Acorah Software Products - Accounts Production 14.5.501 false true 30 June 2022 1 July 2021 false 1 July 2022 30 June 2023 30 June 2023 10240511 Mr George Hannides Mrs Angela Hannides Mr George Hannides iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10240511 2022-06-30 10240511 2023-06-30 10240511 2022-07-01 2023-06-30 10240511 frs-core:ComputerEquipment 2022-07-01 2023-06-30 10240511 frs-core:FurnitureFittings 2022-07-01 2023-06-30 10240511 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-07-01 2023-06-30 10240511 frs-core:PlantMachinery 2022-07-01 2023-06-30 10240511 frs-core:ShareCapital 2023-06-30 10240511 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 10240511 frs-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 10240511 frs-bus:AbridgedAccounts 2022-07-01 2023-06-30 10240511 frs-bus:SmallEntities 2022-07-01 2023-06-30 10240511 frs-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 10240511 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 10240511 frs-bus:Director1 2022-07-01 2023-06-30 10240511 frs-bus:Director2 2022-07-01 2023-06-30 10240511 frs-bus:CompanySecretary1 2022-07-01 2023-06-30 10240511 frs-countries:EnglandWales 2022-07-01 2023-06-30 10240511 2021-06-30 10240511 2022-06-30 10240511 2021-07-01 2022-06-30 10240511 frs-core:ShareCapital 2022-06-30 10240511 frs-core:RetainedEarningsAccumulatedLosses 2022-06-30
Registered number: 10240511
Calida Beauty Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10240511
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17,433 162,182
17,433 162,182
CURRENT ASSETS
Debtors (1,524 ) 4,371
Cash at bank and in hand 47,204 1,868
45,680 6,239
Creditors: Amounts Falling Due Within One Year (436,426 ) (443,460 )
NET CURRENT ASSETS (LIABILITIES) (390,746 ) (437,221 )
TOTAL ASSETS LESS CURRENT LIABILITIES (373,313 ) (275,039 )
NET LIABILITIES (373,313 ) (275,039 )
CAPITAL AND RESERVES
Called up share capital 5 3 3
Profit and Loss Account (373,316 ) (275,042 )
SHAREHOLDERS' FUNDS (373,313) (275,039)
Page 1
Page 2
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr George Hannides
Director
31/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Calida Beauty Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10240511 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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. 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 10%
Plant & Machinery 10% - 20%
Fixtures & Fittings 10% - 20%
Computer Equipment 33%
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
3 3
4. Tangible Assets
Total
£
Cost
As at 1 July 2022 279,250
As at 30 June 2023 279,250
Depreciation
As at 1 July 2022 117,068
Provided during the period 144,749
As at 30 June 2023 261,817
...CONTINUED
Page 3
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Net Book Value
As at 30 June 2023 17,433
As at 1 July 2022 162,182
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Page 4