Acorah Software Products - Accounts Production 14.6.300 false true false 9 November 2022 30 November 2023 30 November 2023 14473331 Mr Stephen Brittain iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14473331 2022-11-08 14473331 2023-11-30 14473331 2022-11-09 2023-11-30 14473331 frs-core:CurrentFinancialInstruments 2023-11-30 14473331 frs-core:NetGoodwill 2023-11-30 14473331 frs-core:NetGoodwill 2022-11-09 2023-11-30 14473331 frs-core:NetGoodwill 2022-11-08 14473331 frs-core:PlantMachinery 2023-11-30 14473331 frs-core:PlantMachinery 2022-11-09 2023-11-30 14473331 frs-core:PlantMachinery 2022-11-08 14473331 frs-core:ShareCapital 2023-11-30 14473331 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14473331 frs-bus:PrivateLimitedCompanyLtd 2022-11-09 2023-11-30 14473331 frs-bus:FilletedAccounts 2022-11-09 2023-11-30 14473331 frs-bus:SmallEntities 2022-11-09 2023-11-30 14473331 frs-bus:AuditExempt-NoAccountantsReport 2022-11-09 2023-11-30 14473331 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-09 2023-11-30 14473331 frs-bus:Director1 2022-11-09 2023-11-30 14473331 frs-countries:EnglandWales 2022-11-09 2023-11-30
Registered number: 14473331
Whitemoor's Cafe LTD
Unaudited Financial Statements
For the Period 9 November 2022 to 30 November 2023
Oxygen Accountancy
Business Advisors and Taxation Specialists
2 The Coach House
Hatton House, Hatton
Warwick
Warwickshire
CV35 7LD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14473331
30 November 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 18,000
Tangible Assets 5 28,693
46,693
CURRENT ASSETS
Debtors 6 4,875
Cash at bank and in hand 1,510
6,385
Creditors: Amounts Falling Due Within One Year 7 (102,514 )
NET CURRENT ASSETS (LIABILITIES) (96,129 )
TOTAL ASSETS LESS CURRENT LIABILITIES (49,436 )
NET LIABILITIES (49,436 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (49,437 )
SHAREHOLDERS' FUNDS (49,436)
Page 1
Page 2
For the period ending 30 November 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 Stephen Brittain
Director
29th July 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Whitemoor's Cafe LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14473331 . The registered office is 74 Whitemoor Road, Kenilworth, Warwickshire, CV8 2BP.
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. 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 profit and loss account over its estimated economic life of .... 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:
Plant & Machinery over 5 years
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 9 November 2022 -
Additions 20,000
As at 30 November 2023 20,000
Amortisation
As at 9 November 2022 -
Provided during the period 2,000
As at 30 November 2023 2,000
Net Book Value
As at 30 November 2023 18,000
As at 9 November 2022 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 9 November 2022 -
Additions 35,866
As at 30 November 2023 35,866
Depreciation
As at 9 November 2022 -
Provided during the period 7,173
As at 30 November 2023 7,173
Net Book Value
As at 30 November 2023 28,693
As at 9 November 2022 -
6. Debtors
30 November 2023
£
Due within one year
Other debtors 4,875
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
30 November 2023
£
Other creditors 98,898
Taxation and social security 3,616
102,514
8. Share Capital
30 November 2023
£
Allotted, Called up and fully paid 1
Page 5