Acorah Software Products - Accounts Production 16.2.850 false true 31 May 2023 1 June 2022 false 1 June 2023 31 December 2023 31 December 2023 09040392 Miss Dawn McSwiggan Miss Gemma Yeates iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09040392 2023-05-31 09040392 2023-12-31 09040392 2023-06-01 2023-12-31 09040392 frs-core:CurrentFinancialInstruments 2023-12-31 09040392 frs-core:Non-currentFinancialInstruments 2023-12-31 09040392 frs-core:FurnitureFittings 2023-12-31 09040392 frs-core:FurnitureFittings 2023-06-01 2023-12-31 09040392 frs-core:FurnitureFittings 2023-05-31 09040392 frs-core:ShareCapital 2023-12-31 09040392 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09040392 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2023-12-31 09040392 frs-bus:FilletedAccounts 2023-06-01 2023-12-31 09040392 frs-bus:SmallEntities 2023-06-01 2023-12-31 09040392 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2023-12-31 09040392 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2023-12-31 09040392 frs-bus:Director1 2023-06-01 2023-12-31 09040392 frs-bus:CompanySecretary1 2023-06-01 2023-12-31 09040392 frs-countries:EnglandWales 2023-06-01 2023-12-31 09040392 2022-05-31 09040392 2023-05-31 09040392 2022-06-01 2023-05-31 09040392 frs-core:CurrentFinancialInstruments 2023-05-31 09040392 frs-core:Non-currentFinancialInstruments 2023-05-31 09040392 frs-core:ShareCapital 2023-05-31 09040392 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31
Registered number: 09040392
Estella Boutique Limited
Financial Statements
For the Period 1 June 2023 to 31 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09040392
31 December 2023 31 May 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 182 213
182 213
CURRENT ASSETS
Stocks 5 8,000 10,200
Cash at bank and in hand 249 50
8,249 10,250
Creditors: Amounts Falling Due Within One Year 6 (116,887 ) (100,825 )
NET CURRENT ASSETS (LIABILITIES) (108,638 ) (90,575 )
TOTAL ASSETS LESS CURRENT LIABILITIES (108,456 ) (90,362 )
Creditors: Amounts Falling Due After More Than One Year 7 (5,514 ) (6,681 )
NET LIABILITIES (113,970 ) (97,043 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (114,070 ) (97,143 )
SHAREHOLDERS' FUNDS (113,970) (97,043)
Page 1
Page 2
For the period ending 31 December 2023 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 Dawn McSwiggan
Director
25/03/2025
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
Estella Boutique Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09040392 . The registered office is 5 North Court, Armstrong Road, Maidstone, Kent, ME15 6JZ.
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. 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:
Fixtures & Fittings 25% on reducing balance
2.4. 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 period was: 3 (2023: 2)
3 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 June 2023 2,838
As at 31 December 2023 2,838
Depreciation
As at 1 June 2023 2,625
Provided during the period 31
As at 31 December 2023 2,656
Net Book Value
As at 31 December 2023 182
As at 1 June 2023 213
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5. Stocks
31 December 2023 31 May 2023
£ £
Finished goods 8,000 10,200
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 May 2023
£ £
Bank loans and overdrafts - 10,872
Other loans 3,869 -
Other creditors 112,654 89,463
Taxation and social security 364 490
116,887 100,825
7. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 May 2023
£ £
Bank loans 5,514 6,681
8. Share Capital
31 December 2023 31 May 2023
£ £
Allotted, Called up and fully paid 100 100
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