Acorah Software Products - Accounts Production 16.0.110 false true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 SC699196 Mr Christopher Crawford Ms Claire Crawford iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC699196 2023-05-31 SC699196 2024-05-31 SC699196 2023-06-01 2024-05-31 SC699196 frs-core:CurrentFinancialInstruments 2024-05-31 SC699196 frs-core:FurnitureFittings 2024-05-31 SC699196 frs-core:FurnitureFittings 2023-06-01 2024-05-31 SC699196 frs-core:FurnitureFittings 2023-05-31 SC699196 frs-core:NetGoodwill 2024-05-31 SC699196 frs-core:NetGoodwill 2023-06-01 2024-05-31 SC699196 frs-core:NetGoodwill 2023-05-31 SC699196 frs-core:MotorVehicles 2024-05-31 SC699196 frs-core:MotorVehicles 2023-06-01 2024-05-31 SC699196 frs-core:MotorVehicles 2023-05-31 SC699196 frs-core:PlantMachinery 2024-05-31 SC699196 frs-core:PlantMachinery 2023-06-01 2024-05-31 SC699196 frs-core:PlantMachinery 2023-05-31 SC699196 frs-core:ShareCapital 2024-05-31 SC699196 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 SC699196 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 SC699196 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 SC699196 frs-bus:SmallEntities 2023-06-01 2024-05-31 SC699196 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 SC699196 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 SC699196 frs-bus:Director1 2023-06-01 2024-05-31 SC699196 frs-bus:Director2 2023-06-01 2024-05-31 SC699196 frs-countries:Scotland 2023-06-01 2024-05-31 SC699196 2022-05-31 SC699196 2023-05-31 SC699196 2022-06-01 2023-05-31 SC699196 frs-core:CurrentFinancialInstruments 2023-05-31 SC699196 frs-core:ShareCapital 2023-05-31 SC699196 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 SC699196 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: SC699196
CC's Kitchen Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2024
D Napier Accountancy
ACCA
Office 2, 30/2 Eskbank Office Complex
Hardengreen Industrial Estate
Dalkeith
EH22 3NX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC699196
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,000 8,000
Tangible Assets 5 25,578 21,005
32,578 29,005
CURRENT ASSETS
Debtors 6 6,832 9,896
Cash at bank and in hand 18,705 8,524
25,537 18,420
Creditors: Amounts Falling Due Within One Year 7 (65,292 ) (52,917 )
NET CURRENT ASSETS (LIABILITIES) (39,755 ) (34,497 )
TOTAL ASSETS LESS CURRENT LIABILITIES (7,177 ) (5,492 )
NET LIABILITIES (7,177 ) (5,492 )
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account (7,187 ) (5,502 )
SHAREHOLDERS' FUNDS (7,177) (5,492)
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Page 2
For the year ending 31 May 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
Mr Christopher Crawford
Director
5th November 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
CC's Kitchen Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC699196 . The registered office is 117A Hunterfield Road, Gorebridge, EH23 4TU.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... 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:
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Straight Line
Fixtures & Fittings 10% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2023 10,000
As at 31 May 2024 10,000
Amortisation
As at 1 June 2023 2,000
Provided during the period 1,000
As at 31 May 2024 3,000
Net Book Value
As at 31 May 2024 7,000
As at 1 June 2023 8,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 June 2023 30,221 - - 30,221
Additions 3,722 2,700 3,217 9,639
As at 31 May 2024 33,943 2,700 3,217 39,860
Depreciation
As at 1 June 2023 9,216 - - 9,216
Provided during the period 4,931 135 - 5,066
As at 31 May 2024 14,147 135 - 14,282
Net Book Value
As at 31 May 2024 19,796 2,565 3,217 25,578
As at 1 June 2023 21,005 - - 21,005
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 200 150
Other debtors 6,632 9,584
Net wages - 162
6,832 9,896
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 540 3,720
Other taxes and social security 1,094 659
VAT 4,609 5,573
Other creditors 291 329
Other creditors (1) - 280
Directors' loan accounts 58,758 42,356
65,292 52,917
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
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