Acorah Software Products - Accounts Production 15.0.600 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09311035 Dr Grace Macaulay Dr Grace Macaulay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09311035 2022-11-30 09311035 2023-11-30 09311035 2022-12-01 2023-11-30 09311035 frs-core:CurrentFinancialInstruments 2023-11-30 09311035 frs-core:Non-currentFinancialInstruments 2023-11-30 09311035 frs-core:FurnitureFittings 2023-11-30 09311035 frs-core:FurnitureFittings 2022-12-01 2023-11-30 09311035 frs-core:FurnitureFittings 2022-11-30 09311035 frs-core:NetGoodwill 2023-11-30 09311035 frs-core:NetGoodwill 2022-12-01 2023-11-30 09311035 frs-core:NetGoodwill 2022-11-30 09311035 frs-core:PlantMachinery 2023-11-30 09311035 frs-core:PlantMachinery 2022-12-01 2023-11-30 09311035 frs-core:PlantMachinery 2022-11-30 09311035 frs-core:ShareCapital 2023-11-30 09311035 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09311035 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09311035 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09311035 frs-bus:SmallEntities 2022-12-01 2023-11-30 09311035 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09311035 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09311035 frs-bus:Director1 2022-12-01 2023-11-30 09311035 frs-bus:CompanySecretary1 2022-12-01 2023-11-30 09311035 frs-countries:EnglandWales 2022-12-01 2023-11-30 09311035 2021-11-30 09311035 2022-11-30 09311035 2021-12-01 2022-11-30 09311035 frs-core:CurrentFinancialInstruments 2022-11-30 09311035 frs-core:Non-currentFinancialInstruments 2022-11-30 09311035 frs-core:ShareCapital 2022-11-30 09311035 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09311035
Eko Kitchen Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
DEM Services & Co Ltd
ACMA
44 Prince Avenue
Southend-On-Sea
United Kingdom
SS2 6NN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09311035
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,000 15,000
Tangible Assets 5 11,143 14,858
21,143 29,858
CURRENT ASSETS
Stocks 6 13,644 14,886
Cash at bank and in hand 2,202 339
15,846 15,225
Creditors: Amounts Falling Due Within One Year 7 (180,686 ) (181,275 )
NET CURRENT ASSETS (LIABILITIES) (164,840 ) (166,050 )
TOTAL ASSETS LESS CURRENT LIABILITIES (143,697 ) (136,192 )
Creditors: Amounts Falling Due After More Than One Year 8 (13,190 ) (16,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,857 ) (5,857 )
NET LIABILITIES (162,744 ) (158,049 )
CAPITAL AND RESERVES
Called up share capital 9 2,000 2,000
Profit and Loss Account (164,744 ) (160,049 )
SHAREHOLDERS' FUNDS (162,744) (158,049)
Page 1
Page 2
For the year 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
Dr Grace Macaulay
Director
23/08/2024
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
Eko Kitchen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09311035 . The registered office is 8 Norfolk Street, Cambridge, CB1 2LF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 25% Reducing Balance Method
Fixtures & Fittings 25% Reducing Balance Method
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2022 50,000
As at 30 November 2023 50,000
Amortisation
As at 1 December 2022 35,000
Provided during the period 5,000
As at 30 November 2023 40,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 November 2023 10,000
As at 1 December 2022 15,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 49,913 10,260 60,173
As at 30 November 2023 49,913 10,260 60,173
Depreciation
As at 1 December 2022 36,678 8,637 45,315
Provided during the period 3,309 406 3,715
As at 30 November 2023 39,987 9,043 49,030
Net Book Value
As at 30 November 2023 9,926 1,217 11,143
As at 1 December 2022 13,235 1,623 14,858
6. Stocks
2023 2022
£ £
Finished goods 13,644 14,886
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) -
Bank loans and overdrafts 2,673 2,673
Accruals and deferred income 950 913
Director's loan account 177,064 177,689
180,686 181,275
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 13,190 16,000
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2,000 2,000
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