Acorah Software Products - Accounts Production 12.3.217 false 1 January 2021 31 December 2021 31 December 2021 05660412 Ms ANA GOMEZ CABALLERO iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05660412 2020-12-31 05660412 2021-12-31 05660412 2021-01-01 2021-12-31 05660412 frs-core:CurrentFinancialInstruments 2021-12-31 05660412 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 05660412 frs-core:Non-currentFinancialInstruments 2021-12-31 05660412 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 05660412 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 05660412 frs-core:CurrentFinancialInstruments 2021-12-31 05660412 frs-core:AfterOneYear 2021-01-01 2021-12-31 05660412 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 05660412 frs-core:BetweenOneFiveYears 2021-12-31 05660412 frs-core:ComputerEquipment 2021-12-31 05660412 frs-core:ComputerEquipment 2021-01-01 2021-12-31 05660412 frs-core:ComputerEquipment 2020-12-31 05660412 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Registered number: 05660412
Flavours Of Spain Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
graeme m pike ltd

f c a

48 prince charles ave
chatham
kent
ME5 8EY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05660412
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 26,448 29,387
26,448 29,387
CURRENT ASSETS
Stocks 4 7,101 7,101
Debtors 5 45,983 101,730
Cash at bank and in hand 12,934 6,033
66,018 114,864
Creditors: Amounts Falling Due Within One Year 6 (75,515 ) (109,052 )
NET CURRENT ASSETS (LIABILITIES) (9,497 ) 5,812
TOTAL ASSETS LESS CURRENT LIABILITIES 16,951 35,199
NET ASSETS 16,951 35,199
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 16,949 35,197
SHAREHOLDERS' FUNDS 16,951 35,199
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms ANA GOMEZ CABALLERO
Director
02/09/2022
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. 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 10% PER ANNUM
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2021 2020
Office and administration 1 -
Sales, marketing and distribution - 6
1 6
Page 3
Page 4
3. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2021 46,182
As at 31 December 2021 46,182
Depreciation
As at 1 January 2021 16,795
Provided during the period 2,939
As at 31 December 2021 19,734
Net Book Value
As at 31 December 2021 26,448
As at 1 January 2021 29,387
4. Stocks
2021 2020
£ £
Stock - finished goods 7,101 7,101
7,101 7,101
5. Debtors
2021 2020
£ £
Due within one year
Trade debtors 11,947 18,877
Other debtors 34,036 82,853
45,983 101,730
6. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Bank loans and overdrafts 3,477 18,046
VAT 3,398 7,417
Other creditors 25,494 20,879
Director's loan account 38,948 58,512
Amounts owed to associates 4,198 4,198
75,515 109,052
7. Share Capital
2021 2020
Allotted, Called up and fully paid 2 2
Page 4
Page 5
8. General Information
Flavours Of Spain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05660412 . The registered office is 39 ST MARGARETS STREET, ROCHESTER, KENT, ME1 1UF.
Page 5