Acorah Software Products - Accounts Production 16.4.675 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11006368 Mr J Streatfield iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11006368 2023-10-31 11006368 2024-10-31 11006368 2023-11-01 2024-10-31 11006368 frs-core:CurrentFinancialInstruments 2024-10-31 11006368 frs-core:Non-currentFinancialInstruments 2024-10-31 11006368 frs-core:ComputerEquipment 2024-10-31 11006368 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11006368 frs-core:ComputerEquipment 2023-10-31 11006368 frs-core:FurnitureFittings 2024-10-31 11006368 frs-core:FurnitureFittings 2023-11-01 2024-10-31 11006368 frs-core:FurnitureFittings 2023-10-31 11006368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 11006368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 11006368 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 11006368 frs-core:ShareCapital 2024-10-31 11006368 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11006368 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11006368 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11006368 frs-bus:SmallEntities 2023-11-01 2024-10-31 11006368 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11006368 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11006368 frs-bus:Director1 2023-11-01 2024-10-31 11006368 frs-bus:Director1 2023-10-31 11006368 frs-bus:Director1 2024-10-31 11006368 frs-countries:EnglandWales 2023-11-01 2024-10-31 11006368 2022-10-31 11006368 2023-10-31 11006368 2022-11-01 2023-10-31 11006368 frs-core:CurrentFinancialInstruments 2023-10-31 11006368 frs-core:Non-currentFinancialInstruments 2023-10-31 11006368 frs-core:ShareCapital 2023-10-31 11006368 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11006368
NoBouquet Ltd
Financial Statements
For The Year Ended 31 October 2024
Affinity Associates (AU) Limited
Office 43, The Cobalt Building
1600 Eureka Park, Lower Pemberton
Ashford
Kent
TN25 4BF
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 11006368
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,485 17,383
15,485 17,383
CURRENT ASSETS
Stocks 5 55,200 34,200
Debtors 6 155,164 155,549
Cash at bank and in hand 39,450 140,576
249,814 330,325
Creditors: Amounts Falling Due Within One Year 7 (107,095 ) (133,985 )
NET CURRENT ASSETS (LIABILITIES) 142,719 196,340
TOTAL ASSETS LESS CURRENT LIABILITIES 158,204 213,723
Creditors: Amounts Falling Due After More Than One Year 8 (6,364 ) (19,091 )
NET ASSETS 151,840 194,632
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 151,740 194,532
SHAREHOLDERS' FUNDS 151,840 194,632
Page 1
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr J Streatfield
Director
14 July 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
NoBouquet Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11006368 . The registered office is Home Farm House Chilham Castle Estate, Chilham, Canterbury, Kent, CT4 8DB.
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.
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:
Leasehold Over the period of the lease
Fixtures & Fittings 20% reducing balance basis
Computer Equipment 20% reducing balance basis
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 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.
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 assets reflect 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: 4 (2023: 4)
4 4
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 16,614 16,237 2,396 35,247
Additions - - 1,748 1,748
As at 31 October 2024 16,614 16,237 4,144 36,995
Depreciation
As at 1 November 2023 8,307 9,039 518 17,864
Provided during the period 1,661 1,440 545 3,646
As at 31 October 2024 9,968 10,479 1,063 21,510
Net Book Value
As at 31 October 2024 6,646 5,758 3,081 15,485
As at 1 November 2023 8,307 7,198 1,878 17,383
5. Stocks
2024 2023
£ £
Stock 55,200 34,200
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 86,064 131,802
Other debtors 69,100 23,747
155,164 155,549
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,327 6,426
Bank loans and overdrafts 12,727 12,727
Other creditors 2,518 8,357
Taxation and social security 83,523 106,475
107,095 133,985
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,364 19,091
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Jamie Streatfield (5,228 ) 213,915 (164,320 ) - 44,367
The above loan is unsecured and repayable on demand.
Page 5