Acorah Software Products - Accounts Production 16.0.110 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 10451314 Mr Craig Barton Mrs Clare Barton Mrs Clare Barton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10451314 2023-10-31 10451314 2024-10-31 10451314 2023-11-01 2024-10-31 10451314 frs-core:CurrentFinancialInstruments 2024-10-31 10451314 frs-core:Non-currentFinancialInstruments 2024-10-31 10451314 frs-core:BetweenOneFiveYears 2024-10-31 10451314 frs-core:ComputerEquipment 2024-10-31 10451314 frs-core:ComputerEquipment 2023-11-01 2024-10-31 10451314 frs-core:ComputerEquipment 2023-10-31 10451314 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 10451314 frs-core:FurnitureFittings 2024-10-31 10451314 frs-core:FurnitureFittings 2023-11-01 2024-10-31 10451314 frs-core:FurnitureFittings 2023-10-31 10451314 frs-core:MotorVehicles 2024-10-31 10451314 frs-core:MotorVehicles 2023-11-01 2024-10-31 10451314 frs-core:MotorVehicles 2023-10-31 10451314 frs-core:OtherResidualIntangibleAssets 2024-10-31 10451314 frs-core:OtherResidualIntangibleAssets 2023-11-01 2024-10-31 10451314 frs-core:OtherResidualIntangibleAssets 2023-10-31 10451314 frs-core:PlantMachinery 2024-10-31 10451314 frs-core:PlantMachinery 2023-11-01 2024-10-31 10451314 frs-core:PlantMachinery 2023-10-31 10451314 frs-core:WithinOneYear 2024-10-31 10451314 frs-core:SharePremium 2024-10-31 10451314 frs-core:ShareCapital 2024-10-31 10451314 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10451314 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 10451314 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 10451314 frs-bus:SmallEntities 2023-11-01 2024-10-31 10451314 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 10451314 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 10451314 frs-bus:Director1 2023-11-01 2024-10-31 10451314 frs-bus:Director2 2023-11-01 2024-10-31 10451314 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 10451314 frs-core:CurrentFinancialInstruments 1 2024-10-31 10451314 frs-core:CurrentFinancialInstruments 2 2024-10-31 10451314 frs-core:CurrentFinancialInstruments 3 2024-10-31 10451314 frs-core:CurrentFinancialInstruments 4 2024-10-31 10451314 frs-countries:EnglandWales 2023-11-01 2024-10-31 10451314 2022-10-31 10451314 2023-10-31 10451314 2022-11-01 2023-10-31 10451314 frs-core:CurrentFinancialInstruments 2023-10-31 10451314 frs-core:Non-currentFinancialInstruments 2023-10-31 10451314 frs-core:BetweenOneFiveYears 2023-10-31 10451314 frs-core:WithinOneYear 2023-10-31 10451314 frs-core:SharePremium 2023-10-31 10451314 frs-core:ShareCapital 2023-10-31 10451314 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 10451314 frs-core:CurrentFinancialInstruments 1 2023-10-31 10451314 frs-core:CurrentFinancialInstruments 2 2023-10-31 10451314 frs-core:CurrentFinancialInstruments 3 2023-10-31 10451314 frs-core:CurrentFinancialInstruments 4 2023-10-31
Registered number: 10451314
All About Desserts Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Marlow Proactive
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10451314
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,494 -
Tangible Assets 5 316,590 250,327
325,084 250,327
CURRENT ASSETS
Stocks 6 83,204 85,592
Debtors 7 314,734 274,352
Cash at bank and in hand 9,442 8,138
407,380 368,082
Creditors: Amounts Falling Due Within One Year 8 (693,600 ) (547,260 )
NET CURRENT ASSETS (LIABILITIES) (286,220 ) (179,178 )
TOTAL ASSETS LESS CURRENT LIABILITIES 38,864 71,149
Creditors: Amounts Falling Due After More Than One Year 9 (24,050 ) (35,779 )
NET ASSETS 14,814 35,370
CAPITAL AND RESERVES
Called up share capital 11 60,000 60,000
Share premium account 14,000 14,000
Profit and Loss Account (59,186 ) (38,630 )
SHAREHOLDERS' FUNDS 14,814 35,370
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Page 2
For the year ending 31 October 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
Mr Craig Barton
Director
17/07/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
All About Desserts Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10451314 . The registered office is Unit 34 Hayhill Industrial Estate, Barrow Upon Soar, Loughborough, LE12 8LD.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs. It is amortised on a 10% straightline basis over its estimated economic life.
2.4. 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 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 33% Straight Line
2.5. 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.
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2.6. 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 year was: 24 (2023: 24)
24 24
4. Intangible Assets
Other Intangible Assets
£
Cost
As at 1 November 2023 -
Additions 9,438
As at 31 October 2024 9,438
Amortisation
As at 1 November 2023 -
Provided during the period 944
As at 31 October 2024 944
Net Book Value
As at 31 October 2024 8,494
As at 1 November 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2023 188,058 71,236 112,983 1,761 374,038
Additions 2,818 19,500 87,197 658 110,173
As at 31 October 2024 190,876 90,736 200,180 2,419 484,211
Depreciation
As at 1 November 2023 65,598 25,468 31,304 1,341 123,711
Provided during the period 12,529 16,317 14,630 434 43,910
As at 31 October 2024 78,127 41,785 45,934 1,775 167,621
...CONTINUED
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Net Book Value
As at 31 October 2024 112,749 48,951 154,246 644 316,590
As at 1 November 2023 122,460 45,768 81,679 420 250,327
6. Stocks
2024 2023
£ £
Finished goods 83,204 85,592
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 228,212 176,885
Prepayments and accrued income 17,061 14,146
Other debtors 7,500 7,500
VAT 9,435 14,021
Directors' loan accounts 15,326 24,600
Called up share capital not paid 37,200 37,200
314,734 274,352
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 31,513 21,682
Trade creditors 243,540 234,839
Bank loans and overdrafts 64,398 73,231
Other taxes and social security 104,165 62,487
Net wages 22,430 20,427
Credit Card (Current liabilities - creditors < 1 year) 4,226 8,653
Factoring account (Current liabilities - creditors < 1 year) 133,430 115,185
Pension (Current liabilities - creditors < 1 year) 10,977 7,472
Loan (Current liabilities - creditors < 1 year) 76,209 1,209
Other creditors - Jason 462 -
Accruals and deferred income 2,250 2,075
693,600 547,260
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,050 35,779
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10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 31,513 21,682
Later than one year and not later than five years 24,050 35,779
55,563 57,461
55,563 57,461
11. Share Capital
2024 2023
£ £
Called Up Share Capital not Paid 37,200 37,200
Called Up Share Capital has been paid up 22,800 22,800
Amount of Allotted, Called Up Share Capital 60,000 60,000
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