Acorah Software Products - Accounts Production 15.0.600 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 13765111 Mrs C Tetlow Miss S Chuannok Mr N Chuannok iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13765111 2023-03-31 13765111 2024-03-31 13765111 2023-04-01 2024-03-31 13765111 frs-core:MotorVehicles 2024-03-31 13765111 frs-core:MotorVehicles 2023-04-01 2024-03-31 13765111 frs-core:MotorVehicles 2023-03-31 13765111 frs-core:ShareCapital 2024-03-31 13765111 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13765111 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13765111 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 13765111 frs-bus:SmallEntities 2023-04-01 2024-03-31 13765111 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13765111 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 13765111 frs-bus:Director1 2023-04-01 2024-03-31 13765111 frs-bus:Director2 2023-04-01 2024-03-31 13765111 frs-bus:Director3 2023-04-01 2024-03-31 13765111 frs-countries:EnglandWales 2023-04-01 2024-03-31 13765111 2022-03-31 13765111 2023-03-31 13765111 2022-04-01 2023-03-31 13765111 frs-core:ShareCapital 2023-03-31 13765111 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 13765111
Nok Thai Cuisine Ltd
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: 13765111
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,216 14,911
9,216 14,911
CURRENT ASSETS
Stocks 5 1,000 1,000
Cash at bank and in hand 919 58
1,919 1,058
Creditors: Amounts Falling Due Within One Year 6 (8,020 ) (24,407 )
NET CURRENT ASSETS (LIABILITIES) (6,101 ) (23,349 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,115 (8,438 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (740 ) -
NET ASSETS/(LIABILITIES) 2,375 (8,438 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 2,275 (8,538 )
SHAREHOLDERS' FUNDS 2,375 (8,438)
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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 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
Mrs C Tetlow
Director
16 September 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
Nok Thai Cuisine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13765111 . The registered office is 141 Alder Lane, Warrington, Cheshire, WA2 8AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and 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 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:
Motor vehicles - 20% Reducing Balance
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.
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Motor vehicles
£
Cost
As at 1 April 2023 18,639
Disposals (4,239 )
As at 31 March 2024 14,400
Depreciation
As at 1 April 2023 3,728
Provided during the period 2,304
Disposals (848 )
As at 31 March 2024 5,184
Net Book Value
As at 31 March 2024 9,216
As at 1 April 2023 14,911
5. Stocks
2024 2023
£ £
Stock 1,000 1,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 8,020 24,407
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
The following related party transactions were undertaken during the year:
A director introduced amounts totalling £8,754 (2023: £21,007), and withdrew amounts totalling £19,907 (2023: £11,149). At the balance sheet date the amount owed to the director was £4,705 (2023: £15,859). 
A director introduced amounts totalling £312 (2023: £520), and withdrew amounts totalling £Nil (2023: £Nil). At the balance sheet date the amount owed to the director was £832 (2023: £520). 
No dividends were paid to the directors in respect of their shareholdings.
The aggregate remuneration paid to key management personnel for the year was £6,000 (2023: £6,000).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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