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 08759601 Mrs P Woodruff iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08759601 2022-11-30 08759601 2023-11-30 08759601 2022-12-01 2023-11-30 08759601 frs-core:CurrentFinancialInstruments 2023-11-30 08759601 frs-core:Non-currentFinancialInstruments 2023-11-30 08759601 frs-core:ComputerEquipment 2022-12-01 2023-11-30 08759601 frs-core:FurnitureFittings 2022-12-01 2023-11-30 08759601 frs-core:MotorVehicles 2022-12-01 2023-11-30 08759601 frs-core:PlantMachinery 2023-11-30 08759601 frs-core:PlantMachinery 2022-12-01 2023-11-30 08759601 frs-core:PlantMachinery 2022-11-30 08759601 frs-core:ShareCapital 2023-11-30 08759601 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 08759601 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08759601 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 08759601 frs-bus:SmallEntities 2022-12-01 2023-11-30 08759601 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08759601 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 08759601 frs-bus:Director1 2022-12-01 2023-11-30 08759601 frs-countries:EnglandWales 2022-12-01 2023-11-30 08759601 2021-11-30 08759601 2022-11-30 08759601 2021-12-01 2022-11-30 08759601 frs-core:CurrentFinancialInstruments 2022-11-30 08759601 frs-core:Non-currentFinancialInstruments 2022-11-30 08759601 frs-core:ShareCapital 2022-11-30 08759601 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 08759601
Off Plan Kitchens Limited
Financial Statements
For The Year Ended 30 November 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08759601
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,509 16,565
12,509 16,565
CURRENT ASSETS
Debtors 5 54,898 51,642
54,898 51,642
Creditors: Amounts Falling Due Within One Year 6 (32,650 ) (30,173 )
NET CURRENT ASSETS (LIABILITIES) 22,248 21,469
TOTAL ASSETS LESS CURRENT LIABILITIES 34,757 38,034
Creditors: Amounts Falling Due After More Than One Year 7 (7,519 ) (9,787 )
NET ASSETS 27,238 28,247
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 27,237 28,246
SHAREHOLDERS' FUNDS 27,238 28,247
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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
Mrs P Woodruff
Director
28th June 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Off Plan Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08759601 . The registered office is Unit 9 Harwood Road , Littlehampton , West Sussex, BN17 7AU.
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. 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% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 20% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 December 2022 27,226
As at 30 November 2023 27,226
Depreciation
As at 1 December 2022 10,661
Provided during the period 4,056
As at 30 November 2023 14,717
Net Book Value
As at 30 November 2023 12,509
As at 1 December 2022 16,565
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 267 267
Other debtors 54,631 51,375
54,898 51,642
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 14,293 14,274
Other creditors 15,149 15,899
Taxation and social security 3,208 -
32,650 30,173
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,519 9,787
7,519 9,787
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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