2026 31 January 2026 08410349 Mr C B Winter Mr F G Winter Mr T F Winter Mrs C A Winter true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08410349 2025-01-31 08410349 2026-01-31 08410349 2025-02-01 2026-01-31 08410349 frs-core:CurrentFinancialInstruments 2026-01-31 08410349 frs-core:Non-currentFinancialInstruments 2026-01-31 08410349 frs-core:ComputerEquipment 2026-01-31 08410349 frs-core:ComputerEquipment 2025-02-01 2026-01-31 08410349 frs-core:ComputerEquipment 2025-01-31 08410349 frs-core:MotorVehicles 2026-01-31 08410349 frs-core:MotorVehicles 2025-02-01 2026-01-31 08410349 frs-core:MotorVehicles 2025-01-31 08410349 frs-core:PlantMachinery 2026-01-31 08410349 frs-core:PlantMachinery 2025-02-01 2026-01-31 08410349 frs-core:PlantMachinery 2025-01-31 08410349 frs-core:ShareCapital 2026-01-31 08410349 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 08410349 frs-bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 08410349 frs-bus:FilletedAccounts 2025-02-01 2026-01-31 08410349 frs-bus:SmallEntities 2025-02-01 2026-01-31 08410349 frs-bus:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 08410349 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 08410349 1 2025-02-01 2026-01-31 08410349 frs-bus:Director1 2025-02-01 2026-01-31 08410349 frs-bus:Director2 2025-02-01 2026-01-31 08410349 frs-bus:Director3 2025-02-01 2026-01-31 08410349 frs-bus:CompanySecretary1 2025-02-01 2026-01-31 08410349 frs-countries:EnglandWales 2025-02-01 2026-01-31 08410349 2024-01-31 08410349 2025-01-31 08410349 2024-02-01 2025-01-31 08410349 frs-core:CurrentFinancialInstruments 2025-01-31 08410349 frs-core:Non-currentFinancialInstruments 2025-01-31 08410349 frs-core:ShareCapital 2025-01-31 08410349 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31
Registered number: 08410349
Fred Winter Farms Limited
Financial Statements
For The Year Ended 31 January 2026
Fred Winter Farms Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Fred Winter Farms Limited
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 08410349

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 52,086 |  | 41,931
|  |  | 52,086 |  | 41,931
CURRENT ASSETS
Stocks | 5 | 28,679 |  | 35,885 |
Debtors | 6 | 192,555 |  | 217,196 |
Cash at bank and in hand |  | 30,209 |  | 23,069 |
|  | 251,443 |  | 276,150 |
Creditors: Amounts Falling Due Within One Year | 7 | (171,156 ) |  | (216,051 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 80,287 |  | 60,099
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 132,373 |  | 102,030
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (15,310 ) |  | -
NET ASSETS |  |  | 117,063 |  | 102,030
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 116,963 |  | 101,930
SHAREHOLDERS' FUNDS |  |  | 117,063 |  | 102,030

Page 1
Page 2
Fred Winter Farms Limited
Statement of Financial Position (continued)
As At 31 January 2026
For the year ending 31 January 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 Income Statement.
On behalf of the board

Mr C B Winter Director
18 August 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Fred Winter Farms Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Fred Winter Farms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08410349 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.
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.
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 | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 33% on cost

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 income statement 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 income statement 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.
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 1)
2 1
Page 3
Page 4
Fred Winter Farms Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 92,351 | 8,490 | 208 | 101,049
Additions | 18,400 | - | - | 18,400
As at 31 January 2026 | 110,751 | 8,490 | 208 | 119,449
Depreciation
As at 1 February 2025 | 54,485 | 4,495 | 138 | 59,118
Provided during the period | 7,176 | 999 | 70 | 8,245
As at 31 January 2026 | 61,661 | 5,494 | 208 | 67,363
Net Book Value
As at 31 January 2026 | 49,090 | 2,996 | - | 52,086
As at 1 February 2025 | 37,866 | 3,995 | 70 | 41,931

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 28,679 |  | 35,885

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,050 |  | 1,050
Amounts owed by participating interests | 186,146 |  | 186,146
Other debtors | 5,359 |  | 30,000
| 192,555 |  | 217,196

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 7,020 |  | 4,389
Trade creditors | 1,887 |  | -
Bank loans and overdrafts | 4,473 |  | 10,271
Amounts owed to group undertakings | 20,213 |  | 20,213
Other creditors | 136,419 |  | 162,139
Taxation and social security | 1,144 |  | 19,039
| 171,156 |  | 216,051

Page 4
Page 5
Fred Winter Farms Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 15,310 |  | -

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The ultimate controlling party is Fred Winter Group Limited.
Page 5