Acorah Software Products - Accounts Production 16.1.300 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 08350225 Mr Vas Pastuhovs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08350225 2023-01-31 08350225 2024-01-31 08350225 2023-02-01 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 2024-01-31 08350225 frs-core:Non-currentFinancialInstruments 2024-01-31 08350225 frs-core:ComputerEquipment 2024-01-31 08350225 frs-core:ComputerEquipment 2023-02-01 2024-01-31 08350225 frs-core:ComputerEquipment 2023-01-31 08350225 frs-core:FurnitureFittings 2024-01-31 08350225 frs-core:FurnitureFittings 2023-02-01 2024-01-31 08350225 frs-core:FurnitureFittings 2023-01-31 08350225 frs-core:MotorVehicles 2024-01-31 08350225 frs-core:MotorVehicles 2023-02-01 2024-01-31 08350225 frs-core:MotorVehicles 2023-01-31 08350225 frs-core:PlantMachinery 2024-01-31 08350225 frs-core:PlantMachinery 2023-02-01 2024-01-31 08350225 frs-core:PlantMachinery 2023-01-31 08350225 frs-core:ShareCapital 2024-01-31 08350225 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 08350225 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 08350225 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 08350225 frs-bus:SmallEntities 2023-02-01 2024-01-31 08350225 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 08350225 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 08350225 frs-bus:Director1 2023-02-01 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 1 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 2 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 3 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 4 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 5 2024-01-31 08350225 frs-core:CurrentFinancialInstruments 6 2024-01-31 08350225 frs-countries:EnglandWales 2023-02-01 2024-01-31 08350225 2022-01-31 08350225 2023-01-31 08350225 2022-02-01 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 2023-01-31 08350225 frs-core:Non-currentFinancialInstruments 2023-01-31 08350225 frs-core:ShareCapital 2023-01-31 08350225 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 1 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 2 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 3 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 4 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 5 2023-01-31 08350225 frs-core:CurrentFinancialInstruments 6 2023-01-31
Registered number: 08350225
Strawberry Heaven Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08350225
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 25,076 8,356
25,076 8,356
CURRENT ASSETS
Stocks 5 111,266 -
Debtors 6 107,822 42,263
Cash at bank and in hand 26,671 7,153
245,759 49,416
Creditors: Amounts Falling Due Within One Year 7 (347,693 ) (109,603 )
NET CURRENT ASSETS (LIABILITIES) (101,934 ) (60,187 )
TOTAL ASSETS LESS CURRENT LIABILITIES (76,858 ) (51,831 )
Creditors: Amounts Falling Due After More Than One Year 8 (17,904 ) (23,755 )
NET LIABILITIES (94,762 ) (75,586 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (94,763 ) (75,587 )
SHAREHOLDERS' FUNDS (94,762) (75,586)
Page 1
Page 2
For the year ending 31 January 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 Vas Pastuhovs
Director
15/07/2024
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
Strawberry Heaven Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08350225 . The registered office is The Counting House Watling Lane, Thaxted, Dunmow, Essex, CM6 2QY.
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:
Plant & Machinery 20%
Motor Vehicles 20%
Fixtures & Fittings 20%
Computer Equipment 20%
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: 21 (2023: 3)
21 3
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 17,424 666 478 3,786 22,354
Additions 22,583 - - - 22,583
As at 31 January 2024 40,007 666 478 3,786 44,937
Depreciation
As at 1 February 2023 10,970 508 298 2,222 13,998
Provided during the period 5,484 39 27 313 5,863
As at 31 January 2024 16,454 547 325 2,535 19,861
Net Book Value
As at 31 January 2024 23,553 119 153 1,251 25,076
As at 1 February 2023 6,454 158 180 1,564 8,356
5. Stocks
2024 2023
£ £
Stock 111,266 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 42,386 38,424
Prepayments and accrued income 55,950 -
VAT 6,737 2,864
Other taxes and social security 2,749 975
107,822 42,263
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,123 412
Pension liability 2,193 520
Other creditors - PO Loan 33,105 35,000
Other creditors - PO Over/under (4,187 ) -
Other creditors - Hutchinson 33,912 -
Other creditors - Genson 71,674 -
Other creditors - Plantsman PO 127,005 -
Other creditors - BSH 60,000 -
Accruals and deferred income 3,000 3,000
Director's loan account 19,868 70,671
347,693 109,603
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 17,904 23,755
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5