Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC447144 S D Baptie R J Baptie the directors true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC447144 2025-04-30 SC447144 2026-04-30 SC447144 2025-05-01 2026-04-30 SC447144 frs-core:CurrentFinancialInstruments 2026-04-30 SC447144 frs-core:ComputerEquipment 2026-04-30 SC447144 frs-core:ComputerEquipment 2025-05-01 2026-04-30 SC447144 frs-core:ComputerEquipment 2025-04-30 SC447144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 SC447144 frs-core:MotorVehicles 2026-04-30 SC447144 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC447144 frs-core:MotorVehicles 2025-04-30 SC447144 frs-core:OtherResidualIntangibleAssets 2026-04-30 SC447144 frs-core:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 SC447144 frs-core:OtherResidualIntangibleAssets 2025-04-30 SC447144 frs-core:ShareCapital 2026-04-30 SC447144 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC447144 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC447144 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC447144 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC447144 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC447144 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC447144 1 2025-05-01 2026-04-30 SC447144 frs-bus:Director1 2025-05-01 2026-04-30 SC447144 frs-bus:Director2 2025-05-01 2026-04-30 SC447144 frs-countries:Scotland 2025-05-01 2026-04-30 SC447144 2024-04-30 SC447144 2025-04-30 SC447144 2024-05-01 2025-04-30 SC447144 frs-core:CurrentFinancialInstruments 2025-04-30 SC447144 frs-core:ShareCapital 2025-04-30 SC447144 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC447144
Food for Fitness Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors S D Baptie
R J Baptie
Company Number SC447144
Registered Office 5 Carden Place
Aberdeen
AB10 1UT
Page 1
Page 2
Balance Sheet
Registered number: SC447144
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,241 4,131
Tangible Assets 5 27,511 2,292
36,752 6,423
CURRENT ASSETS
Debtors 6 2,634 19,458
Cash at bank and in hand 10,300 10,871
12,934 30,329
Creditors: Amounts Falling Due Within One Year 7 (30,634 ) (36,295 )
NET CURRENT ASSETS (LIABILITIES) (17,700 ) (5,966 )
TOTAL ASSETS LESS CURRENT LIABILITIES 19,052 457
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,227 ) (435 )
NET ASSETS 13,825 22
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 13,823 20
SHAREHOLDERS' FUNDS 13,825 22
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For the year ending 30 April 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
S D Baptie
Director
23rd September 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
Food for Fitness Limited is a private company, limited by shares, incorporated in Scotland, registered number SC447144 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
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, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Computer software is being amortised evenly over its estimated useful life of three years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:
Motor Vehicles Straight line over 5 years
Computer Equipment Straight line over 3 years
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those
in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been
enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme
are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2025: 2)
2 2
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4. Intangible Assets
Other
£
Cost
As at 1 May 2025 5,311
Additions 8,642
As at 30 April 2026 13,953
Amortisation
As at 1 May 2025 1,180
Provided during the period 3,532
As at 30 April 2026 4,712
Net Book Value
As at 30 April 2026 9,241
As at 1 May 2025 4,131
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 May 2025 14,998 16,151 31,149
Additions 30,574 498 31,072
Disposals (14,998 ) - (14,998 )
As at 30 April 2026 30,574 16,649 47,223
Depreciation
As at 1 May 2025 14,998 13,859 28,857
Provided during the period 4,552 1,301 5,853
Disposals (14,998 ) - (14,998 )
As at 30 April 2026 4,552 15,160 19,712
Net Book Value
As at 30 April 2026 26,022 1,489 27,511
As at 1 May 2025 - 2,292 2,292
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,634 19,458
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 3,859 18,497
Taxation and social security 26,775 17,798
30,634 36,295
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
9. Ultimate Controlling Party
The company's controlling party are the directors .
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