Acorah Software Products - Accounts Production 14.5.601 false true true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 04441895 Mr H Soualah Mrs H M Soualah Mrs H M Soualah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04441895 2022-07-31 04441895 2023-07-31 04441895 2022-08-01 2023-07-31 04441895 frs-core:CurrentFinancialInstruments 2023-07-31 04441895 frs-core:ComputerEquipment 2022-08-01 2023-07-31 04441895 frs-core:FurnitureFittings 2022-08-01 2023-07-31 04441895 frs-core:PlantMachinery 2023-07-31 04441895 frs-core:PlantMachinery 2022-08-01 2023-07-31 04441895 frs-core:PlantMachinery 2022-07-31 04441895 frs-core:ShareCapital 2023-07-31 04441895 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 04441895 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 04441895 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 04441895 frs-bus:SmallEntities 2022-08-01 2023-07-31 04441895 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 04441895 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 04441895 frs-bus:Director1 2022-08-01 2023-07-31 04441895 frs-bus:Director2 2022-08-01 2023-07-31 04441895 frs-bus:CompanySecretary1 2022-08-01 2023-07-31 04441895 frs-countries:EnglandWales 2022-08-01 2023-07-31 04441895 2021-07-31 04441895 2022-07-31 04441895 2021-08-01 2022-07-31 04441895 frs-core:CurrentFinancialInstruments 2022-07-31 04441895 frs-core:ShareCapital 2022-07-31 04441895 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 04441895
Chouchoute Chocolaterie Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04441895
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 791 1,059
791 1,059
CURRENT ASSETS
Stocks 8,600 8,600
Debtors 5 1,309 2,886
Cash at bank and in hand 17,469 37,020
27,378 48,506
Creditors: Amounts Falling Due Within One Year 6 (118,936 ) (120,969 )
NET CURRENT ASSETS (LIABILITIES) (91,558 ) (72,463 )
TOTAL ASSETS LESS CURRENT LIABILITIES (90,767 ) (71,404 )
NET LIABILITIES (90,767 ) (71,404 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (90,867 ) (71,504 )
SHAREHOLDERS' FUNDS (90,767) (71,404)
Page 1
Page 2
For the year ending 31 July 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 H Soualah
Director
Mrs H M Soualah
Director
27 November 2023
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Chouchoute Chocolaterie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04441895 . The registered office is 183 Walsall Road, Great Wyrley, Walsall, WS6 6NL.
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 accounts have been prepared on a going concern basis and the shareholders are of the opinion that they will to continue to support the company as necessary in meeting its working capital requirements.
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.
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.

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 15% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.5. 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.
2.6. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 August 2022 44,630
As at 31 July 2023 44,630
Depreciation
As at 1 August 2022 43,571
Provided during the period 268
As at 31 July 2023 43,839
Net Book Value
As at 31 July 2023 791
As at 1 August 2022 1,059
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 46 2,733
Other debtors 1,263 153
1,309 2,886
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,425 5,091
Other creditors 117,348 115,878
Taxation and social security 163 -
118,936 120,969
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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