Acorah Software Products - Accounts Production 16.1.300 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 13637193 Dr M Cassol Engel Dr M Cassol Engel Dr Michele Engel true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13637193 2023-09-30 13637193 2024-09-30 13637193 2023-10-01 2024-09-30 13637193 frs-core:CurrentFinancialInstruments 2024-09-30 13637193 frs-core:ShareCapital 2024-09-30 13637193 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13637193 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13637193 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13637193 frs-bus:SmallEntities 2023-10-01 2024-09-30 13637193 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13637193 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13637193 1 2023-10-01 2024-09-30 13637193 frs-bus:Director1 2023-10-01 2024-09-30 13637193 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 13637193 frs-countries:EnglandWales 2023-10-01 2024-09-30 13637193 2022-09-30 13637193 2023-09-30 13637193 2022-10-01 2023-09-30 13637193 frs-core:CurrentFinancialInstruments 2023-09-30 13637193 frs-core:ShareCapital 2023-09-30 13637193 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 13637193
Crespa & Morena Ltd
Financial Statements
For The Year Ended 30 September 2024
Fairman Harris
ICAEW
1 Landor Road
London
SW9 9RX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 13637193
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 58,800
Cash at bank and in hand - 10
- 58,810
Creditors: Amounts Falling Due Within One Year 5 (1,680 ) (67,703 )
NET CURRENT ASSETS (LIABILITIES) (1,680 ) (8,893 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,680 ) (8,893 )
NET LIABILITIES (1,680 ) (8,893 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (1,681 ) (8,894 )
SHAREHOLDERS' FUNDS (1,680) (8,893)
For the year ending 30 September 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 her 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
Dr M Cassol Engel
Director
23 January 2025
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Crespa & Morena Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13637193 . The registered office is 7 Trouville Road, London, SW4 8QL.
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.
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. 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 (2023: NIL)
- -
4. Stocks
2024 2023
£ £
Finished goods - 58,800
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 1,680 1,200
Director's loan account - 303
Amounts owed to associates - 66,200
1,680 67,703
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Related Party Transactions
Dr Engel Ltd - a company with a common director and shareholder - intercompany balance:CR £Nil, (2023:CR £66,120)
8. Ultimate Controlling Party
The company's ultimate controlling party is Dr Michele Engel by virtue of her ownership of 100% of the issued share capital in the company.
Page 2