Acorah Software Products - Accounts Production 14.5.601 false true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 12172682 Mr Andrew Cave Mrs Qunize Cave iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12172682 2022-08-31 12172682 2023-08-31 12172682 2022-09-01 2023-08-31 12172682 frs-core:CurrentFinancialInstruments 2023-08-31 12172682 frs-core:ComputerEquipment 2023-08-31 12172682 frs-core:ComputerEquipment 2022-09-01 2023-08-31 12172682 frs-core:ComputerEquipment 2022-08-31 12172682 frs-core:PlantMachinery 2023-08-31 12172682 frs-core:PlantMachinery 2022-09-01 2023-08-31 12172682 frs-core:PlantMachinery 2022-08-31 12172682 frs-core:ShareCapital 2023-08-31 12172682 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 12172682 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 12172682 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 12172682 frs-bus:SmallEntities 2022-09-01 2023-08-31 12172682 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 12172682 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 12172682 frs-bus:Director1 2022-09-01 2023-08-31 12172682 frs-bus:Director2 2022-09-01 2023-08-31 12172682 frs-countries:EnglandWales 2022-09-01 2023-08-31 12172682 2021-08-31 12172682 2022-08-31 12172682 2021-09-01 2022-08-31 12172682 frs-core:CurrentFinancialInstruments 2022-08-31 12172682 frs-core:ShareCapital 2022-08-31 12172682 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31
Registered number: 12172682
Vanilla Byte Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12172682
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,513 2,947
6,513 2,947
CURRENT ASSETS
Debtors 5 10,311 15,200
Cash at bank and in hand 71,140 48,825
81,451 64,025
Creditors: Amounts Falling Due Within One Year 6 (30,202 ) (20,423 )
NET CURRENT ASSETS (LIABILITIES) 51,249 43,602
TOTAL ASSETS LESS CURRENT LIABILITIES 57,762 46,549
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,433 ) -
NET ASSETS 56,329 46,549
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 56,327 46,547
SHAREHOLDERS' FUNDS 56,329 46,549
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For the year ending 31 August 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
Mrs Qunize Cave
Director
16/04/2024
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
Vanilla Byte Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12172682 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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% on reducing balance
Computer Equipment 15% on reducing balance
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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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: 2 (2022: 2)
2 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 - 4,379 4,379
Additions 1,625 3,092 4,717
As at 31 August 2023 1,625 7,471 9,096
Depreciation
As at 1 September 2022 - 1,432 1,432
Provided during the period 244 907 1,151
As at 31 August 2023 244 2,339 2,583
Net Book Value
As at 31 August 2023 1,381 5,132 6,513
As at 1 September 2022 - 2,947 2,947
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,280 15,200
Directors' loan accounts 31 -
10,311 15,200
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 20,750 14,727
VAT 9,342 4,719
Other creditors 110 57
Directors' loan accounts - 920
30,202 20,423
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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8. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr Andrew Cave totalling £31 (2022 - £920 Creditor), no interest is to be charged.
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