Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02447976 J Bodnitz A Bodnitz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02447976 2023-12-31 02447976 2024-12-31 02447976 2024-01-01 2024-12-31 02447976 frs-core:CurrentFinancialInstruments 2024-12-31 02447976 frs-core:Non-currentFinancialInstruments 2024-12-31 02447976 frs-core:BetweenOneFiveYears 2024-12-31 02447976 frs-core:ComputerEquipment 2024-12-31 02447976 frs-core:ComputerEquipment 2024-01-01 2024-12-31 02447976 frs-core:ComputerEquipment 2023-12-31 02447976 frs-core:FurnitureFittings 2024-12-31 02447976 frs-core:FurnitureFittings 2024-01-01 2024-12-31 02447976 frs-core:FurnitureFittings 2023-12-31 02447976 frs-core:MotorVehicles 2024-12-31 02447976 frs-core:MotorVehicles 2024-01-01 2024-12-31 02447976 frs-core:MotorVehicles 2023-12-31 02447976 frs-core:PlantMachinery 2024-12-31 02447976 frs-core:PlantMachinery 2024-01-01 2024-12-31 02447976 frs-core:PlantMachinery 2023-12-31 02447976 frs-core:WithinOneYear 2024-12-31 02447976 frs-core:ShareCapital 2024-12-31 02447976 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02447976 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02447976 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 02447976 frs-bus:SmallEntities 2024-01-01 2024-12-31 02447976 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02447976 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02447976 frs-bus:Director1 2024-01-01 2024-12-31 02447976 frs-bus:Director1 2023-12-31 02447976 frs-bus:Director1 2024-12-31 02447976 frs-bus:Director2 2024-01-01 2024-12-31 02447976 frs-countries:EnglandWales 2024-01-01 2024-12-31 02447976 2022-12-31 02447976 2023-12-31 02447976 2023-01-01 2023-12-31 02447976 frs-core:CurrentFinancialInstruments 2023-12-31 02447976 frs-core:Non-currentFinancialInstruments 2023-12-31 02447976 frs-core:BetweenOneFiveYears 2023-12-31 02447976 frs-core:WithinOneYear 2023-12-31 02447976 frs-core:ShareCapital 2023-12-31 02447976 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02447976
CHURCHILL'S CONFECTIONERY LIMITED
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02447976
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,340 140,631
146,340 140,631
CURRENT ASSETS
Stocks 5 413,509 324,273
Debtors 6 552,651 260,679
Cash at bank and in hand 13,043 283,705
979,203 868,657
Creditors: Amounts Falling Due Within One Year 7 (480,355 ) (278,487 )
NET CURRENT ASSETS (LIABILITIES) 498,848 590,170
TOTAL ASSETS LESS CURRENT LIABILITIES 645,188 730,801
Creditors: Amounts Falling Due After More Than One Year 8 (45,760 ) (95,464 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (14,082 ) (12,978 )
NET ASSETS 585,346 622,359
CAPITAL AND RESERVES
Called up share capital 10 50,748 50,748
Profit and Loss Account 534,598 571,611
SHAREHOLDERS' FUNDS 585,346 622,359
Page 1
Page 2
For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
A Bodnitz
Director
04/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
CHURCHILL'S CONFECTIONERY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02447976 . The registered office is Unit C, 3 Regal Way, Watford, Herts., WD24 4YJ.
The controlling party is the Directors.
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:
Plant & Machinery 20%
Motor Vehicles 25%
Fixtures & Fittings 20%
Tooling Over 5 years from product launch
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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 items.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Corporation Tax The tax currently payable is based on taxable profit for the year.


Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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: 13 (2023: 12)
13 12
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Tooling Total
£ £ £ £ £
Cost
As at 1 January 2024 135,319 49,494 47,617 541,371 773,801
Additions 5,260 11,800 - 22,951 40,011
As at 31 December 2024 140,579 61,294 47,617 564,322 813,812
Depreciation
As at 1 January 2024 94,289 45,425 47,099 446,357 633,170
Provided during the period 9,258 480 104 24,460 34,302
As at 31 December 2024 103,547 45,905 47,203 470,817 667,472
Net Book Value
As at 31 December 2024 37,032 15,389 414 93,505 146,340
As at 1 January 2024 41,030 4,069 518 95,014 140,631
5. Stocks
2024 2023
£ £
Stock 413,509 324,273
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 412,688 189,959
Prepayments and accrued income 60,072 51,626
Other debtors 33,095 16,706
Corporation tax recoverable 4,661 -
Directors' loan accounts 42,135 2,388
552,651 260,679
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 707 1,370
Trade creditors 344,111 137,704
Bank loans and overdrafts 54,876 55,104
Corporation tax - 4,661
Other taxes and social security 12,518 21,812
Other creditors 4,342 4,328
Accruals 63,801 53,508
480,355 278,487
The company has granted a debenture to Lloyds Bank plc over all its assets.
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 568
Bank loans 45,760 94,896
45,760 95,464
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 707 1,370
Later than one year and not later than five years - 568
707 1,938
707 1,938
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50,748 50,748
The Company's share capital comprises 38,248 'A' Ordinary Shares of £1 each and 50,000 'B' Ordinary Shares of £0.25 each.

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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £42,135.
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Allan Bodnitz 2,388 39,747 - - 42,135
The above loan which  is unsecured, interest free and repayable on demand is being repaid after the year end.
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