Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 11252790 Mr Timucin Lam Ms Diondra West iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11252790 2023-08-31 11252790 2024-08-31 11252790 2023-09-01 2024-08-31 11252790 frs-core:CurrentFinancialInstruments 2024-08-31 11252790 frs-core:PlantMachinery 2023-09-01 2024-08-31 11252790 frs-core:ShareCapital 2024-08-31 11252790 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 11252790 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11252790 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 11252790 frs-bus:SmallEntities 2023-09-01 2024-08-31 11252790 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11252790 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 11252790 frs-bus:Director1 2023-09-01 2024-08-31 11252790 frs-bus:Director1 2023-08-31 11252790 frs-bus:Director1 2024-08-31 11252790 frs-bus:Director2 2023-09-01 2024-08-31 11252790 frs-bus:Director2 2023-08-31 11252790 frs-bus:Director2 2024-08-31 11252790 frs-countries:EnglandWales 2023-09-01 2024-08-31 11252790 2022-08-31 11252790 2023-08-31 11252790 2022-09-01 2023-08-31 11252790 frs-core:CurrentFinancialInstruments 2023-08-31 11252790 frs-core:ShareCapital 2023-08-31 11252790 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 11252790
Tuna Melt Ltd
Financial Statements
For The Year Ended 31 August 2024
MSE Business Management LLP
Association of Chartered Certified Accountants
1st Floor
104 Oxford Street
London
Greater London
W1D 1LP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11252790
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 527,626 96,954
Cash at bank and in hand 236,382 395,707
764,008 492,661
Creditors: Amounts Falling Due Within One Year 5 (461,423 ) (467,986 )
NET CURRENT ASSETS (LIABILITIES) 302,585 24,675
TOTAL ASSETS LESS CURRENT LIABILITIES 302,585 24,675
NET ASSETS 302,585 24,675
CAPITAL AND RESERVES
Called up share capital 6 10 10
Profit and Loss Account 302,575 24,665
SHAREHOLDERS' FUNDS 302,585 24,675
For the year ending 31 August 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 Timucin Lam
Director
11/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Tuna Melt Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11252790 . The registered office is 4th Floor, 43 Berkeley Square, London, W1J 5FJ.
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 rendering of services in the form of live performances. 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:
Plant & Machinery 20% straight line
2.4. Financial Instruments
The company has only basic financial instruments.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities

Basic financial liabilities, which include creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transactions.
2.5. 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.
2.6. Taxation
Corporation 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 3 2
3 2
Page 2
Page 3
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 92,715 69,414
Other debtors - 27,540
Directors' loan accounts 434,911 -
527,626 96,954
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 52,560 58,454
Bank loans and overdrafts 14,376 37,227
Corporation tax 68,214 69,758
Other taxes and social security 235 -
VAT 5,031 38,041
Other creditors 192,559 192,097
Accruals and deferred income 128,448 71,454
Directors' loan accounts - 955
461,423 467,986
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 September 2023 Amounts advanced Amounts repaid Amounts written off As at 31 August 2024
£ £ £ £ £
Mr Timucin Lam (478 ) 217,933 - - 217,455
Ms Diondra West (477 ) 217,933 - - 217,456
The above loan is unsecured and repayable on demand.Interest was charged at the rate of 2.25% per annum. The loans were repaid after the year end.
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