Acorah Software Products - Accounts Production 16.2.850 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12727747 H E Hawthorne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12727747 2023-07-31 12727747 2024-07-31 12727747 2023-08-01 2024-07-31 12727747 frs-core:CurrentFinancialInstruments 2024-07-31 12727747 frs-core:Non-currentFinancialInstruments 2024-07-31 12727747 frs-core:BetweenOneFiveYears 2024-07-31 12727747 frs-core:PlantMachinery 2024-07-31 12727747 frs-core:PlantMachinery 2023-08-01 2024-07-31 12727747 frs-core:PlantMachinery 2023-07-31 12727747 frs-core:WithinOneYear 2024-07-31 12727747 frs-core:ShareCapital 2024-07-31 12727747 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12727747 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12727747 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12727747 frs-bus:SmallEntities 2023-08-01 2024-07-31 12727747 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12727747 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12727747 frs-bus:Director1 2023-08-01 2024-07-31 12727747 frs-countries:EnglandWales 2023-08-01 2024-07-31 12727747 2022-07-31 12727747 2023-07-31 12727747 2022-08-01 2023-07-31 12727747 frs-core:CurrentFinancialInstruments 2023-07-31 12727747 frs-core:Non-currentFinancialInstruments 2023-07-31 12727747 frs-core:BetweenOneFiveYears 2023-07-31 12727747 frs-core:WithinOneYear 2023-07-31 12727747 frs-core:ShareCapital 2023-07-31 12727747 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12727747
Ginger Monkey Play Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12727747
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,232 24,975
13,232 24,975
CURRENT ASSETS
Stocks 5 650 550
Debtors 6 1,455 3,939
Cash at bank and in hand 281 208
2,386 4,697
Creditors: Amounts Falling Due Within One Year 7 (97,723 ) (61,232 )
NET CURRENT ASSETS (LIABILITIES) (95,337 ) (56,535 )
TOTAL ASSETS LESS CURRENT LIABILITIES (82,105 ) (31,560 )
Creditors: Amounts Falling Due After More Than One Year 8 (2,149 ) (11,611 )
NET LIABILITIES (84,254 ) (43,171 )
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account (84,255 ) (43,172 )
SHAREHOLDERS' FUNDS (84,254) (43,171)
Page 1
Page 2
For the year ending 31 July 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
H E Hawthorne
Director
17 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Ginger Monkey Play Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12727747 . The registered office is 31 Christleton Road, Boughton, CH3 5UF.
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 financial statements have been prepared on a going concern basis. As the director will continue to make funds
available to the company in future, she believes that the going concern basis is appropriate for these financial statements.
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 food and drink.
Sale of goods
Turnover from the sale of food and drink 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 received their order in the cafe.
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% on cost
2.5. 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.
2.6. 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2023 58,715
As at 31 July 2024 58,715
Depreciation
As at 1 August 2023 33,740
Provided during the period 11,743
As at 31 July 2024 45,483
Net Book Value
As at 31 July 2024 13,232
As at 1 August 2023 24,975
5. Stocks
2024 2023
£ £
Materials 650 550
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 563 1,504
Other debtors 892 2,435
1,455 3,939
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,140 10,140
Trade creditors 2,129 1,833
Other creditors 64,730 33,797
Taxation and social security 20,724 15,462
97,723 61,232
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,149 11,611
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9. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,289 21,751
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,140 10,140
Later than one year and not later than five years 2,149 11,611
12,289 21,751
12,289 21,751
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 6,000 6,000
Later than one year and not later than five years 7,000 13,000
13,000 19,000
13. Related Party Transactions
The director has made an interest free loan available to the company, which is repayable on demand. At the period end the amount due from the company to the director is £63,037 (2023 - £31,796). 
The director has given a personal guarantee in respect of the hire purchase agreement.
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