Acorah Software Products - Accounts Production 15.0.500 false true false 9 November 2022 8 May 2024 8 May 2024 SC749834 Mr Andrew Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC749834 2022-11-08 SC749834 2024-05-08 SC749834 2022-11-09 2024-05-08 SC749834 frs-core:CurrentFinancialInstruments 2024-05-08 SC749834 frs-core:ComputerEquipment 2024-05-08 SC749834 frs-core:ComputerEquipment 2022-11-09 2024-05-08 SC749834 frs-core:ComputerEquipment 2022-11-08 SC749834 frs-core:FurnitureFittings 2024-05-08 SC749834 frs-core:FurnitureFittings 2022-11-09 2024-05-08 SC749834 frs-core:FurnitureFittings 2022-11-08 SC749834 frs-core:PlantMachinery 2024-05-08 SC749834 frs-core:PlantMachinery 2022-11-09 2024-05-08 SC749834 frs-core:PlantMachinery 2022-11-08 SC749834 frs-core:ShareCapital 2024-05-08 SC749834 frs-core:RetainedEarningsAccumulatedLosses 2024-05-08 SC749834 frs-bus:PrivateLimitedCompanyLtd 2022-11-09 2024-05-08 SC749834 frs-bus:FilletedAccounts 2022-11-09 2024-05-08 SC749834 frs-bus:SmallEntities 2022-11-09 2024-05-08 SC749834 frs-bus:AuditExempt-NoAccountantsReport 2022-11-09 2024-05-08 SC749834 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-09 2024-05-08 SC749834 frs-bus:Director1 2022-11-09 2024-05-08 SC749834 frs-countries:Scotland 2022-11-09 2024-05-08
Registered number: SC749834
Bonza Bars BOFA Ltd
Unaudited Financial Statements
For the Period 9 November 2022 to 8 May 2024
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC749834
8 May 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 90,266
90,266
CURRENT ASSETS
Debtors 5 18,835
Cash at bank and in hand 49,220
68,055
Creditors: Amounts Falling Due Within One Year 6 (164,827 )
NET CURRENT ASSETS (LIABILITIES) (96,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,506 )
NET LIABILITIES (6,506 )
CAPITAL AND RESERVES
Called up share capital 7 1
Profit and Loss Account (6,507 )
SHAREHOLDERS' FUNDS (6,506)
For the period ending 8 May 2024 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 Mitchell
Director
5 August 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
Bonza Bars BOFA Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC749834 . The registered office is RFL House, Anderson Street, Dunblane, FK15 9AJ.
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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the period was: 40
40
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 9 November 2022 19,011 70,401 15,743 105,155
As at 8 May 2024 19,011 70,401 15,743 105,155
Depreciation
As at 9 November 2022 - - - -
Provided during the period 4,538 7,901 2,450 14,889
As at 8 May 2024 4,538 7,901 2,450 14,889
Net Book Value
As at 8 May 2024 14,473 62,500 13,293 90,266
As at 9 November 2022 19,011 70,401 15,743 105,155
Page 2
Page 3
5. Debtors
8 May 2024
£
Due within one year
Other debtors 18,835
6. Creditors: Amounts Falling Due Within One Year
8 May 2024
£
Trade creditors 86,577
Bank loans and overdrafts 58,513
Taxation and social security 19,737
164,827
7. Share Capital
8 May 2024
£
Allotted, Called up and fully paid 1
Page 3