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 SC363001 Mr S Maqbool iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC363001 2022-07-31 SC363001 2023-07-31 SC363001 2022-08-01 2023-07-31 SC363001 frs-core:CurrentFinancialInstruments 2023-07-31 SC363001 frs-core:FurnitureFittings 2023-07-31 SC363001 frs-core:FurnitureFittings 2022-08-01 2023-07-31 SC363001 frs-core:FurnitureFittings 2022-07-31 SC363001 frs-core:ShareCapital 2023-07-31 SC363001 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 SC363001 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 SC363001 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 SC363001 frs-bus:SmallEntities 2022-08-01 2023-07-31 SC363001 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 SC363001 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 SC363001 frs-bus:Director1 2022-08-01 2023-07-31 SC363001 frs-countries:Scotland 2022-08-01 2023-07-31 SC363001 2021-07-31 SC363001 2022-07-31 SC363001 2021-08-01 2022-07-31 SC363001 frs-core:CurrentFinancialInstruments 2022-07-31 SC363001 frs-core:ShareCapital 2022-07-31 SC363001 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: SC363001
Mosque Kitchen Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Sutherland Black
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC363001
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,359 5,803
5,359 5,803
CURRENT ASSETS
Debtors 5 3,467 1,191
Cash at bank and in hand 5,879 9,036
9,346 10,227
Creditors: Amounts Falling Due Within One Year 6 (468,840 ) (473,483 )
NET CURRENT ASSETS (LIABILITIES) (459,494 ) (463,256 )
TOTAL ASSETS LESS CURRENT LIABILITIES (454,135 ) (457,453 )
NET LIABILITIES (454,135 ) (457,453 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (454,136 ) (457,454 )
SHAREHOLDERS' FUNDS (454,135) (457,453)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 S Maqbool
Director
12/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Mosque Kitchen Limited is a private company, limited by shares, incorporated in Scotland, registered number SC363001 . The registered office is 31-33 Nicolson Square, Edinburgh, EH8 9BX.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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.
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.
2.4. 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:
Fixtures & Fittings 25% on reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 8 5
8 5
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2022 52,036
Additions 1,098
As at 31 July 2023 53,134
Depreciation
As at 1 August 2022 46,233
Provided during the period 1,542
As at 31 July 2023 47,775
Net Book Value
As at 31 July 2023 5,359
As at 1 August 2022 5,803
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 3,467 1,191
3,467 1,191
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 16,851 1,208
Social security and other tax 2,177 5,196
VAT 16,781 34,370
Accrued expenses 7,287 6,710
Director's loan account 425,744 425,999
468,840 473,483
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4