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 13693086 Mr Neil Redding Mr Bradley Redding iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13693086 2023-10-31 13693086 2024-10-31 13693086 2023-11-01 2024-10-31 13693086 frs-core:CurrentFinancialInstruments 2024-10-31 13693086 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-11-01 2024-10-31 13693086 frs-core:FurnitureFittings 2023-11-01 2024-10-31 13693086 frs-core:NetGoodwill 2024-10-31 13693086 frs-core:NetGoodwill 2023-11-01 2024-10-31 13693086 frs-core:NetGoodwill 2023-10-31 13693086 frs-core:LandBuildings 2024-10-31 13693086 frs-core:LandBuildings 2023-11-01 2024-10-31 13693086 frs-core:LandBuildings 2023-10-31 13693086 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 13693086 frs-core:PlantMachinery 2024-10-31 13693086 frs-core:PlantMachinery 2023-11-01 2024-10-31 13693086 frs-core:PlantMachinery 2023-10-31 13693086 frs-core:ShareCapital 2024-10-31 13693086 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13693086 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13693086 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13693086 frs-bus:SmallEntities 2023-11-01 2024-10-31 13693086 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13693086 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13693086 frs-bus:Director1 2023-11-01 2024-10-31 13693086 frs-bus:Director2 2023-11-01 2024-10-31 13693086 frs-countries:EnglandWales 2023-11-01 2024-10-31 13693086 2022-10-31 13693086 2023-10-31 13693086 2022-11-01 2023-10-31 13693086 frs-core:CurrentFinancialInstruments 2023-10-31 13693086 frs-core:ShareCapital 2023-10-31 13693086 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13693086
The Chefs Table.Kent Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13693086
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 42,000 48,000
Tangible Assets 5 29,804 36,890
71,804 84,890
CURRENT ASSETS
Debtors 6 11,845 11,786
Cash at bank and in hand 1,081 6,954
12,926 18,740
Creditors: Amounts Falling Due Within One Year 7 (142,298 ) (144,111 )
NET CURRENT ASSETS (LIABILITIES) (129,372 ) (125,371 )
TOTAL ASSETS LESS CURRENT LIABILITIES (57,568 ) (40,481 )
NET LIABILITIES (57,568 ) (40,481 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (57,570 ) (40,483 )
SHAREHOLDERS' FUNDS (57,568) (40,481)
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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 Bradley Redding
Director
14/07/2025
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
The Chefs Table.Kent Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13693086 . The registered office is 4 Green Lane Business Park, 238 Green Lane, London, SE9 3TL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 
Short leasehold improvement -Depreciated over the estimated life of 10 years
Plant and Machinery -25% on reducing balance
Furnishing & Fixture -25% on reducing balance
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted. 
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Pensions
The company operates a defined pension contribution scheme.  Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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2.8. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 60,000
As at 31 October 2024 60,000
Amortisation
As at 1 November 2023 12,000
Provided during the period 6,000
As at 31 October 2024 18,000
Net Book Value
As at 31 October 2024 42,000
As at 1 November 2023 48,000
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 November 2023 15,271 43,707 58,978
Additions - 813 813
As at 31 October 2024 15,271 44,520 59,791
Depreciation
As at 1 November 2023 3,054 19,034 22,088
Provided during the period 1,527 6,372 7,899
As at 31 October 2024 4,581 25,406 29,987
...CONTINUED
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Net Book Value
As at 31 October 2024 10,690 19,114 29,804
As at 1 November 2023 12,217 24,673 36,890
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 11,845 11,786
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 20 3,698
Other creditors 134,348 134,434
Taxation and social security 7,930 5,979
142,298 144,111
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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