Acorah Software Products - Accounts Production 14.6.300 false true true false 2 November 2022 30 November 2023 30 November 2023 14459336 Mia Freya Odell director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14459336 2022-11-01 14459336 2023-11-30 14459336 2022-11-02 2023-11-30 14459336 frs-core:CurrentFinancialInstruments 2023-11-30 14459336 frs-core:ShareCapital 2023-11-30 14459336 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 14459336 frs-bus:PrivateLimitedCompanyLtd 2022-11-02 2023-11-30 14459336 frs-bus:FilletedAccounts 2022-11-02 2023-11-30 14459336 frs-bus:SmallEntities 2022-11-02 2023-11-30 14459336 frs-bus:AuditExempt-NoAccountantsReport 2022-11-02 2023-11-30 14459336 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-02 2023-11-30 14459336 1 2022-11-02 2023-11-30 14459336 frs-bus:Director1 2022-11-02 2023-11-30 14459336 frs-countries:EnglandWales 2022-11-02 2023-11-30
Registered number: 14459336
Gel & Tonic Ltd
Unaudited Financial Statements
For the Period 2 November 2022 to 30 November 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 14459336
30 November 2023
Notes £ £
Creditors: Amounts Falling Due Within One Year 4 (671 )
NET CURRENT ASSETS (LIABILITIES) (671 )
TOTAL ASSETS LESS CURRENT LIABILITIES (671 )
NET LIABILITIES (671 )
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account (771 )
SHAREHOLDERS' FUNDS (671)
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 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
Mia Freya Odell
Director
29 July 2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Gel & Tonic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14459336 . The registered office is 809 Salisbury House, 29 Finsbury Circus, London, EC2M 7AQ.
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. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.
2.3. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from services is recognized at the time the service is fully performed and delivered to the client. Revenue is recognized when it is probable that the payment will be collected, meaning the client has paid for the service at the time of transaction.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
4. Creditors: Amounts Falling Due Within One Year
30 November 2023
£
Accruals and deferred income 120
Director's loan account 551
671
5. Share Capital
30 November 2023
£
Allotted, Called up and fully paid 100
6. Related Party Transactions
Included in creditors due within one year is an amount of £551 owed to its directors. The amount is interest free and repayable on demand.
7. Ultimate Controlling Party
The company's ultimate controlling party is director by virtue of the ownership of 100% of the issued share capital in the company.
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