Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 12267772 Mr Jonathan Winter Mrs Rosemary Winter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12267772 2023-12-31 12267772 2024-12-31 12267772 2024-01-01 2024-12-31 12267772 frs-core:CurrentFinancialInstruments 2024-12-31 12267772 frs-core:BetweenOneFiveYears 2024-12-31 12267772 frs-core:ComputerEquipment 2024-12-31 12267772 frs-core:ComputerEquipment 2024-01-01 2024-12-31 12267772 frs-core:ComputerEquipment 2023-12-31 12267772 frs-core:FurnitureFittings 2024-12-31 12267772 frs-core:FurnitureFittings 2024-01-01 2024-12-31 12267772 frs-core:FurnitureFittings 2023-12-31 12267772 frs-core:PlantMachinery 2024-12-31 12267772 frs-core:PlantMachinery 2024-01-01 2024-12-31 12267772 frs-core:PlantMachinery 2023-12-31 12267772 frs-core:WithinOneYear 2024-12-31 12267772 frs-core:ShareCapital 2024-12-31 12267772 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 12267772 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 12267772 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 12267772 frs-bus:SmallEntities 2024-01-01 2024-12-31 12267772 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 12267772 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 12267772 frs-core:DeferredTaxation 2024-01-01 2024-12-31 12267772 frs-core:DeferredTaxation 2023-12-31 12267772 frs-core:DeferredTaxation 2024-12-31 12267772 frs-bus:Director1 2024-01-01 2024-12-31 12267772 frs-bus:Director2 2024-01-01 2024-12-31 12267772 frs-countries:EnglandWales 2024-01-01 2024-12-31 12267772 2022-12-31 12267772 2023-12-31 12267772 2023-01-01 2023-12-31 12267772 frs-core:CurrentFinancialInstruments 2023-12-31 12267772 frs-core:BetweenOneFiveYears 2023-12-31 12267772 frs-core:WithinOneYear 2023-12-31 12267772 frs-core:ShareCapital 2023-12-31 12267772 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 12267772
Eden Plant Based Living Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 12267772
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,748 5,014
3,748 5,014
CURRENT ASSETS
Stocks 5 32,803 35,858
Debtors 6 216,084 198,110
Cash at bank and in hand 102,099 109,862
350,986 343,830
Creditors: Amounts Falling Due Within One Year 7 (313,155 ) (306,674 )
NET CURRENT ASSETS (LIABILITIES) 37,831 37,156
TOTAL ASSETS LESS CURRENT LIABILITIES 41,579 42,170
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,075 ) (1,116 )
NET ASSETS 40,504 41,054
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 40,404 40,954
SHAREHOLDERS' FUNDS 40,504 41,054
Page 1
Page 2
For the year ending 31 December 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 Jonathan Winter
Director
24 February 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Eden Plant Based Living Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12267772 . The registered office is Pure Offices Kestrel Court, Harbour Road, Portishead, Bristol, BS20 7AN.
The presentation currency of the financial statements is the Pound Sterling (£)
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 represents the revenue generated from the sale of goods and services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Sales of goods are recognised when the company has delivered the products to the customer and the customer has accepted the products. 
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses
Depreciation is provided at following annual rates in order 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 25% reducing balances
Fixtures & Fittings 15% reducing balances
Computer Equipment 33% on cost
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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. 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
The average number of employees, including directors, during the year was 6 (2023: 7)
6 7
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 370 3,905 4,831 9,106
Additions - - 462 462
As at 31 December 2024 370 3,905 5,293 9,568
Depreciation
As at 1 January 2024 93 1,105 2,894 4,092
Provided during the period 69 420 1,239 1,728
As at 31 December 2024 162 1,525 4,133 5,820
Net Book Value
As at 31 December 2024 208 2,380 1,160 3,748
As at 1 January 2024 277 2,800 1,937 5,014
5. Stocks
2024 2023
£ £
Stock 32,803 35,858
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 194,040 181,078
Other debtors 22,044 17,032
216,084 198,110
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 37,346 36,913
Other creditors 248,985 250,606
Taxation and social security 26,824 19,155
313,155 306,674
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 1,116 1,116
Deferred taxation (41 ) (41 )
Balance at 31 December 2024 1,075 1,075
The provision for deferred taxation is made up of accelerated capital allowances.
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 17,500 17,500
Later than one year and not later than five years 26,250 43,750
43,750 61,250
Page 5
Page 6
11. Related Party Transactions
During the year, total dividends of £20,000 (2023 - £Nil) were paid to the directors.
Other than movements on the directors' loan accounts with the company, there were no other advances, credits and guarantees with the directors during the accounting period.
The directors' loan accounts remained in credit throughout the accounting period.
Page 6