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Registered number: 09547544
Cereal Killer International Ltd
Financial Statements
For the Period 1 December 2023 to 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09547544
31 March 2025 30 November 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 6,290
- 6,290
CURRENT ASSETS
Debtors 5 247 17,911
Cash at bank and in hand - 1,324
247 19,235
Creditors: Amounts Falling Due Within One Year 6 - (3,766 )
NET CURRENT ASSETS (LIABILITIES) 247 15,469
TOTAL ASSETS LESS CURRENT LIABILITIES 247 21,759
NET ASSETS 247 21,759
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 147 21,659
SHAREHOLDERS' FUNDS 247 21,759
For the period ending 31 March 2025 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 G Keery
Director
30 July 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
Cereal Killer International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09547544 . The registered office is First Floor Sterling House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
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.

These financial statements have been prepared on a basis other than that of a going concern, as the company ceased trading during the period and has begun the process of winding down. As such, assets have been stated at their recoverable amounts and liabilities recognised as they fall due.
2.2. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents and licences.

During the financial period, the company ceased trading and has commenced the process of closing down its business operations. As a result, the directors have reviewed the carrying value of the company’s intangible fixed assets.
The company held a patent, previously recognised as an intangible asset, which was associated with the trade now discontinued. Given that the patent will no longer generate future economic benefits, its recoverable amount has been assessed as nil.
Accordingly, an impairment charge of £4,917 has been recognised in the profit and loss account, reducing the carrying value of the intangible asset to £nil at the balance sheet date.
2.3. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2023: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 December 2023 13,722
As at 31 March 2025 13,722
Amortisation
As at 1 December 2023 7,432
Provided during the period 1,372
Impairment losses 4,918
As at 31 March 2025 13,722
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 -
As at 1 December 2023 6,290
During the financial period, the company ceased trading and has commenced the process of closing down its business operations. As a result, the directors have reviewed the carrying value of the company’s intangible fixed assets.
The company held a patent, previously recognised as an intangible asset, which was associated with the trade now discontinued. Given that the patent will no longer generate future economic benefits, its recoverable amount has been assessed as nil.
Accordingly, an impairment charge of £4,917 has been recognised in the profit and loss account, reducing the carrying value of the intangible asset to £nil at the balance sheet date.
5. Debtors
31 March 2025 30 November 2023
£ £
Due within one year
Other debtors 247 -
VAT - 435
Amounts owed by other participating interests - 17,476
247 17,911
6. Creditors: Amounts Falling Due Within One Year
31 March 2025 30 November 2023
£ £
Corporation tax - 2,553
Directors' loan accounts - 1,213
- 3,766
7. Share Capital
31 March 2025 30 November 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3