Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 15 February 2022 false 1 January 2023 31 December 2023 31 December 2023 13917374 Mr Mark Catton Ms Helen Hope iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13917374 2022-12-31 13917374 2023-12-31 13917374 2023-01-01 2023-12-31 13917374 frs-core:CurrentFinancialInstruments 2023-12-31 13917374 frs-core:ShareCapital 2023-12-31 13917374 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 13917374 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13917374 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 13917374 frs-bus:SmallEntities 2023-01-01 2023-12-31 13917374 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13917374 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 13917374 frs-bus:Director1 2023-01-01 2023-12-31 13917374 frs-bus:Director2 2023-01-01 2023-12-31 13917374 frs-core:CurrentFinancialInstruments 1 2023-12-31 13917374 frs-countries:EnglandWales 2023-01-01 2023-12-31 13917374 2022-02-14 13917374 2022-12-31 13917374 2022-02-15 2022-12-31 13917374 frs-core:CurrentFinancialInstruments 2022-12-31 13917374 frs-core:ShareCapital 2022-12-31 13917374 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 13917374 frs-core:CurrentFinancialInstruments 1 2022-12-31
Registered number: 13917374
Mischief And Mayhem Wines UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13917374
31 December 2023 31 December 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 26,500 39,747
Debtors 5 1,234 10,559
Cash at bank and in hand 2,161 3,752
29,895 54,058
Creditors: Amounts Falling Due Within One Year 6 (110,868 ) (96,084 )
NET CURRENT ASSETS (LIABILITIES) (80,973 ) (42,026 )
TOTAL ASSETS LESS CURRENT LIABILITIES (80,973 ) (42,026 )
NET LIABILITIES (80,973 ) (42,026 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (81,073 ) (42,126 )
SHAREHOLDERS' FUNDS (80,973) (42,026)
For the year ending 31 December 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 Mark Catton
Director
Ms Helen Hope
Director
30/05/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Mischief And Mayhem Wines UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13917374 . The registered office is Chancery Station House, 31-33 High Holborn, London, WC1V 6AX.
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. Turnover includes revenue earned from the sale of goods. 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.
2.3. 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.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Stocks
31 December 2023 31 December 2022
£ £
Finished goods 26,500 39,747
5. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 1,047 10,559
Prepayments and accrued income 187 -
1,234 10,559
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 84,738 65,322
Pension Liabilities 209 -
VAT 4,979 3,108
Other creditors - 441
Amounts owed to parent company 14,296 26,705
Accruals and deferred income 4,646 508
Directors' loan accounts 2,000 -
110,868 96,084
7. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3