Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 30 October 2026 1 November 2024 31 October 2025 31 October 2025 13198333 Mr GJ Payne Mrs M Payne Mrs M Payne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13198333 2024-10-31 13198333 2025-10-31 13198333 2024-11-01 2025-10-31 13198333 frs-core:CurrentFinancialInstruments 2025-10-31 13198333 frs-core:Non-currentFinancialInstruments 2025-10-31 13198333 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 13198333 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 13198333 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 13198333 frs-core:PlantMachinery 2025-10-31 13198333 frs-core:PlantMachinery 2024-11-01 2025-10-31 13198333 frs-core:PlantMachinery 2024-10-31 13198333 frs-core:ShareCapital 2025-10-31 13198333 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13198333 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13198333 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13198333 frs-bus:SmallEntities 2024-11-01 2025-10-31 13198333 frs-bus:Audited 2024-11-01 2025-10-31 13198333 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13198333 frs-bus:Director1 2024-11-01 2025-10-31 13198333 frs-bus:Director2 2024-11-01 2025-10-31 13198333 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 13198333 frs-countries:EnglandWales 2024-11-01 2025-10-31 13198333 2023-10-31 13198333 2024-10-31 13198333 2023-11-01 2024-10-31 13198333 frs-core:CurrentFinancialInstruments 2024-10-31 13198333 frs-core:Non-currentFinancialInstruments 2024-10-31 13198333 frs-core:ShareCapital 2024-10-31 13198333 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13198333
INVESTFRONT FARMS LIMITED
Financial Statements
For The Year Ended 31 October 2025
Peter Upton
Peter Upton Limited
Bridge House, 2 Bridge Avenue
Maidenhead
SL6 1RR
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13198333
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,119,484 3,120,444
3,119,484 3,120,444
CURRENT ASSETS
Debtors 5 611,876 603,132
611,876 603,132
Creditors: Amounts Falling Due Within One Year 6 (78,966 ) (66,256 )
NET CURRENT ASSETS (LIABILITIES) 532,910 536,876
TOTAL ASSETS LESS CURRENT LIABILITIES 3,652,394 3,657,320
Creditors: Amounts Falling Due After More Than One Year 7 (4,510,707 ) (4,346,681 )
NET LIABILITIES (858,313 ) (689,361 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (858,314 ) (689,362 )
SHAREHOLDERS' FUNDS (858,313) (689,361)
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 GJ Payne
Director
29/10/2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
INVESTFRONT FARMS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13198333 . The registered office is Blackmore Farm, Blackmore Lane, Sonning Common, Reading, RG4 9NU.
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:
Freehold not depreciated
Plant & Machinery 25% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2024 3,118,524 3,840 3,122,364
As at 31 October 2025 3,118,524 3,840 3,122,364
Depreciation
As at 1 November 2024 - 1,920 1,920
Provided during the period - 960 960
As at 31 October 2025 - 2,880 2,880
Net Book Value
As at 31 October 2025 3,118,524 960 3,119,484
As at 1 November 2024 3,118,524 1,920 3,120,444
Page 2
Page 3
Tangible Fixed Assets contd.
The market value of the land has been valued at £4.5m by an independent surveying firm from the VAS Valuation Group property management. No adjustment to the accounts has been made.
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,000 -
Other debtors 603,876 603,132
611,876 603,132
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,193 -
Other creditors 65,773 64,704
Taxation and social security - 1,552
78,966 66,256
Within the Creditors is an amount owed to Group Undertakings of 2025 : £60,903 ( 2024 : £60,154)
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 4,510,707 4,346,681
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
10. Audit Information
The auditor's report on the accounts of INVESTFRONT FARMS LIMITED for the year ended 31 October 2025 was unqualified.
The auditor's report was signed by Jonathan Russell (Senior Statutory Auditor) for and on behalf of Just Audit & Assurance Limited , Statutory Auditor.
Just Audit & Assurance Limited
4 South Bar Street
Banbury
Oxfordshire
OX16 9AA
Page 3