Acorah Software Products - Accounts Production 15.0.500 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 NI658381 Ms Debora Delgado Garcia Mr William Medina iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI658381 2023-01-31 NI658381 2024-01-31 NI658381 2023-02-01 2024-01-31 NI658381 frs-core:CurrentFinancialInstruments 2024-01-31 NI658381 frs-core:Non-currentFinancialInstruments 2024-01-31 NI658381 frs-core:ComputerEquipment 2024-01-31 NI658381 frs-core:ComputerEquipment 2023-02-01 2024-01-31 NI658381 frs-core:ComputerEquipment 2023-01-31 NI658381 frs-core:FurnitureFittings 2024-01-31 NI658381 frs-core:FurnitureFittings 2023-02-01 2024-01-31 NI658381 frs-core:FurnitureFittings 2023-01-31 NI658381 frs-core:NetGoodwill 2024-01-31 NI658381 frs-core:NetGoodwill 2023-02-01 2024-01-31 NI658381 frs-core:NetGoodwill 2023-01-31 NI658381 frs-core:PlantMachinery 2024-01-31 NI658381 frs-core:PlantMachinery 2023-02-01 2024-01-31 NI658381 frs-core:PlantMachinery 2023-01-31 NI658381 frs-core:ShareCapital 2024-01-31 NI658381 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 NI658381 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 NI658381 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 NI658381 frs-bus:SmallEntities 2023-02-01 2024-01-31 NI658381 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 NI658381 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 NI658381 frs-bus:Director1 2023-02-01 2024-01-31 NI658381 frs-bus:Director2 2023-02-01 2024-01-31 NI658381 frs-countries:NorthernIreland 2023-02-01 2024-01-31 NI658381 2022-01-31 NI658381 2023-01-31 NI658381 2022-02-01 2023-01-31 NI658381 frs-core:CurrentFinancialInstruments 2023-01-31 NI658381 frs-core:Non-currentFinancialInstruments 2023-01-31 NI658381 frs-core:ShareCapital 2023-01-31 NI658381 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: NI658381
W & D Pizza Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI658381
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 40,000 40,000
Tangible Assets 5 25,594 31,992
65,594 71,992
CURRENT ASSETS
Debtors 6 8,204 11,596
Cash at bank and in hand 34,082 69,669
42,286 81,265
Creditors: Amounts Falling Due Within One Year 7 (23,175 ) (24,982 )
NET CURRENT ASSETS (LIABILITIES) 19,111 56,283
TOTAL ASSETS LESS CURRENT LIABILITIES 84,705 128,275
Creditors: Amounts Falling Due After More Than One Year 8 (32,618 ) (39,091 )
NET ASSETS 52,087 89,184
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 51,987 89,084
SHAREHOLDERS' FUNDS 52,087 89,184
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Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 William Medina
Director
9th August 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
W & D Pizza Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI658381 . The registered office is 146 High Street, Holywood, Co. Down, BT18 9HS.
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 20%
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 16)
9 16
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4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 40,000
As at 31 January 2024 40,000
Net Book Value
As at 31 January 2024 40,000
As at 1 February 2023 40,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 56,629 12,645 507 69,781
As at 31 January 2024 56,629 12,645 507 69,781
Depreciation
As at 1 February 2023 29,499 8,189 101 37,789
Provided during the period 5,426 891 81 6,398
As at 31 January 2024 34,925 9,080 182 44,187
Net Book Value
As at 31 January 2024 21,704 3,565 325 25,594
As at 1 February 2023 27,130 4,456 406 31,992
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,178 8,570
Other debtors 3,026 3,026
8,204 11,596
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Bank loans and overdrafts 9,301 9,145
Corporation tax - 7,934
Other taxes and social security 970 504
VAT 7,853 4,849
Accruals and deferred income 2,010 2,010
Directors' loan accounts 3,040 540
23,175 24,982
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 32,618 39,091
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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