Acorah Software Products - Accounts Production 14.5.601 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 09902698 Mr Mohammed Akhtar Mr Mohammed Akhtar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09902698 2022-12-31 09902698 2023-12-31 09902698 2023-01-01 2023-12-31 09902698 frs-core:CurrentFinancialInstruments 2023-12-31 09902698 frs-core:Non-currentFinancialInstruments 2023-12-31 09902698 frs-core:ShareCapital 2023-12-31 09902698 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09902698 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09902698 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 09902698 frs-bus:SmallEntities 2023-01-01 2023-12-31 09902698 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09902698 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 09902698 frs-bus:Director1 2023-01-01 2023-12-31 09902698 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 09902698 frs-countries:EnglandWales 2023-01-01 2023-12-31 09902698 2021-12-31 09902698 2022-12-31 09902698 2022-01-01 2022-12-31 09902698 frs-core:CurrentFinancialInstruments 2022-12-31 09902698 frs-core:Non-currentFinancialInstruments 2022-12-31 09902698 frs-core:ShareCapital 2022-12-31 09902698 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 09902698
Black Bull Fitness Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09902698
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 19,702 11,952
Debtors 5 400 -
Investments 6 2,875 2,875
Cash at bank and in hand 9,965 9,245
32,942 24,072
Creditors: Amounts Falling Due Within One Year 7 (102,015 ) (86,998 )
NET CURRENT ASSETS (LIABILITIES) (69,073 ) (62,926 )
TOTAL ASSETS LESS CURRENT LIABILITIES (69,073 ) (62,926 )
Creditors: Amounts Falling Due After More Than One Year 8 (12,243 ) (14,327 )
NET LIABILITIES (81,316 ) (77,253 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (81,317 ) (77,254 )
SHAREHOLDERS' FUNDS (81,316) (77,253)
Page 1
Page 2
For the year ending 31 December 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 Mohammed Akhtar
Director
17/04/2024
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
Black Bull Fitness Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09902698 . The registered office is 66 Woodside Road, Huddersfield, HD4 5JR.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 1)
2 1
4. Stocks
2023 2022
£ £
Finished goods 19,702 11,952
5. Debtors
2023 2022
£ £
Due within one year
Net wages 400 -
400 -
6. Current Asset Investments
2023 2022
£ £
Short term deposits 2,875 2,875
2,875 2,875
Page 3
Page 4
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1 -
Other taxes and social security 45 -
VAT 1,178 1,163
Accruals and deferred income 267 252
Director's loan account 100,524 85,583
102,015 86,998
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,243 14,327
12,243 14,327
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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