Acorah Software Products - Accounts Production 16.1.300 false true false 22 September 2023 30 September 2024 30 September 2024 SC783548 Mrs Emily Wyper Mr Nathan Wyper Mr Nathan Wyper and Mrs Emily Wyper true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC783548 2023-09-21 SC783548 2024-09-30 SC783548 2023-09-22 2024-09-30 SC783548 frs-core:CurrentFinancialInstruments 2024-09-30 SC783548 frs-core:NetGoodwill 2024-09-30 SC783548 frs-core:NetGoodwill 2023-09-22 2024-09-30 SC783548 frs-core:NetGoodwill 2023-09-21 SC783548 frs-core:ShareCapital 2024-09-30 SC783548 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC783548 frs-bus:PrivateLimitedCompanyLtd 2023-09-22 2024-09-30 SC783548 frs-bus:FilletedAccounts 2023-09-22 2024-09-30 SC783548 frs-bus:SmallEntities 2023-09-22 2024-09-30 SC783548 frs-bus:AuditExempt-NoAccountantsReport 2023-09-22 2024-09-30 SC783548 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-22 2024-09-30 SC783548 1 2023-09-22 2024-09-30 SC783548 frs-bus:Director1 2023-09-22 2024-09-30 SC783548 frs-bus:Director2 2023-09-22 2024-09-30 SC783548 frs-countries:Scotland 2023-09-22 2024-09-30
Registered number: SC783548
Inside The Rustic Kitchen Limited
Unaudited Financial Statements
For the Period 22 September 2023 to 30 September 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC783548
30 September 2024
Notes £ £
FIXED ASSETS
Intangible Assets 4 8,000
8,000
CURRENT ASSETS
Debtors 5 40,913
Cash at bank and in hand 22,230
63,143
Creditors: Amounts Falling Due Within One Year 6 (70,886 )
NET CURRENT ASSETS (LIABILITIES) (7,743 )
TOTAL ASSETS LESS CURRENT LIABILITIES 257
NET ASSETS 257
CAPITAL AND RESERVES
Called up share capital 7 2
Profit and Loss Account 255
SHAREHOLDERS' FUNDS 257
For the period 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 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
Mrs Emily Wyper
Director
Mr Nathan Wyper
Director
12/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Inside The Rustic Kitchen Limited is a private company, limited by shares, incorporated in Scotland, registered number SC783548 . The registered office is C/O Rosslyn Associates, The Walled Garden, South Building, Bush estate, Edinburgh, Midlothian, Scotland, EH26 0SD.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 5 years.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Intangible Assets
Goodwill
£
Cost
As at 22 September 2023 -
Additions 10,000
As at 30 September 2024 10,000
Amortisation
As at 22 September 2023 -
Provided during the period 2,000
As at 30 September 2024 2,000
Net Book Value
As at 30 September 2024 8,000
As at 22 September 2023 -
Page 2
Page 3
5. Debtors
30 September 2024
£
Due within one year
Trade debtors 40,913
6. Creditors: Amounts Falling Due Within One Year
30 September 2024
£
Other creditors 35,075
Taxation and social security 35,811
70,886
7. Share Capital
30 September 2024
£
Allotted, Called up and fully paid 2
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling parties are Mr Nathan Wyper and Mrs Emily Wyper by virtue of their ownership of 100% of the issued share capital in the company.
Page 3