Acorah Software Products - Accounts Production 12.4.002 false 1 January 2021 31 December 2021 31 December 2021 09409419 Mr Jordan Tillman Mrs Julia Tillman Mr Matthew Tillman Mr Kevin Lyons iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09409419 2020-12-31 09409419 2021-12-31 09409419 2021-01-01 2021-12-31 09409419 frs-core:CurrentFinancialInstruments 2021-12-31 09409419 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09409419 frs-core:Non-currentFinancialInstruments 2021-12-31 09409419 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 09409419 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09409419 frs-core:CurrentFinancialInstruments 2021-12-31 09409419 frs-core:AfterOneYear 2021-01-01 2021-12-31 09409419 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 09409419 frs-core:BetweenOneFiveYears 2021-12-31 09409419 frs-core:ComputerEquipment 2021-12-31 09409419 frs-core:ComputerEquipment 2021-01-01 2021-12-31 09409419 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frs-countries:EnglandWales 2020-02-01 2020-12-31
Registered number: 09409419
Crab Apple Catering Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
MKL Accountants Limited

Chartered Certified Accountants

Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09409419
31 December 2021 31 December 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 37,607 14,617
37,607 14,617
CURRENT ASSETS
Stocks 4 3,500 2,500
Debtors 5 1,724 2,371
Cash at bank and in hand 37,557 21,525
42,781 26,396
Creditors: Amounts Falling Due Within One Year 6 (16,031 ) (11,572 )
NET CURRENT ASSETS (LIABILITIES) 26,750 14,824
TOTAL ASSETS LESS CURRENT LIABILITIES 64,357 29,441
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,161 ) (1,702 )
NET ASSETS 58,196 27,739
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 58,096 27,639
SHAREHOLDERS' FUNDS 58,196 27,739
Page 1
Page 2
For the year ending 31 December 2021 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
Mrs Julia Tillman
Director
26/07/2022
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
1.4. 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.
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1.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2020: 3)
3 3
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3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2021 47,587 1,000 374 5,360 54,321
Additions 25,032 10,795 - - 35,827
Disposals - (1,000 ) - - (1,000 )
As at 31 December 2021 72,619 10,795 374 5,360 89,148
Depreciation
As at 1 January 2021 35,096 700 156 3,752 39,704
Provided during the period 9,381 2,699 55 402 12,537
Disposals - (700 ) - - (700 )
As at 31 December 2021 44,477 2,699 211 4,154 51,541
Net Book Value
As at 31 December 2021 28,142 8,096 163 1,206 37,607
As at 1 January 2021 12,491 300 218 1,608 14,617
4. Stocks
31 December 2021 31 December 2020
£ £
Stock - materials 3,500 2,500
3,500 2,500
5. Debtors
31 December 2021 31 December 2020
£ £
Due within one year
Trade debtors 1,456 1,921
Prepayments and accrued income 268 450
1,724 2,371
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6. Creditors: Amounts Falling Due Within One Year
31 December 2021 31 December 2020
£ £
Trade creditors 1,603 1,137
Corporation tax 8,658 2,244
Other taxes and social security 888 -
VAT 2,769 3,391
Other creditors 1,552 1,495
Directors' loan accounts 561 3,305
16,031 11,572
7. Share Capital
31 December 2021 31 December 2020
Allotted, Called up and fully paid 100 100
8. Dividends
31 December 2021 31 December 2020
£ £
On equity shares:
Interim dividend paid 36,000 26,209
36,000 26,209
9. General Information
Crab Apple Catering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09409419 . The registered office is Unit 7, Anvil Centre, Prospect Way, Swanage, BH19 1EJ.
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