Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 12667925 Ms Ella Daines-Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12667925 2023-06-30 12667925 2024-06-30 12667925 2023-07-01 2024-06-30 12667925 frs-core:Non-currentFinancialInstruments 2024-06-30 12667925 frs-core:ComputerEquipment 2024-06-30 12667925 frs-core:ComputerEquipment 2023-07-01 2024-06-30 12667925 frs-core:ComputerEquipment 2023-06-30 12667925 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 12667925 frs-core:OtherResidualIntangibleAssets 2024-06-30 12667925 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 12667925 frs-core:OtherResidualIntangibleAssets 2023-06-30 12667925 frs-core:PlantMachinery 2024-06-30 12667925 frs-core:PlantMachinery 2023-07-01 2024-06-30 12667925 frs-core:PlantMachinery 2023-06-30 12667925 frs-core:SharePremium 2024-06-30 12667925 frs-core:ShareCapital 2024-06-30 12667925 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 12667925 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 12667925 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 12667925 frs-bus:SmallEntities 2023-07-01 2024-06-30 12667925 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 12667925 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 12667925 frs-bus:Director1 2023-07-01 2024-06-30 12667925 1 2023-07-01 2024-06-30 12667925 frs-countries:EnglandWales 2023-07-01 2024-06-30 12667925 2022-06-30 12667925 2023-06-30 12667925 2022-07-01 2023-06-30 12667925 frs-core:Non-currentFinancialInstruments 2023-06-30 12667925 frs-core:SharePremium 2023-06-30 12667925 frs-core:ShareCapital 2023-06-30 12667925 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 12667925 1 2022-07-01 2023-06-30
Registered number: 12667925
Plant Based Pets Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12667925
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,318 21,384
Tangible Assets 5 5,167 3,582
24,485 24,966
CURRENT ASSETS
Stocks 1,431 12,775
Debtors 6 2,045 141
Cash at bank and in hand 46,514 18,591
49,990 31,507
NET CURRENT ASSETS (LIABILITIES) 49,990 31,507
TOTAL ASSETS LESS CURRENT LIABILITIES 74,475 56,473
Creditors: Amounts Falling Due After More Than One Year 7 (104,748 ) (135,555 )
NET LIABILITIES (30,273 ) (79,082 )
CAPITAL AND RESERVES
Called up share capital 104 100
Share premium account 144,996 -
Profit and Loss Account (175,373 ) (79,182 )
SHAREHOLDERS' FUNDS (30,273) (79,082)
Page 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Ella Daines-Smith
Director
18 March 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
Plant Based Pets Ltd is a private company, limited by shares, incorporated in England & Wales, the registered number is 12667925 . The registered office is 3rd Floor 86-90 Paul Street, London, United Kingdom, EC2A 4NE.
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. Going Concern Disclosure
The directors believe the company to be a going concern and will continue to give their support to the company over the next 12 months.
2.3. Turnover
Turnover is measured at the fair value of the consideration received, net of discounts and value added taxes. Turnover is recognised at the point of invoice.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website cost. It is amortised over its estimated economic life of 3 years.
2.5. 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 and machinery 33.33% Straight line
Computer equipment 33.33% Straight line
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. 
2.7. Taxation
The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax has not been recognised as it is not material to the financial statements. The director will review this annually.
Page 3
Page 4
3. Average Number of Employees
2024 2023
Average number of employees, including directors, during the year 1 1
1 1
4. Intangible Assets
Website cost
£
Cost
As at 1 July 2023 28,146
Additions 2,716
As at 30 June 2024 30,862
Amortisation
As at 1 July 2023 6,762
Provided during the period 4,782
As at 30 June 2024 11,544
Net Book Value
As at 30 June 2024 19,318
As at 1 July 2023 21,384
5. Tangible Assets
Plant and machinery Computer equipment Total
£ £ £
Cost
As at 1 July 2023 600 4,361 4,961
Additions - 2,416 2,416
As at 30 June 2024 600 6,777 7,377
Depreciation
As at 1 July 2023 64 1,315 1,379
Provided during the period 80 751 831
As at 30 June 2024 144 2,066 2,210
Net Book Value
As at 30 June 2024 456 4,711 5,167
As at 1 July 2023 536 3,046 3,582
Page 4
Page 5
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,045 141
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 104,748 135,555
Page 5