Acorah Software Products - Accounts Production 16.2.800 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 SC568591 Mr Angus Norman Mrs Jane Norman JKA Group Ltd 37 Kings Drive, Dunfermline, Fife, KY11 8HY. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC568591 2023-06-30 SC568591 2024-06-30 SC568591 2023-07-01 2024-06-30 SC568591 frs-core:CurrentFinancialInstruments 2024-06-30 SC568591 frs-core:Non-currentFinancialInstruments 2024-06-30 SC568591 frs-core:PlantMachinery 2024-06-30 SC568591 frs-core:PlantMachinery 2023-07-01 2024-06-30 SC568591 frs-core:PlantMachinery 2023-06-30 SC568591 frs-core:ShareCapital 2024-06-30 SC568591 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 SC568591 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC568591 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 SC568591 frs-bus:SmallEntities 2023-07-01 2024-06-30 SC568591 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC568591 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 SC568591 1 2023-07-01 2024-06-30 SC568591 frs-bus:Director1 2023-07-01 2024-06-30 SC568591 frs-bus:Director1 2023-06-30 SC568591 frs-bus:Director1 2024-06-30 SC568591 frs-bus:Director2 2023-07-01 2024-06-30 SC568591 frs-countries:Scotland 2023-07-01 2024-06-30 SC568591 2022-06-30 SC568591 2023-06-30 SC568591 2022-07-01 2023-06-30 SC568591 frs-core:CurrentFinancialInstruments 2023-06-30 SC568591 frs-core:Non-currentFinancialInstruments 2023-06-30 SC568591 frs-core:ShareCapital 2023-06-30 SC568591 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: SC568591
Takeeataway Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Count On You Ltd
AAT
10c Ridge Way
Donibristle Ind Est
Dalgety Bay
Fife
KY11 9JN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC568591
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,272 6,216
2,272 6,216
CURRENT ASSETS
Stocks 5 31,529 63,257
Debtors 6 5,723 24,463
Cash at bank and in hand 248 498
37,500 88,218
Creditors: Amounts Falling Due Within One Year 7 (110,388 ) (135,773 )
NET CURRENT ASSETS (LIABILITIES) (72,888 ) (47,555 )
TOTAL ASSETS LESS CURRENT LIABILITIES (70,616 ) (41,339 )
Creditors: Amounts Falling Due After More Than One Year 8 - (19,181 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (264 ) -
NET LIABILITIES (70,880 ) (60,520 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (70,980 ) (60,620 )
SHAREHOLDERS' FUNDS (70,880) (60,520)
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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 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 Angus Norman
Director
28th March 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Takeeataway Limited is a private company, limited by shares, incorporated in Scotland, registered number SC568591 . The registered office is 37 Kings Drive, Dunfermline, KY11 8HY.
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 have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 25% reducing balance
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. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments.  The financing charge to expenditure is at a constant rate calculated using the effective interest method.
2.7. 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.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 July 2023 19,720
Disposals (10,280 )
As at 30 June 2024 9,440
Depreciation
As at 1 July 2023 13,504
Provided during the period 759
Disposals (7,095 )
As at 30 June 2024 7,168
Net Book Value
As at 30 June 2024 2,272
As at 1 July 2023 6,216
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5. Stocks
2024 2023
£ £
Finished goods 31,529 63,257
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 712 1,358
Other debtors 5,011 23,105
5,723 24,463
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,298 896
Bank loans and overdrafts 4,249 19,276
Other loans 1,866 22,400
Amounts owed to group undertakings - 55,842
Other creditors 101,005 33,512
Taxation and social security 1,970 3,847
110,388 135,773
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 17,315
Other loans - 1,866
- 19,181
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Angus Norman (1,749 ) (88,081 ) 7,104 - (82,726 )
The above loan is unsecured, interest free and repayable on demand.
11. Post Balance Sheet Events
On the 12th November 2024 JKA Group Ltd was dissolved via companies house and the shares were returned to the directors.  
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12. Related Party Transactions
JKA Group LtdTakeEatAway Limited is a wholly owned subsidiary of JKA Group Ltd.Included in other creditors is a loan from JKA Group Ltd of £Nil (2023 - £55,842)

JKA Group Ltd

TakeEatAway Limited is a wholly owned subsidiary of JKA Group Ltd.

Included in other creditors is a loan from JKA Group Ltd of £Nil (2023 - £55,842)

13. Ultimate Controlling Party
The company's ultimate controlling party is JKA Group Ltd by virtue of his ownership of 100% of the issued share capital in the company.
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