Acorah Software Products - Accounts Production 15.0.500 false true true 31 October 2022 7 October 2021 false 1 November 2022 31 October 2023 31 October 2023 13667034 Mr Andrew Barton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13667034 2022-10-31 13667034 2023-10-31 13667034 2022-11-01 2023-10-31 13667034 frs-core:CurrentFinancialInstruments 2023-10-31 13667034 frs-core:PlantMachinery 2023-10-31 13667034 frs-core:PlantMachinery 2022-11-01 2023-10-31 13667034 frs-core:PlantMachinery 2022-10-31 13667034 frs-core:ShareCapital 2023-10-31 13667034 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 13667034 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 13667034 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 13667034 frs-bus:SmallEntities 2022-11-01 2023-10-31 13667034 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 13667034 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 13667034 frs-bus:Director1 2022-11-01 2023-10-31 13667034 frs-countries:EnglandWales 2022-11-01 2023-10-31 13667034 2021-10-06 13667034 2022-10-31 13667034 2021-10-07 2022-10-31 13667034 frs-core:CurrentFinancialInstruments 2022-10-31 13667034 frs-core:ShareCapital 2022-10-31 13667034 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 13667034
Cool Beans On The Green Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13667034
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 630 -
630 -
CURRENT ASSETS
Debtors 5 1,750 163
Cash at bank and in hand 17,825 27,949
19,575 28,112
Creditors: Amounts Falling Due Within One Year 6 (63,326 ) (30,641 )
NET CURRENT ASSETS (LIABILITIES) (43,751 ) (2,529 )
TOTAL ASSETS LESS CURRENT LIABILITIES (43,121 ) (2,529 )
NET LIABILITIES (43,121 ) (2,529 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (43,221 ) (2,629 )
SHAREHOLDERS' FUNDS (43,121) (2,529)
Page 1
Page 2
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 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 Andrew Barton
Director
30 July 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
Cool Beans On The Green Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13667034 . The registered office is 5 Den Road, Teignmouth, TQ14 8AR.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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 25% reducing balance
2.4. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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 -
Additions 840
As at 31 October 2023 840
Depreciation
As at 1 November 2022 -
Provided during the period 210
As at 31 October 2023 210
Net Book Value
As at 31 October 2023 630
As at 1 November 2022 -
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Page 4
5. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Other debtors 1,750 -
Other taxes and social security - 163
1,750 163
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Trade creditors - 241
Accruals and deferred income 2,235 500
Director's loan account 61,091 29,900
63,326 30,641
7. Share Capital
31 October 2023 31 October 2022
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
At the year end, 31 October 2023, the company owed the director £61,091 (2022- £29,900) in respect of loans held with the company. These amounts are interest free and repayable on demand.
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