Acorah Software Products - Accounts Production 14.2.200 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 10621736 Mr Adam Smith Mr Charles Dobosz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10621736 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 10621736 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 10621736 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 10621736 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 10621736 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 10621736 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 10621736 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 10621736 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 10621736 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 10621736 2022-03-31 10621736 2023-03-31 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Registered number: 10621736
Las Ramblas Wine and Tapas Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10621736
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,016 113,374
105,016 113,374
CURRENT ASSETS
Stocks 8,324 14,665
Debtors 5 176,652 305,632
Cash at bank and in hand 4,334 12,446
189,310 332,743
Creditors: Amounts Falling Due Within One Year 6 (269,345 ) (396,330 )
NET CURRENT ASSETS (LIABILITIES) (80,035 ) (63,587 )
TOTAL ASSETS LESS CURRENT LIABILITIES 24,981 49,787
Creditors: Amounts Falling Due After More Than One Year 7 (21,667 ) (31,370 )
NET ASSETS 3,314 18,417
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 3,214 18,317
SHAREHOLDERS' FUNDS 3,314 18,417
Page 1
Page 2
For the year ending 31 March 2023 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 Charles Dobosz
Director
23/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Las Ramblas Wine and Tapas Limited (registered number 10621736 ) is a private company, limited by shares.
The company is incorporated in England & Wales
The registered office is The Treasury Basement, Palmyra Square South, Warrington, Cheshire, WA1 1BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write down the cost of fixed assets, less their estimated residual value, over their expected useful lives.

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The depreciation rates generally applicable are:
Leasehold 10% reducing balance
Fixtures & Fittings 10% reducing balance
2.4. 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.
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax. The company’s liability for current tax is calculated using the tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the the computation of taxable profit. The carrying amount of deferred assets is reviewed at the end of each 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 accounting period.
2.6. 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.
3. Average Number of Employees
The average number of people employed by the company was 15 (2022: 17)
15 17
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 140,204 49,774 189,978
Additions - 2,776 2,776
As at 31 March 2023 140,204 52,550 192,754
Depreciation
As at 1 April 2022 57,412 19,192 76,604
Provided during the period 8,660 2,474 11,134
As at 31 March 2023 66,072 21,666 87,738
Net Book Value
As at 31 March 2023 74,132 30,884 105,016
As at 1 April 2022 82,792 30,582 113,374

5. Debtors
2023 2022
£ £
Due within one year
Amounts owed by related parties 176,652 305,632
176,652 305,632

6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 57,762 53,478
Bank loans and overdrafts 10,000 10,644
Corporation tax 21,477 21,477
Other taxes and social security 130,042 285,037
Other creditors 50,064 25,694
269,345 396,330

Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 21,667 31,370
21,667 31,370

8. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of the employees. 
The assets of the scheme are held separately from those of the company in an independently administered fund.
9. Operating Lease commitments
The company has commitments under non-cancellable operating leases. 
The total of future minimum lease payments is £428,750 (2022: £427,500).
Page 5