Acorah Software Products - Accounts Production 12.4.002 false true 1 September 2020 31 August 2021 31 August 2021 11859006 Mr BERKAN AHISKAL iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11859006 2020-08-31 11859006 2021-08-31 11859006 2020-09-01 2021-08-31 11859006 frs-core:CurrentFinancialInstruments 2021-08-31 11859006 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 11859006 frs-core:Non-currentFinancialInstruments 2021-08-31 11859006 frs-core:Non-currentFinancialInstruments 2020-09-01 2021-08-31 11859006 frs-core:CurrentFinancialInstruments 2020-09-01 2021-08-31 11859006 frs-core:CurrentFinancialInstruments 2021-08-31 11859006 frs-core:AfterOneYear 2020-09-01 2021-08-31 11859006 frs-core:BetweenOneFiveYears 2020-09-01 2021-08-31 11859006 frs-core:BetweenOneFiveYears 2021-08-31 11859006 frs-core:ComputerEquipment 2021-08-31 11859006 frs-core:ComputerEquipment 2020-09-01 2021-08-31 11859006 frs-core:ComputerEquipment 2020-08-31 11859006 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Registered number: 11859006
Cyprus Bakery Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2021
ELM Partners

Chartered Certified Accountants & Registered Auditors

Southgate Office Village 286a Chase Road
Southgate
London
N14 6HF
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11859006
31 August 2021 31 August 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 287,798 258,699
287,798 258,699
CURRENT ASSETS
Stocks 4 74,094 63,305
Debtors 5 112,497 8,425
Cash at bank and in hand 9,171 5,122
195,762 76,852
Creditors: Amounts Falling Due Within One Year 6 (482,793 ) (204,045 )
NET CURRENT ASSETS (LIABILITIES) (287,031 ) (127,193 )
TOTAL ASSETS LESS CURRENT LIABILITIES 767 131,506
Creditors: Amounts Falling Due After More Than One Year 7 (118,718 ) (181,979 )
NET LIABILITIES (117,951 ) (50,473 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (118,051 ) (50,573 )
SHAREHOLDERS' FUNDS (117,951) (50,473)
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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 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 BERKAN AHISKAL
Director
02/08/2022
The notes on pages 3 to 5 form part of these financial statements.
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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. Going Concern Disclosure
The consequences of the COVID-19 outspread have materially and adversely affected the supply and demand for the company’s products and therefore, its operating results have been negatively impacted.

However, following the lifting of the Government restrictions, the director is optimistic that the company will improve its profitability and generate sufficient funds in the foreseeable future.

Also, the director of the company, Mr Berkan Ahiskal does not intend to request repayment of his director’s loan account until such time the company has sufficient funds to repay any amount due and can continue to meet its debts and liabilities as and when they fall due.
1.3. 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.
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:
Leasehold 10 years
Plant & Machinery 15% reducing balance method
Fixtures & Fittings 15% reducing balance method
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.
1.6. Taxation
Corporation 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.
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1.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 13 (2020: 3)
13 3
3. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2020 32,815 239,500 - 272,315
Additions 1,500 56,147 24,102 81,749
As at 31 August 2021 34,315 295,647 24,102 354,064
Depreciation
As at 1 September 2020 - 13,616 - 13,616
Provided during the period 6,730 42,305 3,615 52,650
As at 31 August 2021 6,730 55,921 3,615 66,266
Net Book Value
As at 31 August 2021 27,585 239,726 20,487 287,798
As at 1 September 2020 32,815 225,884 - 258,699
4. Stocks
31 August 2021 31 August 2020
£ £
Stock - finished goods 74,094 63,305
74,094 63,305
5. Debtors
31 August 2021 31 August 2020
£ £
Due within one year
Trade debtors 43,039 4,060
Prepayments and accrued income 23,293 692
Other debtors - 3,673
VAT 46,165 -
112,497 8,425
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6. Creditors: Amounts Falling Due Within One Year
31 August 2021 31 August 2020
£ £
Trade creditors 243,324 8,990
Bank loans and overdrafts 37,451 -
Other taxes and social security 523 -
Net wages 443 -
Other creditors 135,661 134,085
Accruals and deferred income 5,322 2,920
Director's loan account 60,069 58,050
482,793 204,045
7. Creditors: Amounts Falling Due After More Than One Year
31 August 2021 31 August 2020
£ £
Bank loans 118,718 181,979
118,718 181,979
8. Share Capital
31 August 2021 31 August 2020
Allotted, Called up and fully paid 100 100
9. Pension Commitments
The company operates a defined contribution pension scheme for the directors and employess. The assets of the scheme are held separately from those of the company in an independently administered fund. During the year the company contributed £205.
10. Related Party Transactions
Included in creditors amount falling due within one year is an amount of £60,069 (2020: £58,050) due to Mr Berkan Ahiskal, director of the company. The loan is interest free.

The company occupies the leasehold premises and pays annual rental commitment of £60,000 per year to the beneficial owners of the company, who are also the owners of the leasehold property.

Included in the other creditors falling due within a year is an amount of £100,655 due to a UK company where Mr Levent Ahiskal is the sole director and beneficial owner.
11. General Information
Cyprus Bakery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11859006 . The registered office is Unit 4 Leeside Trading Estate, Garman Road, London, N17 0QH.
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