Acorah Software Products - Accounts Production 14.6.300 false true true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 09881578 G Lonchar L Lonchar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09881578 2022-11-30 09881578 2023-11-30 09881578 2022-12-01 2023-11-30 09881578 frs-core:CurrentFinancialInstruments 2023-11-30 09881578 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-30 09881578 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-01 2023-11-30 09881578 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-11-30 09881578 frs-core:PlantMachinery 2023-11-30 09881578 frs-core:PlantMachinery 2022-12-01 2023-11-30 09881578 frs-core:PlantMachinery 2022-11-30 09881578 frs-core:ShareCapital 2023-11-30 09881578 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09881578 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 09881578 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 09881578 frs-bus:SmallEntities 2022-12-01 2023-11-30 09881578 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 09881578 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 09881578 frs-bus:Director1 2022-12-01 2023-11-30 09881578 frs-bus:Director2 2022-12-01 2023-11-30 09881578 frs-countries:EnglandWales 2022-12-01 2023-11-30 09881578 2021-11-30 09881578 2022-11-30 09881578 2021-12-01 2022-11-30 09881578 frs-core:CurrentFinancialInstruments 2022-11-30 09881578 frs-core:ShareCapital 2022-11-30 09881578 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 09881578
THE CABIN PANCAKE & WAFFLE HOUSE LIMITED
Financial Statements
For The Year Ended 30 November 2023
Gravitate Accounting
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09881578
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,793 25,057
18,793 25,057
CURRENT ASSETS
Stocks 5 6,321 5,929
Debtors 6 14,916 33,614
Cash at bank and in hand 9,667 5,971
30,904 45,514
Creditors: Amounts Falling Due Within One Year 7 (67,250 ) (72,511 )
NET CURRENT ASSETS (LIABILITIES) (36,346 ) (26,997 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,553 ) (1,940 )
NET LIABILITIES (17,553 ) (1,940 )
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account (17,557 ) (1,944 )
SHAREHOLDERS' FUNDS (17,553) (1,940)
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 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
G Lonchar
Director
27/08/2024
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
THE CABIN PANCAKE & WAFFLE HOUSE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 09881578 . The registered office is Unit 13e 92 Burton Road, Sheffield, South Yorkshire, S3 8BX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Leasehold 25% RBM
Plant & Machinery 25% RBM
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: 22 (2022: 22)
22 22
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 December 2022 21,320 49,117 70,437
As at 30 November 2023 21,320 49,117 70,437
...CONTINUED
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Depreciation
As at 1 December 2022 5,330 40,050 45,380
Provided during the period 3,997 2,267 6,264
As at 30 November 2023 9,327 42,317 51,644
Net Book Value
As at 30 November 2023 11,993 6,800 18,793
As at 1 December 2022 15,990 9,067 25,057
5. Stocks
2023 2022
£ £
Finished goods 6,321 5,929
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 898 -
Other debtors 14,018 33,614
14,916 33,614
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,410 30,335
Other creditors 56,840 42,176
67,250 72,511
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
9. Related Party Transactions
Included in Other Debtors are amounts owed from related parties amounting to £11,652 (2022: Creditor of £2,711). These amounts are unsecured, interest free and repayable on demand.
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