Acorah Software Products - Accounts Production 16.3.350 false true false 1 April 2023 31 March 2024 31 March 2024 SC764285 Mrs Kylie McCole iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC764285 2023-03-31 SC764285 2024-03-31 SC764285 2023-04-01 2024-03-31 SC764285 frs-core:CurrentFinancialInstruments 2024-03-31 SC764285 frs-core:MotorVehicles 2024-03-31 SC764285 frs-core:MotorVehicles 2023-04-01 2024-03-31 SC764285 frs-core:MotorVehicles 2023-03-31 SC764285 frs-core:PlantMachinery 2024-03-31 SC764285 frs-core:PlantMachinery 2023-04-01 2024-03-31 SC764285 frs-core:PlantMachinery 2023-03-31 SC764285 frs-core:ShareCapital 2024-03-31 SC764285 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC764285 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC764285 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC764285 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC764285 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC764285 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC764285 frs-bus:Director1 2023-04-01 2024-03-31 SC764285 frs-countries:Scotland 2023-04-01 2024-03-31
Registered number: SC764285
Dionne’s Cottage Kitchen Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Almond Valley Accounting Limited
CIMA
Suite 14 Ellismuir House Ellismuir Way
Uddingston
Glasgow
G71 5PW
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC764285
2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 16,512
16,512
Creditors: Amounts Falling Due Within One Year 5 (14,623 )
NET CURRENT ASSETS (LIABILITIES) (14,623 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,889
NET ASSETS 1,889
CAPITAL AND RESERVES
Called up share capital 6 1
Profit and Loss Account 1,888
SHAREHOLDERS' FUNDS 1,889
For the year ending 31 March 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
Mrs Kylie McCole
Director
09/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dionne’s Cottage Kitchen Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC764285 . The registered office is Hogganfield Caravan Park, 1563 Cumbernauld Road, Glasgow, G33 1AB.
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:
Plant & Machinery 25% straight line
Motor Vehicles 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable. .
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 years 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 tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is 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: 4
4
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 - - -
Additions 8,016 14,000 22,016
As at 31 March 2024 8,016 14,000 22,016
Depreciation
As at 1 April 2023 - - -
Provided during the period 2,004 3,500 5,504
As at 31 March 2024 2,004 3,500 5,504
Net Book Value
As at 31 March 2024 6,012 10,500 16,512
As at 1 April 2023 - - -
5. Creditors: Amounts Falling Due Within One Year
2024
£
Amounts owed to participating interests 12,691
Other creditors 1,932
14,623
6. Share Capital
2024
£
Allotted, Called up and fully paid 1
Page 3