Acorah Software Products - Accounts Production 14.5.601 false true false 1 August 2022 31 July 2023 31 July 2023 14262297 Mr Sayantan Das Adhikari Ms Amoe Chen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14262297 2022-07-31 14262297 2023-07-31 14262297 2022-08-01 2023-07-31 14262297 frs-core:CurrentFinancialInstruments 2023-07-31 14262297 frs-core:BetweenOneFiveYears 2023-07-31 14262297 frs-core:NetGoodwill 2023-07-31 14262297 frs-core:NetGoodwill 2022-08-01 2023-07-31 14262297 frs-core:NetGoodwill 2022-07-31 14262297 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-01 2023-07-31 14262297 frs-core:MoreThanFiveYears 2023-07-31 14262297 frs-core:PlantMachinery 2023-07-31 14262297 frs-core:PlantMachinery 2022-08-01 2023-07-31 14262297 frs-core:PlantMachinery 2022-07-31 14262297 frs-core:WithinOneYear 2023-07-31 14262297 frs-core:ShareCapital 2023-07-31 14262297 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14262297 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 14262297 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 14262297 frs-bus:SmallEntities 2022-08-01 2023-07-31 14262297 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 14262297 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 14262297 frs-bus:Director1 2022-08-01 2023-07-31 14262297 frs-bus:Director2 2022-08-01 2023-07-31 14262297 frs-countries:EnglandWales 2022-08-01 2023-07-31
Registered number: 14262297
Hakka Eateries Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14262297
2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 91,120
Tangible Assets 5 6,364
97,484
CURRENT ASSETS
Debtors 6 7,072
Cash at bank and in hand 9,019
16,091
Creditors: Amounts Falling Due Within One Year 7 (125,287 )
NET CURRENT ASSETS (LIABILITIES) (109,196 )
TOTAL ASSETS LESS CURRENT LIABILITIES (11,712 )
NET LIABILITIES (11,712 )
CAPITAL AND RESERVES
Called up share capital 8 100
Profit and Loss Account (11,812 )
SHAREHOLDERS' FUNDS (11,712)
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 Sayantan Das Adhikari
Director
10 April 2024
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
Hakka Eateries Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14262297 . The registered office is 248 Streatfield Road , Harrow , HA3 9BY.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
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:
Leasehold No depreciation
Plant & Machinery 20% on RBM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4
4
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2022 91,120
As at 31 July 2023 91,120
Net Book Value
As at 31 July 2023 91,120
As at 1 August 2022 91,120
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 7,955
As at 31 July 2023 7,955
Depreciation
As at 1 August 2022 -
Provided during the period 1,591
As at 31 July 2023 1,591
Net Book Value
As at 31 July 2023 6,364
As at 1 August 2022 7,955
6. Debtors
2023
£
Due within one year
Trade debtors 1,239
Other debtors 5,833
7,072
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors 11,541
Amounts owed to participating interests 62,000
Other creditors 44,911
Taxation and social security 6,835
125,287
8. Share Capital
2023
£
Allotted, Called up and fully paid 100
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023
£
Not later than one year 35,000
Later than one year and not later than five years 140,000
Later than five years 210,000
385,000
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