Acorah Software Products - Accounts Production 14.6.300 false true 30 September 2022 1 October 2021 false 1 October 2022 30 September 2023 30 September 2023 08489372 Peter Roberts Mair Roberts Philip Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08489372 2022-09-30 08489372 2023-09-30 08489372 2022-10-01 2023-09-30 08489372 frs-core:CurrentFinancialInstruments 2023-09-30 08489372 frs-core:Non-currentFinancialInstruments 2023-09-30 08489372 frs-core:BetweenOneFiveYears 2023-09-30 08489372 frs-core:FurnitureFittings 2023-09-30 08489372 frs-core:FurnitureFittings 2022-10-01 2023-09-30 08489372 frs-core:FurnitureFittings 2022-09-30 08489372 frs-core:NetGoodwill 2023-09-30 08489372 frs-core:NetGoodwill 2022-10-01 2023-09-30 08489372 frs-core:NetGoodwill 2022-09-30 08489372 frs-core:WithinOneYear 2023-09-30 08489372 frs-core:ShareCapital 2023-09-30 08489372 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 08489372 frs-bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08489372 frs-bus:FilletedAccounts 2022-10-01 2023-09-30 08489372 frs-bus:SmallEntities 2022-10-01 2023-09-30 08489372 frs-bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 08489372 frs-bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08489372 frs-bus:Director1 2022-10-01 2023-09-30 08489372 frs-bus:Director2 2022-10-01 2023-09-30 08489372 frs-bus:Director3 2022-10-01 2023-09-30 08489372 frs-core:CurrentFinancialInstruments 1 2023-09-30 08489372 frs-core:CurrentFinancialInstruments 2 2023-09-30 08489372 frs-countries:EnglandWales 2022-10-01 2023-09-30 08489372 2021-09-30 08489372 2022-09-30 08489372 2021-10-01 2022-09-30 08489372 frs-core:CurrentFinancialInstruments 2022-09-30 08489372 frs-core:Non-currentFinancialInstruments 2022-09-30 08489372 frs-core:BetweenOneFiveYears 2022-09-30 08489372 frs-core:WithinOneYear 2022-09-30 08489372 frs-core:ShareCapital 2022-09-30 08489372 frs-core:RetainedEarningsAccumulatedLosses 2022-09-30 08489372 frs-core:CurrentFinancialInstruments 1 2022-09-30 08489372 frs-core:CurrentFinancialInstruments 2 2022-09-30
Registered number: 08489372
Perfectionery Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08489372
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 7,092 8,520
7,092 8,520
CURRENT ASSETS
Stocks 6 3,000 4,000
Debtors 7 6,990 7,284
Cash at bank and in hand 3,265 2,359
13,255 13,643
Creditors: Amounts Falling Due Within One Year 8 (20,510 ) (13,139 )
NET CURRENT ASSETS (LIABILITIES) (7,255 ) 504
TOTAL ASSETS LESS CURRENT LIABILITIES (163 ) 9,024
Creditors: Amounts Falling Due After More Than One Year 9 (155,030 ) (158,030 )
NET LIABILITIES (155,193 ) (149,006 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (155,293 ) (149,106 )
SHAREHOLDERS' FUNDS (155,193) (149,006)
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For the year ending 30 September 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
Peter Roberts
Director
24/07/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Perfectionery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08489372 . The registered office is 255 Sharrow Vale Road, Sheffield, Yorks, S11 8ZE.
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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill was the amount paid in connection with the acquisition of the business in 2013 and 2017. 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 profit and loss account over its estimated economic life of 5 years.
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 % reducing balance
2.5. 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 period was as follows: 12 (2022: 11)
12 11
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4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2022 37,000
As at 30 September 2023 37,000
Amortisation
As at 1 October 2022 37,000
As at 30 September 2023 37,000
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2022 20,165
Additions 936
As at 30 September 2023 21,101
Depreciation
As at 1 October 2022 11,645
Provided during the period 2,364
As at 30 September 2023 14,009
Net Book Value
As at 30 September 2023 7,092
As at 1 October 2022 8,520
6. Stocks
2023 2022
£ £
Stock - ingredients 3,000 4,000
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,196 3,183
Prepayments and accrued income 250 250
Rent deposit 2,700 2,700
VAT debtor 844 1,151
6,990 7,284
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,718 1,828
Bank loans and overdrafts 6,000 6,000
Other taxes and social security 516 284
Accruals and deferred income 12,276 5,027
20,510 13,139
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 10,000 16,000
Directors loan account 145,030 142,030
155,030 158,030
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 12,000 -
Later than one year and not later than five years 46,000 -
58,000 -
This is a 5-year lease which started in August 2023 and is being paid on a monthly basis.
12. Related Party Transactions
As at 30 September 2023 a director had loaned the company £145,030 (2022: £142,030). This loan is unsecured, bears no interest, and has no fixed term.
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