Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 20 April 2022 false 1 May 2023 30 April 2024 30 April 2024 14057873 Mr Mehmet Atilgan Mr Mehmet Ugur Caglayan Mr Alaa Khamis Hammad Mr Ibrahim Klajic iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14057873 2023-04-30 14057873 2024-04-30 14057873 2023-05-01 2024-04-30 14057873 frs-core:CurrentFinancialInstruments 2024-04-30 14057873 frs-core:Non-currentFinancialInstruments 2024-04-30 14057873 frs-core:BetweenOneFiveYears 2024-04-30 14057873 frs-core:FurnitureFittings 2024-04-30 14057873 frs-core:FurnitureFittings 2023-05-01 2024-04-30 14057873 frs-core:FurnitureFittings 2023-04-30 14057873 frs-core:MotorVehicles 2024-04-30 14057873 frs-core:MotorVehicles 2023-05-01 2024-04-30 14057873 frs-core:MotorVehicles 2023-04-30 14057873 frs-core:PlantMachinery 2024-04-30 14057873 frs-core:PlantMachinery 2023-05-01 2024-04-30 14057873 frs-core:PlantMachinery 2023-04-30 14057873 frs-core:WithinOneYear 2024-04-30 14057873 frs-core:ShareCapital 2024-04-30 14057873 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14057873 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14057873 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 14057873 frs-bus:SmallEntities 2023-05-01 2024-04-30 14057873 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14057873 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 14057873 frs-bus:Director1 2023-05-01 2024-04-30 14057873 frs-bus:Director2 2023-05-01 2024-04-30 14057873 frs-bus:Director3 2023-05-01 2024-04-30 14057873 frs-bus:Director4 2023-05-01 2024-04-30 14057873 frs-countries:EnglandWales 2023-05-01 2024-04-30 14057873 2022-04-19 14057873 2023-04-30 14057873 2022-04-20 2023-04-30 14057873 frs-core:CurrentFinancialInstruments 2023-04-30 14057873 frs-core:Non-currentFinancialInstruments 2023-04-30 14057873 frs-core:BetweenOneFiveYears 2023-04-30 14057873 frs-core:WithinOneYear 2023-04-30 14057873 frs-core:ShareCapital 2023-04-30 14057873 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 14057873
Pasha Meat Group Limited
Financial Statements
For The Year Ended 30 April 2024
Qayyum & Zain Limited
Chartered Certified Accountants
6-10 High Street
Bolton
Lancashire
BL3 6TA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14057873
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 237,473 283,367
237,473 283,367
CURRENT ASSETS
Stocks 5 18,000 15,000
Debtors 6 117,537 35,363
Cash at bank and in hand 16,563 5,501
152,100 55,864
Creditors: Amounts Falling Due Within One Year 7 (395,667 ) (347,624 )
NET CURRENT ASSETS (LIABILITIES) (243,567 ) (291,760 )
TOTAL ASSETS LESS CURRENT LIABILITIES (6,094 ) (8,393 )
Creditors: Amounts Falling Due After More Than One Year 8 (12,179 ) (42,085 )
NET LIABILITIES (18,273 ) (50,478 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (18,373 ) (50,578 )
SHAREHOLDERS' FUNDS (18,273) (50,478)
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 Alaa Khamis Hammad
Director
10/01/2025
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
Pasha Meat Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14057873 . The registered office is 3-7 Thynne Street, Bolton, BL3 6AY.
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% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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: 17 (2023: 16)
17 16
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2023 319,401 12,500 23,089 354,990
Additions 10,000 4,000 310 14,310
As at 30 April 2024 329,401 16,500 23,399 369,300
Depreciation
As at 1 May 2023 63,880 3,125 4,618 71,623
Provided during the period 53,104 3,344 3,756 60,204
As at 30 April 2024 116,984 6,469 8,374 131,827
Net Book Value
As at 30 April 2024 212,417 10,031 15,025 237,473
As at 1 May 2023 255,521 9,375 18,471 283,367
5. Stocks
30 April 2024 30 April 2023
£ £
Finished goods 18,000 15,000
6. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 115,222 32,793
VAT 2,315 2,570
117,537 35,363
7. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Net obligations under finance lease and hire purchase contracts 37,213 26,305
Trade creditors 96,077 66,779
Other taxes and social security 4,717 1,383
Other creditors 434 95
Accruals and deferred income 2,230 2,250
Directors' loan accounts 254,996 250,812
395,667 347,624
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,179 42,085
9. Obligations Under Finance Leases and Hire Purchase
30 April 2024 30 April 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 37,213 26,305
Later than one year and not later than five years 12,179 42,085
49,392 68,390
49,392 68,390
10. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5