Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 NI691634 Mr Paul Catterson Mr Robert Ashley French iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI691634 2025-03-31 NI691634 2026-03-31 NI691634 2025-04-01 2026-03-31 NI691634 frs-core:CurrentFinancialInstruments 2026-03-31 NI691634 frs-core:PlantMachinery 2026-03-31 NI691634 frs-core:PlantMachinery 2025-04-01 2026-03-31 NI691634 frs-core:PlantMachinery 2025-03-31 NI691634 frs-core:ShareCapital 2026-03-31 NI691634 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 NI691634 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 NI691634 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 NI691634 frs-bus:SmallEntities 2025-04-01 2026-03-31 NI691634 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 NI691634 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 NI691634 frs-bus:Director1 2025-04-01 2026-03-31 NI691634 frs-bus:Director2 2025-04-01 2026-03-31 NI691634 frs-countries:NorthernIreland 2025-04-01 2026-03-31 NI691634 2024-03-31 NI691634 2025-03-31 NI691634 2024-04-01 2025-03-31 NI691634 frs-core:CurrentFinancialInstruments 2025-03-31 NI691634 frs-core:ShareCapital 2025-03-31 NI691634 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: NI691634
Fera Bakery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Gray + Press Accountants
21 Old Channel Road
Unit 4A Channel Wharf
Belfast
Antrim
BT3 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI691634
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,805 2,983
9,805 2,983
CURRENT ASSETS
Stocks 5 13,233 12,338
Debtors 6 58,925 19,118
Cash at bank and in hand 14,277 34,589
86,435 66,045
Creditors: Amounts Falling Due Within One Year 7 (81,898 ) (62,060 )
NET CURRENT ASSETS (LIABILITIES) 4,537 3,985
TOTAL ASSETS LESS CURRENT LIABILITIES 14,342 6,968
NET ASSETS 14,342 6,968
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 14,340 6,966
SHAREHOLDERS' FUNDS 14,342 6,968
Page 1
Page 2
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
Mr Paul Catterson
Director
Mr Robert Ashley French
Director
03/08/2026
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
Fera Bakery Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI691634 . The registered office is 32 Montgomery Road, Belfast , BT6 9HL.
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 20% 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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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. 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2025: 7)
10 7
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2025 3,119
Additions 9,120
As at 31 March 2026 12,239
Depreciation
As at 1 April 2025 136
Provided during the period 2,298
As at 31 March 2026 2,434
Net Book Value
As at 31 March 2026 9,805
As at 1 April 2025 2,983
5. Stocks
2026 2025
£ £
Finished goods 13,233 12,338
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 56,615 17,678
Other debtors 2,310 1,440
58,925 19,118
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 40,634 34,076
Other creditors 33,296 23,072
Taxation and social security 7,968 4,912
81,898 62,060
Page 4