Acorah Software Products - Accounts Production 16.5.460 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 12767355 Mr Quan Zhang Mr Huifeng Zhou iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12767355 2023-11-30 12767355 2024-11-30 12767355 2023-12-01 2024-11-30 12767355 frs-core:CurrentFinancialInstruments 2024-11-30 12767355 frs-core:Non-currentFinancialInstruments 2024-11-30 12767355 frs-core:FurnitureFittings 2024-11-30 12767355 frs-core:FurnitureFittings 2023-12-01 2024-11-30 12767355 frs-core:FurnitureFittings 2023-11-30 12767355 frs-core:MotorVehicles 2024-11-30 12767355 frs-core:MotorVehicles 2023-12-01 2024-11-30 12767355 frs-core:MotorVehicles 2023-11-30 12767355 frs-core:PlantMachinery 2024-11-30 12767355 frs-core:PlantMachinery 2023-12-01 2024-11-30 12767355 frs-core:PlantMachinery 2023-11-30 12767355 frs-core:ShareCapital 2024-11-30 12767355 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 12767355 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 12767355 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 12767355 frs-bus:SmallEntities 2023-12-01 2024-11-30 12767355 frs-bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 12767355 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 12767355 frs-bus:Director1 2023-12-01 2024-11-30 12767355 frs-bus:CompanySecretary1 2023-12-01 2024-11-30 12767355 frs-countries:EnglandWales 2023-12-01 2024-11-30 12767355 2022-11-30 12767355 2023-11-30 12767355 2022-12-01 2023-11-30 12767355 frs-core:CurrentFinancialInstruments 2023-11-30 12767355 frs-core:Non-currentFinancialInstruments 2023-11-30 12767355 frs-core:ShareCapital 2023-11-30 12767355 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 12767355
Tofu Mart Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
JGTAX LLP
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Tofu Mart Limited for the year ended 30 November 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Tofu Mart Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Tofu Mart Limited , as a body, in accordance with the terms of our engagement letter dated 07 November 2022. Our work has been undertaken solely to prepare for your approval the accounts of Tofu Mart Limited and state those matters that we have agreed to state to the director of Tofu Mart Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tofu Mart Limited and its director as a body for our work or for this report.
It is your duty to ensure that Tofu Mart Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tofu Mart Limited . You consider that Tofu Mart Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Tofu Mart Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
22/08/2025
JGTAX LLP
ACCA
30 Churchill Place
London
E14 5RE
Page 1
Page 2
Balance Sheet
Registered number: 12767355
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,694 84,789
66,694 84,789
CURRENT ASSETS
Stocks 5 85,818 71,602
Debtors 6 57,236 52,670
Cash at bank and in hand 36,962 37,371
180,016 161,643
Creditors: Amounts Falling Due Within One Year 7 (210,127 ) (268,778 )
NET CURRENT ASSETS (LIABILITIES) (30,111 ) (107,135 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,583 (22,346 )
Creditors: Amounts Falling Due After More Than One Year 8 (14,987 ) (20,437 )
NET ASSETS/(LIABILITIES) 21,596 (42,783 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 21,496 (42,883 )
SHAREHOLDERS' FUNDS 21,596 (42,783)
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Page 3
For the year ending 30 November 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 Profit and Loss Account.
On behalf of the board
Mr Quan Zhang
Director
22/08/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Tofu Mart Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12767355 . The registered office is 3 Paul Street, London, EC2A 4JJ.
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. 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.
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 5 years Straight Line
Motor Vehicles 5 years Straight Line
Fixtures & Fittings 5 years Straight Line
2.4. Stocks and Work in Progress
Stocks 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 13)
16 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 17,036 27,900 74,058 118,994
Additions 1,065 - 5,500 6,565
As at 30 November 2024 18,101 27,900 79,558 125,559
Depreciation
As at 1 December 2023 1,958 3,255 28,992 34,205
Provided during the period 3,478 5,580 15,602 24,660
As at 30 November 2024 5,436 8,835 44,594 58,865
Net Book Value
As at 30 November 2024 12,665 19,065 34,964 66,694
As at 1 December 2023 15,078 24,645 45,066 84,789
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5. Stocks
2024 2023
£ £
Stock 85,818 71,602
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,653 6,601
Other debtors 47,583 46,069
57,236 52,670
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 29,500 45,063
Bank loans and overdrafts 479 6,680
Other loans 55,934 77,794
Other creditors 120,401 135,243
Taxation and social security 3,813 3,998
210,127 268,778
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 14,987 20,437
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 833 -
Page 5