Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11023695 MR BHARAT RAJ LAMICHHANE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11023695 2023-10-31 11023695 2024-10-31 11023695 2023-11-01 2024-10-31 11023695 frs-core:CurrentFinancialInstruments 2024-10-31 11023695 frs-core:Non-currentFinancialInstruments 2024-10-31 11023695 frs-core:ComputerEquipment 2024-10-31 11023695 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11023695 frs-core:ComputerEquipment 2023-10-31 11023695 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 11023695 frs-core:FurnitureFittings 2024-10-31 11023695 frs-core:FurnitureFittings 2023-11-01 2024-10-31 11023695 frs-core:FurnitureFittings 2023-10-31 11023695 frs-core:OtherResidualIntangibleAssets 2024-10-31 11023695 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 11023695 frs-core:OtherResidualIntangibleAssets 2023-10-31 11023695 frs-core:PlantMachinery 2024-10-31 11023695 frs-core:PlantMachinery 2023-11-01 2024-10-31 11023695 frs-core:PlantMachinery 2023-10-31 11023695 frs-core:ShareCapital 2024-10-31 11023695 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11023695 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11023695 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11023695 frs-bus:SmallEntities 2023-11-01 2024-10-31 11023695 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11023695 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11023695 frs-bus:Director1 2023-11-01 2024-10-31 11023695 frs-countries:EnglandWales 2023-11-01 2024-10-31 11023695 2022-10-31 11023695 2023-10-31 11023695 2022-11-01 2023-10-31 11023695 frs-core:CurrentFinancialInstruments 2023-10-31 11023695 frs-core:Non-currentFinancialInstruments 2023-10-31 11023695 frs-core:ShareCapital 2023-10-31 11023695 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11023695
LEWISHAM CAKE BOX LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2024
Asmita & Associates Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11023695
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 19,500 21,000
Tangible Assets 5 20,189 24,176
39,689 45,176
CURRENT ASSETS
Stocks 6 3,590 5,027
Debtors 7 3,116 1,927
Cash at bank and in hand 8,755 8,705
15,461 15,659
Creditors: Amounts Falling Due Within One Year 8 (55,119 ) (45,758 )
NET CURRENT ASSETS (LIABILITIES) (39,658 ) (30,099 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31 15,077
Creditors: Amounts Falling Due After More Than One Year 9 (18,388 ) (27,160 )
NET LIABILITIES (18,357 ) (12,083 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (18,358 ) (12,084 )
SHAREHOLDERS' FUNDS (18,357) (12,083)
Page 1
Page 2
For the year ending 31 October 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 BHARAT RAJ LAMICHHANE
Director
12/02/2025
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
LEWISHAM CAKE BOX LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11023695 . The registered office is UNIT 2 GOLDCREST HOUSE, 32-64 LEE HIGH ROAD, LONDON, SE13 5FH.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
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 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% 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. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
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Page 4
4. Intangible Assets
Other
£
Cost
As at 1 November 2023 30,000
As at 31 October 2024 30,000
Amortisation
As at 1 November 2023 9,000
Provided during the period 1,500
As at 31 October 2024 10,500
Net Book Value
As at 31 October 2024 19,500
As at 1 November 2023 21,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 1,662 75,435 - 77,097
Additions - - 848 848
As at 31 October 2024 1,662 75,435 848 77,945
Depreciation
As at 1 November 2023 1,168 51,753 - 52,921
Provided during the period 99 4,736 - 4,835
As at 31 October 2024 1,267 56,489 - 57,756
Net Book Value
As at 31 October 2024 395 18,946 848 20,189
As at 1 November 2023 494 23,682 - 24,176
6. Stocks
2024 2023
£ £
Stock 3,590 -
Finished goods - 5,027
3,590 5,027
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 3,116 1,927
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 33,564 8,491
Other creditors 21,555 37,327
Taxation and social security - (60 )
55,119 45,758
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 18,388 27,160
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
Director, Mr. Bharat Raj Lamichhane, was paid a salary of £24,000 during the year ended 31/10/2024.
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