Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 01825448 Mr Christopher Michael Hawksley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01825448 2023-06-30 01825448 2024-06-30 01825448 2023-07-01 2024-06-30 01825448 frs-core:CurrentFinancialInstruments 2024-06-30 01825448 frs-core:Non-currentFinancialInstruments 2024-06-30 01825448 frs-core:ComputerEquipment 2024-06-30 01825448 frs-core:ComputerEquipment 2023-07-01 2024-06-30 01825448 frs-core:ComputerEquipment 2023-06-30 01825448 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-30 01825448 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-06-30 01825448 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 01825448 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 01825448 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 01825448 frs-core:PlantMachinery 2023-07-01 2024-06-30 01825448 frs-core:OtherReservesSubtotal 2024-06-30 01825448 frs-core:ShareCapital 2024-06-30 01825448 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 01825448 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 01825448 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 01825448 frs-bus:SmallEntities 2023-07-01 2024-06-30 01825448 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 01825448 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 01825448 frs-bus:Director1 2023-07-01 2024-06-30 01825448 frs-core:CurrentFinancialInstruments 1 2024-06-30 01825448 frs-core:CurrentFinancialInstruments 2 2024-06-30 01825448 frs-countries:EnglandWales 2023-07-01 2024-06-30 01825448 2022-06-30 01825448 2023-06-30 01825448 2022-07-01 2023-06-30 01825448 frs-core:CurrentFinancialInstruments 2023-06-30 01825448 frs-core:Non-currentFinancialInstruments 2023-06-30 01825448 frs-core:OtherReservesSubtotal 2023-06-30 01825448 frs-core:ShareCapital 2023-06-30 01825448 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30 01825448 frs-core:CurrentFinancialInstruments 1 2023-06-30 01825448 frs-core:CurrentFinancialInstruments 2 2023-06-30
Registered number: 01825448
Les Senteurs Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Number Krunchers Limited
3rd Floor Suite
207 Regent Street
London
England
W1B 3HH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01825448
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 5,372 1,330
5,372 1,330
CURRENT ASSETS
Stocks 6 227,073 152,505
Debtors 7 35,983 17,231
Cash at bank and in hand 273,840 211,613
536,896 381,349
Creditors: Amounts Falling Due Within One Year 8 (140,138 ) (86,222 )
NET CURRENT ASSETS (LIABILITIES) 396,758 295,127
TOTAL ASSETS LESS CURRENT LIABILITIES 402,130 296,457
Creditors: Amounts Falling Due After More Than One Year 9 (242,495 ) (242,491 )
NET ASSETS 159,635 53,966
CAPITAL AND RESERVES
Called up share capital 10 15,000 15,000
Other reserves 1,113,400 1,113,400
Profit and Loss Account (968,765 ) (1,074,434 )
SHAREHOLDERS' FUNDS 159,635 53,966
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 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 Christopher Michael Hawksley
Director
18/03/2025
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
Les Senteurs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01825448 . The registered office is 71 Elizabeth Street, London, SW1W 9PJ.
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. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 Term of lease
Plant & Machinery Straight line - 20%
Computer Equipment Straight line - 20%
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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 9)
11 9
Page 3
Page 4
4. Intangible Assets
Development Costs
£
Cost
As at 1 July 2023 33,797
As at 30 June 2024 33,797
Amortisation
As at 1 July 2023 33,797
As at 30 June 2024 33,797
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
5. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 183,082 21,063 204,145
Additions - 4,780 4,780
As at 30 June 2024 183,082 25,843 208,925
Depreciation
As at 1 July 2023 183,082 19,733 202,815
Provided during the period - 738 738
As at 30 June 2024 183,082 20,471 203,553
Net Book Value
As at 30 June 2024 - 5,372 5,372
As at 1 July 2023 - 1,330 1,330
6. Stocks
2024 2023
£ £
Stock 227,073 152,505
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,417 4,167
Prepayments and accrued income 18,211 11,989
Other debtors 7,355 1,075
35,983 17,231
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 92,786 51,179
Bank loans and overdrafts 38 -
Other taxes and social security 3,145 1,665
VAT 26,856 21,465
Corporate Credit Card 4,682 352
Other creditors - Gift cards 3,976 3,761
Other creditors - Pensions 771 -
Accruals and deferred income 7,884 7,800
140,138 86,222
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 242,495 242,491
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 15,000 15,000
Page 5