Acorah Software Products - Accounts Production 14.6.300 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09794817 Miss Twaila Kakubo iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09794817 2022-10-31 09794817 2023-10-31 09794817 2022-11-01 2023-10-31 09794817 frs-core:PlantMachinery 2023-10-31 09794817 frs-core:PlantMachinery 2022-11-01 2023-10-31 09794817 frs-core:PlantMachinery 2022-10-31 09794817 frs-core:ShareCapital 2023-10-31 09794817 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 09794817 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09794817 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 09794817 frs-bus:SmallEntities 2022-11-01 2023-10-31 09794817 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09794817 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 09794817 frs-bus:Director1 2022-11-01 2023-10-31 09794817 frs-countries:EnglandWales 2022-11-01 2023-10-31 09794817 2021-10-31 09794817 2022-10-31 09794817 2021-11-01 2022-10-31 09794817 frs-core:ShareCapital 2022-10-31 09794817 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 09794817
Makeup Candy Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09794817
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 885 1,180
885 1,180
Creditors: Amounts Falling Due Within One Year (183,356 ) (142,498 )
NET CURRENT ASSETS (LIABILITIES) (183,356 ) (142,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES (182,471 ) (141,318 )
NET LIABILITIES (182,471 ) (141,318 )
CAPITAL AND RESERVES
Called up share capital 5 4 4
Profit and Loss Account (182,475 ) (141,322 )
SHAREHOLDERS' FUNDS (182,471) (141,318)
For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Miss Twaila Kakubo
Director
31/07/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Makeup Candy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09794817 . The registered office is 149a Newton Road, Lowton, Warrington, WA3 1EW.
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:
Plant & Machinery 2097
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2022 7,475
As at 31 October 2023 7,475
Depreciation
As at 1 November 2022 6,295
Provided during the period 295
As at 31 October 2023 6,590
Net Book Value
As at 31 October 2023 885
As at 1 November 2022 1,180
Page 2
Page 3
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
Page 3