Acorah Software Products - Accounts Production 15.0.600 false true 29 September 2022 1 October 2021 false 30 September 2022 29 September 2023 29 September 2023 11569999 Mr Viliam Tomcanyi Ms Prianka Pradhan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11569999 2022-09-29 11569999 2023-09-29 11569999 2022-09-30 2023-09-29 11569999 frs-core:CurrentFinancialInstruments 2023-09-29 11569999 frs-core:Non-currentFinancialInstruments 2023-09-29 11569999 frs-core:ComputerEquipment 2023-09-29 11569999 frs-core:ComputerEquipment 2022-09-30 2023-09-29 11569999 frs-core:ComputerEquipment 2022-09-29 11569999 frs-core:FurnitureFittings 2023-09-29 11569999 frs-core:FurnitureFittings 2022-09-30 2023-09-29 11569999 frs-core:FurnitureFittings 2022-09-29 11569999 frs-core:ShareCapital 2023-09-29 11569999 frs-core:RetainedEarningsAccumulatedLosses 2023-09-29 11569999 frs-bus:PrivateLimitedCompanyLtd 2022-09-30 2023-09-29 11569999 frs-bus:FilletedAccounts 2022-09-30 2023-09-29 11569999 frs-bus:SmallEntities 2022-09-30 2023-09-29 11569999 frs-bus:AuditExempt-NoAccountantsReport 2022-09-30 2023-09-29 11569999 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-30 2023-09-29 11569999 frs-bus:Director1 2022-09-30 2023-09-29 11569999 frs-bus:Director2 2022-09-30 2023-09-29 11569999 frs-countries:EnglandWales 2022-09-30 2023-09-29 11569999 2021-09-30 11569999 2022-09-29 11569999 2021-10-01 2022-09-29 11569999 frs-core:CurrentFinancialInstruments 2022-09-29 11569999 frs-core:Non-currentFinancialInstruments 2022-09-29 11569999 frs-core:ShareCapital 2022-09-29 11569999 frs-core:RetainedEarningsAccumulatedLosses 2022-09-29
Registered number: 11569999
PANDEMONIUM WINES LTD
Unaudited Financial Statements
For The Year Ended 29 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11569999
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 328 1,502
328 1,502
CURRENT ASSETS
Stocks 4 43,168 19,356
Debtors 5 8,137 10,759
Cash at bank and in hand 1,266 3,524
52,571 33,639
Creditors: Amounts Falling Due Within One Year 6 (77,353 ) (105,822 )
NET CURRENT ASSETS (LIABILITIES) (24,782 ) (72,183 )
TOTAL ASSETS LESS CURRENT LIABILITIES (24,454 ) (70,681 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,038 ) (4,294 )
NET LIABILITIES (27,492 ) (74,975 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (27,592 ) (75,075 )
SHAREHOLDERS' FUNDS (27,492) (74,975)
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For the year ending 29 September 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
Mr Viliam Tomcanyi
Director
22nd July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
1.3. 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:
Fixtures & Fittings 25% Reducing balance
Computer Equipment 33% Straight line
1.4. 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 2)
2 2
3. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 30 September 2022 761 3,191 3,952
As at 29 September 2023 761 3,191 3,952
Depreciation
As at 30 September 2022 322 2,128 2,450
Provided during the period 110 1,064 1,174
As at 29 September 2023 432 3,192 3,624
Net Book Value
As at 29 September 2023 329 (1 ) 328
As at 30 September 2022 439 1,063 1,502
4. Stocks
2023 2022
£ £
Finished goods 43,168 19,356
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 8,137 9,655
VAT - 1,104
8,137 10,759
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,145 (1 )
Bank loans and overdrafts 1,384 1,384
VAT 3,345 -
Other creditors 799 -
Accruals and deferred income 2,490 1,050
Directors' loan accounts 65,190 103,389
77,353 105,822
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 3,038 4,294
3,038 4,294
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. General Information
PANDEMONIUM WINES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11569999 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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