Acorah Software Products - Accounts Production 16.3.350 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12824095 Miss Anisha Jattan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12824095 2023-08-31 12824095 2024-08-31 12824095 2023-09-01 2024-08-31 12824095 frs-core:CurrentFinancialInstruments 2024-08-31 12824095 frs-core:Non-currentFinancialInstruments 2024-08-31 12824095 frs-core:PlantMachinery 2024-08-31 12824095 frs-core:PlantMachinery 2023-09-01 2024-08-31 12824095 frs-core:PlantMachinery 2023-08-31 12824095 frs-core:ShareCapital 2024-08-31 12824095 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12824095 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12824095 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12824095 frs-bus:SmallEntities 2023-09-01 2024-08-31 12824095 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12824095 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12824095 frs-bus:Director1 2023-09-01 2024-08-31 12824095 frs-countries:EnglandWales 2023-09-01 2024-08-31 12824095 2022-08-31 12824095 2023-08-31 12824095 2022-09-01 2023-08-31 12824095 frs-core:CurrentFinancialInstruments 2023-08-31 12824095 frs-core:Non-currentFinancialInstruments 2023-08-31 12824095 frs-core:ShareCapital 2023-08-31 12824095 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12824095
Isha Patisserie Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Smith Hannah Limited
Chartered Certified Accountants
50 Woodgate
Leicester
LE3 5GF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12824095
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 216,454 253,528
216,454 253,528
CURRENT ASSETS
Stocks 21,585 20,525
Debtors 5 40,596 34,225
Cash at bank and in hand 48,454 36,942
110,635 91,692
Creditors: Amounts Falling Due Within One Year 6 (55,581 ) (67,387 )
NET CURRENT ASSETS (LIABILITIES) 55,054 24,305
TOTAL ASSETS LESS CURRENT LIABILITIES 271,508 277,833
Creditors: Amounts Falling Due After More Than One Year 7 (399,334 ) (394,974 )
NET LIABILITIES (127,826 ) (117,141 )
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account (127,926 ) (117,241 )
SHAREHOLDERS' FUNDS (127,826) (117,141)
Page 1
Page 2
For the year ending 31 August 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
Miss Anisha Jattan
Director
22nd April 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Isha Patisserie Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12824095 . The registered office is 50 Woodgate, Leicester, LE3 5GF.
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 director has 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.
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 15% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 353,637
Additions 1,124
As at 31 August 2024 354,761
Depreciation
As at 1 September 2023 100,109
Provided during the period 38,198
As at 31 August 2024 138,307
Net Book Value
As at 31 August 2024 216,454
As at 1 September 2023 253,528
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 40,596 34,225
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 28,262 3,240
Bank loans and overdrafts 4,000 4,000
Other taxes and social security 209 49
Other creditors 23,110 60,098
55,581 67,387
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 196 4,196
Other creditors 399,138 390,778
399,334 394,974
Page 4