Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09066259 Mr Dean Gardner Mr Colin Miller iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09066259 2023-06-30 09066259 2024-06-30 09066259 2023-07-01 2024-06-30 09066259 frs-core:CurrentFinancialInstruments 2024-06-30 09066259 frs-core:ComputerEquipment 2024-06-30 09066259 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09066259 frs-core:ComputerEquipment 2023-06-30 09066259 frs-core:FurnitureFittings 2024-06-30 09066259 frs-core:FurnitureFittings 2023-07-01 2024-06-30 09066259 frs-core:FurnitureFittings 2023-06-30 09066259 frs-core:NetGoodwill 2024-06-30 09066259 frs-core:NetGoodwill 2023-07-01 2024-06-30 09066259 frs-core:NetGoodwill 2023-06-30 09066259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 09066259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 09066259 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 09066259 frs-core:PlantMachinery 2024-06-30 09066259 frs-core:PlantMachinery 2023-07-01 2024-06-30 09066259 frs-core:PlantMachinery 2023-06-30 09066259 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09066259 frs-bus:CompanyLimitedByGuarantee 2023-07-01 2024-06-30 09066259 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09066259 frs-bus:SmallEntities 2023-07-01 2024-06-30 09066259 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09066259 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09066259 frs-bus:Director1 2023-07-01 2024-06-30 09066259 frs-bus:Director2 2023-07-01 2024-06-30 09066259 frs-countries:EnglandWales 2023-07-01 2024-06-30 09066259 2022-06-30 09066259 2023-06-30 09066259 2022-07-01 2023-06-30 09066259 frs-core:CurrentFinancialInstruments 2023-06-30 09066259 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09066259
Cafe Unity 2014
Unaudited Financial Statements
For The Year Ended 30 June 2024
Ignite Business Services Ltd
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09066259
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1 1
Tangible Assets 5 1,682 5,776
1,683 5,777
CURRENT ASSETS
Debtors 6 3,291 3,291
Cash at bank and in hand 20,890 17,976
24,181 21,267
Creditors: Amounts Falling Due Within One Year 7 (1,972 ) (2,115 )
NET CURRENT ASSETS (LIABILITIES) 22,209 19,152
TOTAL ASSETS LESS CURRENT LIABILITIES 23,892 24,929
NET ASSETS 23,892 24,929
Income Statement 23,892 24,929
MEMBERS' FUNDS 23,892 24,929
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Page 2
For the year ending 30 June 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 Income Statement.
On behalf of the board
Mr Dean Gardner
Director
04/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cafe Unity 2014 is a private company, limited by guarantee, incorporated in England & Wales, registered number 09066259 . The registered office is 228 Finney Lane, Heald Green, Cheadle, Cheshire, SK8 3QA.
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 income statement over its estimated economic life.
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:
Leasehold 20% Straight Line
Plant & Machinery 20% Straight Line
Fixtures & Fittings 50% Straight Line
Computer Equipment 50% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 1
As at 30 June 2024 1
Net Book Value
As at 30 June 2024 1
As at 1 July 2023 1
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 3,500 5,382 810 10,981 20,673
Additions - - - 2,263 2,263
As at 30 June 2024 3,500 5,382 810 13,244 22,936
Depreciation
As at 1 July 2023 3,499 5,382 405 5,611 14,897
Provided during the period - - 285 6,072 6,357
As at 30 June 2024 3,499 5,382 690 11,683 21,254
Net Book Value
As at 30 June 2024 1 - 120 1,561 1,682
As at 1 July 2023 1 - 405 5,370 5,776
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,291 3,291
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,592 776
Other taxes and social security 344 679
Net wages 36 -
Accruals and deferred income - 660
1,972 2,115
8. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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