Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08477385 Mrs Cerina Bhurji Mr Shelinder Bhurji iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08477385 2023-04-30 08477385 2024-04-30 08477385 2023-05-01 2024-04-30 08477385 frs-core:CurrentFinancialInstruments 2024-04-30 08477385 frs-core:Non-currentFinancialInstruments 2024-04-30 08477385 frs-core:FurnitureFittings 2024-04-30 08477385 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08477385 frs-core:FurnitureFittings 2023-04-30 08477385 frs-core:NetGoodwill 2024-04-30 08477385 frs-core:NetGoodwill 2023-05-01 2024-04-30 08477385 frs-core:NetGoodwill 2023-04-30 08477385 frs-core:MotorVehicles 2024-04-30 08477385 frs-core:MotorVehicles 2023-05-01 2024-04-30 08477385 frs-core:MotorVehicles 2023-04-30 08477385 frs-core:ShareCapital 2024-04-30 08477385 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08477385 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08477385 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 08477385 frs-bus:SmallEntities 2023-05-01 2024-04-30 08477385 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08477385 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08477385 frs-bus:Director1 2023-05-01 2024-04-30 08477385 frs-bus:Director2 2023-05-01 2024-04-30 08477385 frs-countries:EnglandWales 2023-05-01 2024-04-30 08477385 2022-04-30 08477385 2023-04-30 08477385 2022-05-01 2023-04-30 08477385 frs-core:CurrentFinancialInstruments 2023-04-30 08477385 frs-core:Non-currentFinancialInstruments 2023-04-30 08477385 frs-core:ShareCapital 2023-04-30 08477385 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08477385
Cake Box (Strood) Limited
Unaudited 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: 08477385
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 15,750 17,500
Tangible Assets 5 14,599 18,249
30,349 35,749
CURRENT ASSETS
Stocks 6 19,490 17,530
Debtors 7 2,206 4,103
Cash at bank and in hand 9,792 21,275
31,488 42,908
Creditors: Amounts Falling Due Within One Year 8 (72,083 ) (52,843 )
NET CURRENT ASSETS (LIABILITIES) (40,595 ) (9,935 )
TOTAL ASSETS LESS CURRENT LIABILITIES (10,246 ) 25,814
Creditors: Amounts Falling Due After More Than One Year 9 (59,210 ) (75,203 )
NET LIABILITIES (69,456 ) (49,389 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (69,556 ) (49,489 )
SHAREHOLDERS' FUNDS (69,456) (49,389)
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 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 Shelinder Bhurji
Director
21/10/2024
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
Cake Box (Strood) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08477385 . The registered office is Unit A, Alpha House, Peacock Street, Gravesend, Kent, DA12 1DW.
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 20 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:
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.5. 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: 8 (2023: 11)
8 11
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 35,000
As at 30 April 2024 35,000
...CONTINUED
Page 3
Page 4
Amortisation
As at 1 May 2023 17,500
Provided during the period 1,750
As at 30 April 2024 19,250
Net Book Value
As at 30 April 2024 15,750
As at 1 May 2023 17,500
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2023 17,280 32,998 50,278
As at 30 April 2024 17,280 32,998 50,278
Depreciation
As at 1 May 2023 10,202 21,827 32,029
Provided during the period 1,416 2,234 3,650
As at 30 April 2024 11,618 24,061 35,679
Net Book Value
As at 30 April 2024 5,662 8,937 14,599
As at 1 May 2023 7,078 11,171 18,249
6. Stocks
2024 2023
£ £
Materials 19,490 17,530
7. Debtors
2024 2023
£ £
Due within one year
VAT 2,206 4,103
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 19,814 9,829
Bank loans and overdrafts 1,536 -
Other taxes and social security 2,733 4,430
Net wages 2,268 4,797
Other creditors 77 127
Accruals and deferred income 10,655 8,660
Amounts owed to associates 35,000 25,000
72,083 52,843
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 59,210 75,203
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5