Acorah Software Products - Accounts Production 14.6.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05431021 Mr James Horgan Mr James John Horgan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05431021 2023-04-30 05431021 2024-04-30 05431021 2023-05-01 2024-04-30 05431021 frs-core:CurrentFinancialInstruments 2024-04-30 05431021 frs-core:Non-currentFinancialInstruments 2024-04-30 05431021 frs-core:BetweenOneFiveYears 2024-04-30 05431021 frs-core:ComputerEquipment 2024-04-30 05431021 frs-core:ComputerEquipment 2023-05-01 2024-04-30 05431021 frs-core:ComputerEquipment 2023-04-30 05431021 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-05-01 2024-04-30 05431021 frs-core:FurnitureFittings 2024-04-30 05431021 frs-core:FurnitureFittings 2023-05-01 2024-04-30 05431021 frs-core:FurnitureFittings 2023-04-30 05431021 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 05431021 frs-core:MotorVehicles 2024-04-30 05431021 frs-core:MotorVehicles 2023-05-01 2024-04-30 05431021 frs-core:MotorVehicles 2023-04-30 05431021 frs-core:OtherResidualIntangibleAssets 2024-04-30 05431021 frs-core:OtherResidualIntangibleAssets 2023-04-30 05431021 frs-core:WithinOneYear 2024-04-30 05431021 frs-core:ShareCapital 2024-04-30 05431021 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05431021 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05431021 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05431021 frs-bus:SmallEntities 2023-05-01 2024-04-30 05431021 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05431021 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05431021 frs-bus:Director1 2023-05-01 2024-04-30 05431021 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 05431021 frs-countries:EnglandWales 2023-05-01 2024-04-30 05431021 2022-04-30 05431021 2023-04-30 05431021 2022-05-01 2023-04-30 05431021 frs-core:CurrentFinancialInstruments 2023-04-30 05431021 frs-core:Non-currentFinancialInstruments 2023-04-30 05431021 frs-core:BetweenOneFiveYears 2023-04-30 05431021 frs-core:WithinOneYear 2023-04-30 05431021 frs-core:ShareCapital 2023-04-30 05431021 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05431021
The Kitchen Doctor Limited
Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05431021
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 250 250
Tangible Assets 5 24,188 38,701
24,438 38,951
CURRENT ASSETS
Stocks 5,900 5,579
Debtors 6 129,750 112,827
Cash at bank and in hand 24,738 -
160,388 118,406
Creditors: Amounts Falling Due Within One Year 7 (112,589 ) (139,639 )
NET CURRENT ASSETS (LIABILITIES) 47,799 (21,233 )
TOTAL ASSETS LESS CURRENT LIABILITIES 72,237 17,718
Creditors: Amounts Falling Due After More Than One Year 8 (37,860 ) (46,193 )
NET ASSETS/(LIABILITIES) 34,377 (28,475 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 34,376 (28,476 )
SHAREHOLDERS' FUNDS 34,377 (28,475)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 James Horgan
Director
02/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Kitchen Doctor Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05431021 . The registered office is Adams & Moore House, Instone Road, Dartford, Kent, DA1 2AG.
The presentation currency of the financial statements is the Pound Sterling (£).
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, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
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 10% on straight line
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. 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 items.
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and
Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or
directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different
from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 8)
7 8
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 May 2023 250
As at 30 April 2024 250
Net Book Value
As at 30 April 2024 250
As at 1 May 2023 250
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 117,109 15,700 11,431 144,240
Additions 2,000 275 2,265 4,540
Disposals (65,813 ) - (1,115 ) (66,928 )
As at 30 April 2024 53,296 15,975 12,581 81,852
Depreciation
As at 1 May 2023 88,309 7,590 9,640 105,539
Provided during the period 6,553 1,668 1,248 9,469
Disposals (56,972 ) - (372 ) (57,344 )
As at 30 April 2024 37,890 9,258 10,516 57,664
Net Book Value
As at 30 April 2024 15,406 6,717 2,065 24,188
As at 1 May 2023 28,800 8,110 1,791 38,701
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 51,035 28,914
Other debtors 78,715 83,913
129,750 112,827
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,097 3,778
Trade creditors 28,670 33,056
Bank loans and overdrafts 6,618 12,064
Other creditors 23,594 58,354
Taxation and social security 51,610 32,387
112,589 139,639
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,347 6,633
Bank loans 33,513 39,049
Other creditors - 511
37,860 46,193
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,097 3,778
Later than one year and not later than five years 4,347 6,633
6,444 10,411
6,444 10,411
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 28,800 28,800
Later than one year and not later than five years 36,000 64,800
64,800 93,600
12. Secured Debts
Debts are secured by way of a fixed charge over the asset concerned.
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