Acorah Software Products - Accounts Production 14.3.260 false true 30 June 2022 1 July 2021 true No description of principal activity 1 July 2022 30 June 2023 30 June 2023 12057453 Mrs Sarah Taylor Mr Paul Taylor Mrs Sarah Taylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12057453 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-06-30 12057453 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-06-30 12057453 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-06-30 12057453 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-06-30 12057453 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-07-01 2023-06-30 12057453 frs-core:AllSubsidiaries 2022-07-01 2023-06-30 12057453 frs-core:KeyManagementPersonnel 2022-07-01 2023-06-30 12057453 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-07-01 2023-06-30 12057453 frs-core:OtherRelatedParties 2022-07-01 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Registered number: 12057453
TEAKI LTD
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 June 2023
W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors Mrs Sarah Taylor
Mr Paul Taylor
Secretary Mrs Sarah Taylor
Company Number 12057453
Registered Office Pinehurst 59a Winchester Road
Walton-on-Thames
Surrey
KT12 2RH
Accountants W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2023 .
Directors
The directors who held office during the year were as follows:
Mrs Sarah Taylor
Mr Paul Taylor Appointed 31/08/2022
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Sarah Taylor
Director
15/03/2024
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated 18th June, 2019 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the Balance Sheet as at 30th June, 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Alan Leonard Wakefield
15/03/2024
W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 35,878 57,018
Cost of sales - (678 )
GROSS PROFIT 35,878 56,340
Distribution costs (6,316 ) (12,365 )
Administrative expenses (11,475 ) (23,405 )
OPERATING PROFIT 18,087 20,570
Interest payable and similar charges (21 ) (39 )
PROFIT BEFORE TAXATION 18,066 20,531
Tax on Profit (3,433 ) (3,901 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 14,633 16,630
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,166 1,166
1,166 1,166
CURRENT ASSETS
Debtors 5 8,050 (7,725 )
Cash at bank and in hand 7,397 8,460
15,447 735
Creditors: Amounts Falling Due Within One Year 6 (18,960 ) (16,881 )
NET CURRENT ASSETS (LIABILITIES) (3,513 ) (16,146 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,347 ) (14,980 )
NET LIABILITIES (2,347 ) (14,980 )
CAPITAL AND RESERVES
Called up share capital 7 10 2
Profit and Loss Account (2,357 ) (14,982 )
SHAREHOLDERS' FUNDS (2,347) (14,980)
For the year ending 30 June 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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs Sarah Taylor
Director
15/03/2024
The notes on pages 6 to 7 form part of these financial statements.
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Page 6
Notes to the Financial Statements
1. General Information
TEAKI LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12057453 . The registered office is Pinehurst 59a Winchester Road, Walton-on-Thames, Surrey, KT12 2RH.
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
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.
2.3. 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:
Freehold 0
Leasehold 0
Plant & Machinery 0
Motor Vehicles 0
Fixtures & Fittings 0
Computer Equipment 0
2.4. Taxation
Income 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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 697 469 1,166
As at 30 June 2023 697 469 1,166
Net Book Value
As at 30 June 2023 697 469 1,166
As at 1 July 2022 697 469 1,166
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,050 1,900
Prepayments and accrued income - (9,625 )
8,050 (7,725 )
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 3,433 3,901
Net wages 1,046 -
Other creditors 1,900 810
Directors' loan accounts 12,581 12,170
18,960 16,881
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 2
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