Acorah Software Products - Accounts Production 12.3.217 false 1 September 2020 31 August 2021 31 August 2021 08682993 Mr Asif Patel Mr Mohsin Patel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08682993 2020-08-31 08682993 2021-08-31 08682993 2020-09-01 2021-08-31 08682993 frs-core:CurrentFinancialInstruments 2021-08-31 08682993 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08682993 frs-core:Non-currentFinancialInstruments 2021-08-31 08682993 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 08682993 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 08682993 frs-core:CurrentFinancialInstruments 2021-08-31 08682993 frs-core:AfterOneYear 2020-09-01 2021-08-31 08682993 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 08682993 frs-core:BetweenOneFiveYears 2021-08-31 08682993 frs-core:ComputerEquipment 2021-08-31 08682993 frs-core:ComputerEquipment 2020-09-01 2021-08-31 08682993 frs-core:ComputerEquipment 2020-08-31 08682993 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Registered number: 08682993
Fusion Foods (Bolton) Ltd
Financial Statements
For The Year Ended 31 August 2021
Patel & Co. Accountants

362 Derby Street
Bolton
BL3 6LS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08682993
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 5,000 5,000
Tangible Assets 4 1,854 1,854
6,854 6,854
CURRENT ASSETS
Stocks 5 1,450 1,450
Debtors 6 15,440 10,780
Cash at bank and in hand 26,652 26,652
43,542 38,882
Creditors: Amounts Falling Due Within One Year 7 (10,764 ) (6,104 )
NET CURRENT ASSETS (LIABILITIES) 32,778 32,778
TOTAL ASSETS LESS CURRENT LIABILITIES 39,632 39,632
NET ASSETS 39,632 39,632
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 39,630 39,630
SHAREHOLDERS' FUNDS 39,632 39,632
Page 1
Page 2
For the year ending 31 August 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
Mr Asif Patel
Director
19th August 2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at 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 18% on WDV
1.5. 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. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2020: 3)
3 3
3. Intangible Assets
Goodwill
£
Cost
As at 1 September 2020 5,000
As at 31 August 2021 5,000
Net Book Value
As at 31 August 2021 5,000
As at 1 September 2020 5,000
Page 3
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2020 5,000
As at 31 August 2021 5,000
Depreciation
As at 1 September 2020 3,146
As at 31 August 2021 3,146
Net Book Value
As at 31 August 2021 1,854
As at 1 September 2020 1,854
5. Stocks
2021 2020
£ £
Stock - finished goods 1,450 1,450
1,450 1,450
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 3,271 3,271
Directors' loan accounts 12,169 7,509
15,440 10,780
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors (1 ) -
Corporation tax 1,249 1,249
Other taxes and social security 181 181
Net wages 3,954 3,954
Accruals and deferred income 720 720
Directors' loan accounts 4,661 -
10,764 6,104
8. Share Capital
2021 2020
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. General Information
Fusion Foods (Bolton) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08682993 . The registered office is 290 Blackburn Road, Bolton, BL1 8DU.
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