Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 SC443794 Sinead McMahon iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC443794 2023-03-31 SC443794 2024-03-31 SC443794 2023-04-01 2024-03-31 SC443794 frs-core:CurrentFinancialInstruments 2024-03-31 SC443794 frs-core:FurnitureFittings 2024-03-31 SC443794 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC443794 frs-core:FurnitureFittings 2023-03-31 SC443794 frs-core:NetGoodwill 2024-03-31 SC443794 frs-core:NetGoodwill 2023-04-01 2024-03-31 SC443794 frs-core:NetGoodwill 2023-03-31 SC443794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 SC443794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-04-01 2024-03-31 SC443794 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-31 SC443794 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC443794 frs-core:ShareCapital 2024-03-31 SC443794 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC443794 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC443794 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC443794 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC443794 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC443794 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC443794 frs-bus:Director1 2023-04-01 2024-03-31 SC443794 frs-countries:Scotland 2023-04-01 2024-03-31 SC443794 2022-03-31 SC443794 2023-03-31 SC443794 2022-04-01 2023-03-31 SC443794 frs-core:CurrentFinancialInstruments 2023-03-31 SC443794 frs-core:ShareCapital 2023-03-31 SC443794 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC443794
Cucina Ristorante Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC443794
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 52,857 60,457
52,857 60,457
CURRENT ASSETS
Stocks 6 6,400 5,900
Debtors 7 18,224 14,917
Cash at bank and in hand 80,104 93,476
104,728 114,293
Creditors: Amounts Falling Due Within One Year 8 (73,564 ) (59,846 )
NET CURRENT ASSETS (LIABILITIES) 31,164 54,447
TOTAL ASSETS LESS CURRENT LIABILITIES 84,021 114,904
NET ASSETS 84,021 114,904
CAPITAL AND RESERVES
Called up share capital 9 10 10
Profit and Loss Account 84,011 114,894
SHAREHOLDERS' FUNDS 84,021 114,904
Page 1
Page 2
For the year ending 31 March 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 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
Sinead McMahon
Director
28 August 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
Cucina Ristorante Limited is a private company, limited by shares, incorporated in Scotland, registered number SC443794 . The registered office is Unit 3 The Galleries, Balloch Road, Balloch, G83 8SS.
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. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible Assets
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Leasehold 5%
Plant & Machinery 33%
Fixtures & Fittings 20%
2.5. Stocks and Work in Progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks
to their present location and condition.
2.6. Taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 20)
21 20
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 90,000
As at 31 March 2024 90,000
Amortisation
As at 1 April 2023 90,000
As at 31 March 2024 90,000
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 68,805 73,549 142,354
As at 31 March 2024 68,805 73,549 142,354
Depreciation
As at 1 April 2023 22,140 59,757 81,897
Provided during the period 3,440 4,160 7,600
As at 31 March 2024 25,580 63,917 89,497
Net Book Value
As at 31 March 2024 43,225 9,632 52,857
As at 1 April 2023 46,665 13,792 60,457
6. Stocks
2024 2023
£ £
Stock 6,400 5,900
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 18,224 6,577
Other debtors - 8,340
18,224 14,917
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,016 14,455
Other creditors 22,892 19,234
Taxation and social security 34,656 26,157
73,564 59,846
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
Page 4