Acorah Software Products - Accounts Production 14.3.260 false true true 31 August 2022 1 September 2021 false 1 September 2022 31 August 2023 31 August 2023 09171113 Tracey Walsh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09171113 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-31 09171113 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 09171113 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 09171113 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 09171113 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-09-01 2023-08-31 09171113 frs-core:AllSubsidiaries 2022-09-01 2023-08-31 09171113 frs-core:KeyManagementPersonnel 2022-09-01 2023-08-31 09171113 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-09-01 2023-08-31 09171113 frs-core:OtherRelatedParties 2022-09-01 2023-08-31 09171113 2022-08-31 09171113 2023-08-31 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2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 09171113 dpl-frs:Item8 2021-09-01 2022-08-31 09171113 dpl-frs:Item8 2021-08-31 09171113 dpl-frs:Item8 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 09171113 dpl-frs:Item9 2021-09-01 2022-08-31 09171113 dpl-frs:Item9 2021-08-31 09171113 dpl-frs:Item9 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 09171113 dpl-frs:Item10 2021-09-01 2022-08-31 09171113 dpl-frs:Item10 2021-08-31 09171113 dpl-frs:Item10 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 09171113 dpl-frs:Item11 2021-09-01 2022-08-31 09171113 dpl-frs:Item11 2021-08-31 09171113 dpl-frs:Item11 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 09171113 dpl-frs:Item12 2021-09-01 2022-08-31 09171113 dpl-frs:Item12 2021-08-31 09171113 dpl-frs:Item12 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 09171113 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 09171113 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 09171113 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 09171113 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 09171113 1 2021-09-01 2022-08-31 09171113 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 09171113
Cheeky Monkeys (Kent) Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 August 2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Cheeky Monkeys (Kent) Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cheeky Monkeys (Kent) Limited for the year ended 31 August 2023 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Cheeky Monkeys (Kent) Limited , as a body, in accordance with the terms of our engagement letter dated 26 August 2014. Our work has been undertaken solely to prepare for your approval the accounts of Cheeky Monkeys (Kent) Limited and state those matters that we have agreed to state to the director of Cheeky Monkeys (Kent) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cheeky Monkeys (Kent) Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Cheeky Monkeys (Kent) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cheeky Monkeys (Kent) Limited . You consider that Cheeky Monkeys (Kent) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Cheeky Monkeys (Kent) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
TaxAssist Accountants
29/09/2023
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Page 1
Page 2
Statement of Financial Position
Registered number: 09171113
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 10,936 42,052
Cash at bank and in hand - 890
10,936 42,942
Creditors: Amounts Falling Due Within One Year 6 (10,109 ) (23,700 )
NET CURRENT ASSETS (LIABILITIES) 827 19,242
TOTAL ASSETS LESS CURRENT LIABILITIES 827 19,242
Creditors: Amounts Falling Due After More Than One Year 7 (13,053 ) (19,101 )
NET (LIABILITIES)/ASSETS (12,226 ) 141
CAPITAL AND RESERVES
Called up share capital 8 100 100
Income Statement (12,326 ) 41
SHAREHOLDERS' FUNDS (12,226) 141
Page 2
Page 3
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
On behalf of the board
Tracey Walsh
Director
29/09/2023
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cheeky Monkeys (Kent) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09171113 . The registered office is 29 Woodpecker Road, Larkfield, Aylesford, KENT, ME20 6JQ.
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 regard the current losses as unusual and are prepared to support the company through this period.
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. 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 income statement over its estimated economic life of two and a half years. The goodwill in the accounts is fully amortised.
2.5. 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:
Computer Equipment 25% straight line basis
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2.6. 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 year 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 asset reflects 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 5 (2022: 4)
5 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2022 880
As at 31 August 2023 880
Depreciation
As at 1 September 2022 880
As at 31 August 2023 880
Net Book Value
As at 31 August 2023 -
As at 1 September 2022 -
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5. Debtors
2023 2022
£ £
Due within one year
Other debtors - 2,614
Corporation tax recoverable assets 8,457 8,035
Deferred tax current asset 2,479 -
Director's loan account - 31,403
10,936 42,052
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 6,454 6,453
Corporation tax 61 8,457
Net wages - 3,617
Other creditors 2,067 4,547
Pension payable - 123
Accruals and deferred income 494 503
Director's loan account 1,033 -
10,109 23,700
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 13,053 19,101
13,053 19,101
The company took out a Bounce Back loan for £30,300. The loan is over 6 years. Interest is charged at 2.5% per annum.
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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