Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 10271560 Mr Thomas Blackledge Mrs Stella Blackledge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10271560 2023-07-31 10271560 2024-07-31 10271560 2023-08-01 2024-07-31 10271560 frs-core:CurrentFinancialInstruments 2024-07-31 10271560 frs-core:Non-currentFinancialInstruments 2024-07-31 10271560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-31 10271560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-01 2024-07-31 10271560 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-31 10271560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-31 10271560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 10271560 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 10271560 frs-core:MotorVehicles 2024-07-31 10271560 frs-core:MotorVehicles 2023-08-01 2024-07-31 10271560 frs-core:MotorVehicles 2023-07-31 10271560 frs-core:PlantMachinery 2024-07-31 10271560 frs-core:PlantMachinery 2023-08-01 2024-07-31 10271560 frs-core:PlantMachinery 2023-07-31 10271560 frs-core:ShareCapital 2024-07-31 10271560 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 10271560 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 10271560 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 10271560 frs-bus:SmallEntities 2023-08-01 2024-07-31 10271560 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 10271560 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 10271560 frs-bus:Director1 2023-08-01 2024-07-31 10271560 frs-bus:Director2 2023-08-01 2024-07-31 10271560 frs-countries:EnglandWales 2023-08-01 2024-07-31 10271560 2022-07-31 10271560 2023-07-31 10271560 2022-08-01 2023-07-31 10271560 frs-core:CurrentFinancialInstruments 2023-07-31 10271560 frs-core:Non-currentFinancialInstruments 2023-07-31 10271560 frs-core:ShareCapital 2023-07-31 10271560 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 10271560
Power Kitchen Nutrition Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10271560
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,118 90,176
100,118 90,176
CURRENT ASSETS
Stocks 5 250 375
Debtors 6 1,918 13,829
Cash at bank and in hand 455 1,131
2,623 15,335
Creditors: Amounts Falling Due Within One Year 7 (80,856 ) (78,216 )
NET CURRENT ASSETS (LIABILITIES) (78,233 ) (62,881 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,885 27,295
Creditors: Amounts Falling Due After More Than One Year 8 (16,579 ) (29,561 )
NET ASSETS/(LIABILITIES) 5,306 (2,266 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 5,304 (2,268 )
SHAREHOLDERS' FUNDS 5,306 (2,266)
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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 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
Mrs Stella Blackledge
Director
25th April 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
Power Kitchen Nutrition Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10271560 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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:
Freehold 2% Straight Line
Leasehold 10% Straight Line
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% 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.
2.5. 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 year 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 4)
2 4
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £ £
Cost
As at 1 August 2023 88,568 6,443 28,875 21,351 145,237
Additions - - - 25,998 25,998
Disposals - - (6,491 ) (21,351 ) (27,842 )
As at 31 July 2024 88,568 6,443 22,384 25,998 143,393
...CONTINUED
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Depreciation
As at 1 August 2023 10,626 4,508 23,642 16,285 55,061
Provided during the period 644 1,771 2,075 6,500 10,990
Disposals - - (6,491 ) (16,285 ) (22,776 )
As at 31 July 2024 11,270 6,279 19,226 6,500 43,275
Net Book Value
As at 31 July 2024 77,298 164 3,158 19,498 100,118
As at 1 August 2023 77,942 1,935 5,233 5,066 90,176
5. Stocks
2024 2023
£ £
Materials 250 375
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 631
Other debtors 1,445 13,198
VAT 209 -
Other taxes and social security 264 -
1,918 13,829
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 11,067 11,253
Corporation tax - 226
VAT - 324
Directors' loan accounts 69,789 66,413
80,856 78,216
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 16,579 29,561
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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10. Related Party Transactions
Solomon Properties Limited
Associated Company
At the date of the balance sheet £250 was paid for rent and £1,445 (2023: £13,198) was due from Solomon Properties Limited, a company incorporated in England and Wales registered number 13997157. During the year the directors of Solomon Properties Limited, Thomas Blackledge and Stella Blackledge, were also directors of Blackledge Martial Arts Limited.
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