Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 13032125 Dr Luke Materacki Mrs Philippa Materacki Philippa Materacki and Luke Materacki true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13032125 2023-11-30 13032125 2024-11-30 13032125 2023-12-01 2024-11-30 13032125 frs-core:CurrentFinancialInstruments 2024-11-30 13032125 frs-core:Non-currentFinancialInstruments 2024-11-30 13032125 frs-core:ComputerEquipment 2024-11-30 13032125 frs-core:ComputerEquipment 2023-12-01 2024-11-30 13032125 frs-core:ComputerEquipment 2023-11-30 13032125 frs-core:FurnitureFittings 2024-11-30 13032125 frs-core:FurnitureFittings 2023-12-01 2024-11-30 13032125 frs-core:FurnitureFittings 2023-11-30 13032125 frs-core:ShareCapital 2024-11-30 13032125 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 13032125 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13032125 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 13032125 frs-bus:SmallEntities 2023-12-01 2024-11-30 13032125 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13032125 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 13032125 1 2023-12-01 2024-11-30 13032125 frs-bus:Director1 2023-12-01 2024-11-30 13032125 frs-bus:Director2 2023-12-01 2024-11-30 13032125 frs-countries:EnglandWales 2023-12-01 2024-11-30 13032125 2022-11-30 13032125 2023-11-30 13032125 2022-12-01 2023-11-30 13032125 frs-core:CurrentFinancialInstruments 2023-11-30 13032125 frs-core:Non-currentFinancialInstruments 2023-11-30 13032125 frs-core:ShareCapital 2023-11-30 13032125 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 13032125
Bloomska Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2024
Calculated Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13032125
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 509 759
Investment Properties 5 220,000 220,000
220,509 220,759
CURRENT ASSETS
Debtors 6 628 292
Cash at bank and in hand 1,342 2,455
1,970 2,747
Creditors: Amounts Falling Due Within One Year 7 (10 ) (1,210 )
NET CURRENT ASSETS (LIABILITIES) 1,960 1,537
TOTAL ASSETS LESS CURRENT LIABILITIES 222,469 222,296
Creditors: Amounts Falling Due After More Than One Year 8 (193,969 ) (188,988 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,688 ) (14,688 )
NET ASSETS 13,812 18,620
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 13,810 18,618
SHAREHOLDERS' FUNDS 13,812 18,620
Page 1
Page 2
For the year ending 30 November 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 Philippa Materacki
Director
16/05/2025
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
Bloomska Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13032125 . The registered office is 11 Coronation Rd, Prestbury, Cheltenham, GL52 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. 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 Straight Line over five years
Computer Equipment Straight Line over five years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 December 2023 553 697 1,250
As at 30 November 2024 553 697 1,250
Depreciation
As at 1 December 2023 244 247 491
Provided during the period 111 139 250
As at 30 November 2024 355 386 741
Net Book Value
As at 30 November 2024 198 311 509
As at 1 December 2023 309 450 759
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5. Investment Property
2024
£
Fair Value
As at 1 December 2023 and 30 November 2024 220,000
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 523 192
Other debtors 105 100
628 292
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Accruals and deferred income 10 1,210
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 167,475 167,475
Directors loan account 24,425 21,513
Amounts owed to related parties 2,069 -
193,969 188,988
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
10. Related Party Transactions
Included within Creditors is the loan balance of £9,802 (2023 £7,046) from the Director, Philippa Materacki, at the end of the year. The loan is unsecured, interest free and repayable on demand. 
Included within Creditors is the loan balance of £14,623 (2023 £14,467) from the Director, Luke Materacki, at the end of the year. The loan is unsecured, interest free and repayable on demand.
Included within Creditors is the loan balance of £2,069 from Bloomska Trading Ltd.  This is a company under control of the same directors and shareholders. The loan is unsecure, interest free and repayable on demand. 
11. Ultimate Controlling Party
The company's ultimate controlling party is Philippa Materacki and Luke Materacki by virtue of their ownership of 50% each of the issued share capital in the company.
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