Acorah Software Products - Accounts Production 16.1.300 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 10498762 Mr Chris Thomas Peel iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10498762 2022-11-30 10498762 2023-11-30 10498762 2022-12-01 2023-11-30 10498762 frs-core:CurrentFinancialInstruments 2023-11-30 10498762 frs-core:ComputerEquipment 2023-11-30 10498762 frs-core:ComputerEquipment 2022-12-01 2023-11-30 10498762 frs-core:ComputerEquipment 2022-11-30 10498762 frs-core:MotorVehicles 2023-11-30 10498762 frs-core:MotorVehicles 2022-12-01 2023-11-30 10498762 frs-core:MotorVehicles 2022-11-30 10498762 frs-core:PlantMachinery 2023-11-30 10498762 frs-core:PlantMachinery 2022-12-01 2023-11-30 10498762 frs-core:PlantMachinery 2022-11-30 10498762 frs-core:WithinOneYear 2023-11-30 10498762 frs-core:ShareCapital 2023-11-30 10498762 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 10498762 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 10498762 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 10498762 frs-bus:SmallEntities 2022-12-01 2023-11-30 10498762 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 10498762 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 10498762 frs-bus:Director1 2022-12-01 2023-11-30 10498762 frs-countries:EnglandWales 2022-12-01 2023-11-30 10498762 2021-11-30 10498762 2022-11-30 10498762 2021-12-01 2022-11-30 10498762 frs-core:CurrentFinancialInstruments 2022-11-30 10498762 frs-core:WithinOneYear 2022-11-30 10498762 frs-core:ShareCapital 2022-11-30 10498762 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 10498762
Boceto Limited
Unaudited Financial Statements
For The Year Ended 30 November 2023
Lennards
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10498762
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2 2
2 2
CURRENT ASSETS
Stocks 5 325,000 325,000
Debtors 6 160,553 191,684
Cash at bank and in hand 7 59
485,560 516,743
Creditors: Amounts Falling Due Within One Year 7 (497,454 ) (514,706 )
NET CURRENT ASSETS (LIABILITIES) (11,894 ) 2,037
TOTAL ASSETS LESS CURRENT LIABILITIES (11,892 ) 2,039
NET (LIABILITIES)/ASSETS (11,892 ) 2,039
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account (12,192 ) 1,739
SHAREHOLDERS' FUNDS (11,892) 2,039
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For the year ending 30 November 2023 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 Chris Thomas Peel
Director
27/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Boceto Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10498762 . The registered office is 31 Great King Street, Macclesfield, SK11 6PL.
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% per annum of Cost
Motor Vehicles 20% per annum of Cost
Computer Equipment 20% per annum of Cost
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.
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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:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2022 1,667 46,934 1,998 50,599
As at 30 November 2023 1,667 46,934 1,998 50,599
Depreciation
As at 1 December 2022 1,666 46,933 1,998 50,597
As at 30 November 2023 1,666 46,933 1,998 50,597
Net Book Value
As at 30 November 2023 1 1 - 2
As at 1 December 2022 1 1 - 2
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
5. Stocks
2023 2022
£ £
Stock 325,000 325,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 155,626 158,426
VAT 4,927 33,258
160,553 191,684
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,790 3,059
Trade creditors 25,506 16,533
Other creditors 426,510 451,466
Accruals and deferred income 3,000 2,900
Director's loan account 40,648 40,748
497,454 514,706
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,790 3,059
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
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