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Registered number: 11071772
The Brunch Company (Essex) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11071772
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,787 64,001
59,787 64,001
CURRENT ASSETS
Stocks 5 3,500 3,500
Debtors 6 147,650 59,585
Cash at bank and in hand 9,039 52,351
160,189 115,436
Creditors: Amounts Falling Due Within One Year 7 (107,102 ) (56,733 )
NET CURRENT ASSETS (LIABILITIES) 53,087 58,703
TOTAL ASSETS LESS CURRENT LIABILITIES 112,874 122,704
Creditors: Amounts Falling Due After More Than One Year 8 (15,421 ) (26,072 )
NET ASSETS 97,453 96,632
CAPITAL AND RESERVES
Called up share capital 9 200 200
Income Statement 97,253 96,432
SHAREHOLDERS' FUNDS 97,453 96,632
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For the year ending 30 November 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 Income Statement.
The financial statements were approved by the board of directors on 2 April 2024 and were signed on its behalf by:
Mr A G Oukili
Director
Mr D O Mead
Director
2 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Brunch Company (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11071772 . The registered office is Second Floor, Finance House, 20/21 Aviation Way, Southend-on-Sea, Essex, SS2 6UN.
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.
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:
Plant & Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 25% Straight Line
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
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2022: 18)
13 18
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 108,315
As at 30 November 2023 108,315
Depreciation
As at 1 December 2022 44,314
Provided during the period 4,214
As at 30 November 2023 48,528
Net Book Value
As at 30 November 2023 59,787
As at 1 December 2022 64,001
5. Stocks
2023 2022
£ £
Stocks 3,500 3,500
6. Debtors
2023 2022
£ £
Due within one year
Other debtors 147,650 59,585
147,650 59,585
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,063 9,765
Other creditors 25 217
Taxation and social security 97,014 46,751
107,102 56,733
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,421 26,072
15,421 26,072
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Abdelhamid Oukili - 9,961 - - 9,961
Mr Daniel Mead - 9,219 - - 9,219
The above loan is unsecured, interest free and repayable on demand.
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