Acorah Software Products - Accounts Production 12.4.002 false true 1 July 2021 30 June 2022 30 June 2022 10822840 Mr Alexander Cason iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10822840 2021-06-30 10822840 2022-06-30 10822840 2021-07-01 2022-06-30 10822840 frs-core:CurrentFinancialInstruments 2022-06-30 10822840 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10822840 frs-core:Non-currentFinancialInstruments 2022-06-30 10822840 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 10822840 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 10822840 frs-core:CurrentFinancialInstruments 2022-06-30 10822840 frs-core:AfterOneYear 2021-07-01 2022-06-30 10822840 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 10822840 frs-core:BetweenOneFiveYears 2022-06-30 10822840 frs-core:ComputerEquipment 2022-06-30 10822840 frs-core:ComputerEquipment 2021-07-01 2022-06-30 10822840 frs-core:ComputerEquipment 2021-06-30 10822840 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10822840 dpl-frs:CostSales dpl-frs:Item12 2020-06-30 10822840 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 10822840 dpl-frs:DistributionCosts dpl-frs:Item12 2020-07-01 2021-06-30 10822840 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-07-01 2021-06-30 10822840 1 2020-07-01 2021-06-30 10822840 frs-countries:EnglandWales 2020-07-01 2021-06-30
Registered number: 10822840
Rekatsu Limited
Unaudited Financial Statements
For The Year Ended 30 June 2022
Ascendis Group

Chartered Certified Accountants, Taxation and Business Advisors

Unit 3, Building 2
The Colony, Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Rekatsu Limited For The Year Ended 30 June 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rekatsu Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Rekatsu Limited , as a body, in accordance with the terms of our engagement letter dated 12 July 2017. Our work has been undertaken solely to prepare for your approval the accounts of Rekatsu Limited and state those matters that we have agreed to state to the director of Rekatsu Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rekatsu Limited and its director as a body for our work or for this report.
It is your duty to ensure that Rekatsu Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rekatsu Limited . You consider that Rekatsu Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rekatsu Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
11th August 2022
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2
The Colony, Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 10822840
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 3,658 4,608
3,658 4,608
CURRENT ASSETS
Debtors 4 11,935 9,892
Cash at bank and in hand 105,531 98,136
117,466 108,028
Creditors: Amounts Falling Due Within One Year 5 (17,463 ) (17,064 )
NET CURRENT ASSETS (LIABILITIES) 100,003 90,964
TOTAL ASSETS LESS CURRENT LIABILITIES 103,661 95,572
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (695 ) (876 )
NET ASSETS 102,966 94,696
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 102,965 94,695
SHAREHOLDERS' FUNDS 102,966 94,696
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For the year ending 30 June 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Alexander Cason
Director
11th August 2022
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
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:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
1.4. 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 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
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3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2021 2,727 3,844 6,571
Additions - 791 791
Disposals - (833 ) (833 )
As at 30 June 2022 2,727 3,802 6,529
Depreciation
As at 1 July 2021 401 1,562 1,963
Provided during the period 582 1,094 1,676
Disposals - (768 ) (768 )
As at 30 June 2022 983 1,888 2,871
Net Book Value
As at 30 June 2022 1,744 1,914 3,658
As at 1 July 2021 2,326 2,282 4,608
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 8,580 7,560
Amounts owed by group undertakings 3,000 2,000
Other debtors 355 332
11,935 9,892
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Other creditors 62 882
Taxation and social security 17,401 16,182
17,463 17,064
6. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2022 2021
£ £
Deferred tax 695 876
695 876
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Page 6
7. Provisions for Liabilities
Deferred Tax
£
As at 1 July 2021 876
Additions (181 )
Balance at 30 June 2022 695
8. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 1 1 1
9. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' not to disclose related party transactions with wholly owned subsidiaries within the group.
10. General Information
Rekatsu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10822840 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The company's principal place of business is 10 Churchwood Road, Manchester, M20 6TY.
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