Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11634355 Mrs Sandra Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11634355 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 11634355 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 11634355 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 11634355 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 11634355 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 11634355 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 11634355 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 11634355 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 11634355 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 11634355 2022-10-31 11634355 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2021-11-01 2022-10-31 11634355 dpl-frs:CostSales dpl-frs:Item7 2021-10-31 11634355 dpl-frs:CostSales dpl-frs:Item7 2022-10-31 11634355 dpl-frs:DistributionCosts dpl-frs:Item7 2021-11-01 2022-10-31 11634355 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-11-01 2022-10-31 11634355 dpl-frs:Item8 2021-11-01 2022-10-31 11634355 dpl-frs:Item8 2021-10-31 11634355 dpl-frs:Item8 2022-10-31 11634355 dpl-frs:CostSales dpl-frs:Item8 2021-11-01 2022-10-31 11634355 dpl-frs:CostSales dpl-frs:Item8 2021-10-31 11634355 dpl-frs:CostSales dpl-frs:Item8 2022-10-31 11634355 dpl-frs:DistributionCosts dpl-frs:Item8 2021-11-01 2022-10-31 11634355 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-11-01 2022-10-31 11634355 dpl-frs:Item9 2021-11-01 2022-10-31 11634355 dpl-frs:Item9 2021-10-31 11634355 dpl-frs:Item9 2022-10-31 11634355 dpl-frs:CostSales dpl-frs:Item9 2021-11-01 2022-10-31 11634355 dpl-frs:CostSales dpl-frs:Item9 2021-10-31 11634355 dpl-frs:CostSales dpl-frs:Item9 2022-10-31 11634355 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Registered number: 11634355
Millchou Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 October 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11634355
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,531 13,258
Investment Properties 5 470,213 294,098
479,744 307,356
CURRENT ASSETS
Debtors 594 559
Cash at bank and in hand 8,198 18,074
8,792 18,633
NET CURRENT ASSETS (LIABILITIES) 8,792 18,633
TOTAL ASSETS LESS CURRENT LIABILITIES 488,536 325,989
Creditors: Amounts Falling Due After More Than One Year (509,680 ) (335,700 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (994 ) (994 )
NET LIABILITIES (22,138 ) (10,705 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (22,139 ) (10,706 )
SHAREHOLDERS' FUNDS (22,138) (10,705)
Page 1
Page 2
For the year ending 31 October 2023 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 October 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mrs Sandra Taylor
Director
24/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Millchou Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11634355 . The registered office is 76 Innovation Centre, University Road, Canterbury, Kent, CT2 7FG.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. Covid-19 has not impacted the company's going concern status.
2.3. 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.
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.
2.4. 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 20% straight line
Fixtures & Fittings 20% straight line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Total
£
Cost
As at 1 November 2022 37,268
As at 31 October 2023 37,268
Depreciation
As at 1 November 2022 24,010
Provided during the period 3,727
As at 31 October 2023 27,737
Net Book Value
As at 31 October 2023 9,531
As at 1 November 2022 13,258
Page 3
Page 4
5. Investment Property
2023
£
Fair Value
As at 1 November 2022 294,098
Additions 176,115
As at 31 October 2023 470,213
6. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 994 994
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Reserves
Profit and loss account
The profit and loss account includes all current and prior period retained profits and losses.
9. Related Party Transactions
At the year end, the company owed key personnel £509,680 (2022: £335,700). This amount was unsecured, interest free and repayable on demand.
Page 4