Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 11372125 Mr David Zelniker Mr Moses Epstein Mr Moses Grunwald iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11372125 2022-12-31 11372125 2023-12-31 11372125 2023-01-01 2023-12-31 11372125 frs-core:CurrentFinancialInstruments 2023-12-31 11372125 frs-core:ComputerEquipment 2023-12-31 11372125 frs-core:ComputerEquipment 2023-01-01 2023-12-31 11372125 frs-core:ComputerEquipment 2022-12-31 11372125 frs-core:ShareCapital 2023-12-31 11372125 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 11372125 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 11372125 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 11372125 frs-bus:SmallEntities 2023-01-01 2023-12-31 11372125 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 11372125 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 11372125 frs-bus:Director1 2023-01-01 2023-12-31 11372125 frs-bus:Director2 2023-01-01 2023-12-31 11372125 frs-bus:Director3 2023-01-01 2023-12-31 11372125 frs-countries:EnglandWales 2023-01-01 2023-12-31 11372125 2021-12-31 11372125 2022-12-31 11372125 2022-01-01 2022-12-31 11372125 frs-core:CurrentFinancialInstruments 2022-12-31 11372125 frs-core:ShareCapital 2022-12-31 11372125 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 11372125
Tudu Holdings UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11372125
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 151 298
151 298
CURRENT ASSETS
Stocks 5 136,098 78,013
Debtors 6 20,546 13,714
Cash at bank and in hand 71,560 61,911
228,204 153,638
Creditors: Amounts Falling Due Within One Year 7 (495,993 ) (388,217 )
NET CURRENT ASSETS (LIABILITIES) (267,789 ) (234,579 )
TOTAL ASSETS LESS CURRENT LIABILITIES (267,638 ) (234,281 )
NET LIABILITIES (267,638 ) (234,281 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (267,639 ) (234,282 )
SHAREHOLDERS' FUNDS (267,638) (234,281)
Page 1
Page 2
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 David Zelniker
Director
25/09/2024
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
Tudu Holdings UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11372125 . The registered office is 26 Theydon Road , London, E5 9NA.
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 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.
2.3. 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:
Computer Equipment 33%
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 445
As at 31 December 2023 445
Depreciation
As at 1 January 2023 147
Provided during the period 147
As at 31 December 2023 294
Net Book Value
As at 31 December 2023 151
As at 1 January 2023 298
Page 3
Page 4
5. Stocks
2023 2022
£ £
Finished goods 136,098 78,013
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,612 13,714
Prepayments and accrued income 100 -
Other debtors 8,485 -
VAT 2,349 -
20,546 13,714
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT - 6,249
Other creditors 494,193 381,068
Accruals and deferred income 1,800 900
495,993 388,217
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4