Acorah Software Products - Accounts Production 12.2.108 false true 6 December 2020 5 December 2021 5 December 2021 09678842 Mr Tom Kociolek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09678842 2020-12-05 09678842 2021-12-05 09678842 2020-12-06 2021-12-05 09678842 frs-core:CurrentFinancialInstruments 2021-12-05 09678842 frs-core:CurrentFinancialInstruments 2020-12-06 2021-12-05 09678842 frs-core:Non-currentFinancialInstruments 2021-12-05 09678842 frs-core:Non-currentFinancialInstruments 2020-12-06 2021-12-05 09678842 frs-core:CurrentFinancialInstruments 2020-12-06 2021-12-05 09678842 frs-core:CurrentFinancialInstruments 2021-12-05 09678842 frs-core:AfterOneYear 2020-12-06 2021-12-05 09678842 frs-core:BetweenOneFiveYears 2020-12-06 2021-12-05 09678842 frs-core:BetweenOneFiveYears 2021-12-05 09678842 frs-core:ComputerEquipment 2021-12-05 09678842 frs-core:ComputerEquipment 2020-12-06 2021-12-05 09678842 frs-core:ComputerEquipment 2020-12-05 09678842 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09678842 dpl-frs:CostSales dpl-frs:Item12 2019-12-05 09678842 dpl-frs:CostSales dpl-frs:Item12 2020-12-05 09678842 dpl-frs:DistributionCosts dpl-frs:Item12 2019-12-06 2020-12-05 09678842 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2019-12-06 2020-12-05 09678842 1 2019-12-06 2020-12-05 09678842 frs-countries:EnglandWales 2019-12-06 2020-12-05
Registered number: 09678842
Botaniqua Ltd
Unaudited Financial Statements
For The Year Ended 5 December 2021
Keste Tax & Accounting

Chartered Accountants & Chartered Tax Advisers

Sentinel House
Harvest Crescent
Fleet
GU51 2UZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09678842
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 98,160 108,405
98,160 108,405
CURRENT ASSETS
Stocks 4 1,000 4,000
Debtors 5 37,523 23,661
Cash at bank and in hand 14,104 644
52,627 28,305
Creditors: Amounts Falling Due Within One Year 6 (210,568 ) (202,621 )
NET CURRENT ASSETS (LIABILITIES) (157,941 ) (174,316 )
TOTAL ASSETS LESS CURRENT LIABILITIES (59,781 ) (65,911 )
Creditors: Amounts Falling Due After More Than One Year 7 (22,225 ) (31,750 )
NET LIABILITIES (82,006 ) (97,661 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (82,007 ) (97,662 )
SHAREHOLDERS' FUNDS (82,006) (97,661)
Page 1
Page 2
For the year ending 5 December 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 Tom Kociolek
Director
2nd September 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. Going Concern Disclosure
At the balance sheet date the company had negative reserves and is dependent on funding from its parent company. It is not the intention that this funding will be withdrawn therefore it is the opinion of the director that the company will continue trading for at least 12 months from the date these accounts are approved.
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.
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.
1.4. 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:
Plant & Machinery 15% Reducing Balance
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 as follows: 2 (2020: 2)
2 2
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3. Tangible Assets
Plant & Machinery
£
Cost
As at 6 December 2020 183,493
Additions 6,092
As at 5 December 2021 189,585
Depreciation
As at 6 December 2020 75,088
Provided during the period 16,337
As at 5 December 2021 91,425
Net Book Value
As at 5 December 2021 98,160
As at 6 December 2020 108,405
Included in plant and machinery are secured assets totalling £73,698 (2019: £73,698).
4. Stocks
2021 2020
£ £
Stock - materials 1,000 4,000
1,000 4,000
5. Debtors
2021 2020
£ £
Due within one year
Other debtors 37,523 23,661
37,523 23,661
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6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors - 4,434
Bank loans and overdrafts 6,350 -
Amounts owed to group undertakings 179,321 180,985
Other creditors 13,540 14,344
Taxation and social security 11,357 2,858
210,568 202,621
7. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Bank loans 22,225 31,750
22,225 31,750
8. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
There is an agreement within the group to offset all amounts owed to the director against amounts owed by the director. At the balance sheet date the aggregated balance showed that the group undertakings, as a whole, owed the director.
10. General Information
Botaniqua Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09678842 . The registered office is 1 Allcroft Rd, Reading, RG1 5HJ.
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