Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 07462607 Mr Wladyslaw Mleczko iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07462607 2023-12-31 07462607 2024-12-31 07462607 2024-01-01 2024-12-31 07462607 frs-core:Non-currentFinancialInstruments 2024-12-31 07462607 frs-core:FurnitureFittings 2024-01-01 2024-12-31 07462607 frs-core:MotorVehicles 2024-01-01 2024-12-31 07462607 frs-core:PlantMachinery 2024-01-01 2024-12-31 07462607 frs-core:ShareCapital 2024-12-31 07462607 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07462607 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 07462607 frs-bus:AbridgedAccounts 2024-01-01 2024-12-31 07462607 frs-bus:SmallEntities 2024-01-01 2024-12-31 07462607 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 07462607 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 07462607 frs-bus:Director1 2024-01-01 2024-12-31 07462607 frs-bus:Director1 2023-12-31 07462607 frs-bus:Director1 2024-12-31 07462607 frs-countries:EnglandWales 2024-01-01 2024-12-31 07462607 2022-12-31 07462607 2023-12-31 07462607 2023-01-01 2023-12-31 07462607 frs-core:Non-currentFinancialInstruments 2023-12-31 07462607 frs-core:ShareCapital 2023-12-31 07462607 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 07462607
Mleczko Delicatessens Limited
ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 07462607
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 109,009 133,141
109,009 133,141
CURRENT ASSETS
Stocks 29,431 76,004
Debtors 5 386,105 315,258
Cash at bank and in hand 72,326 23,151
487,862 414,413
Creditors: Amounts Falling Due Within One Year (874,800 ) (704,828 )
NET CURRENT ASSETS (LIABILITIES) (386,938 ) (290,415 )
TOTAL ASSETS LESS CURRENT LIABILITIES (277,929 ) (157,274 )
NET LIABILITIES (277,929 ) (157,274 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account (277,930 ) (157,275 )
SHAREHOLDERS' FUNDS (277,929) (157,274)
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For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Wladyslaw Mleczko
Director
29/09/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Mleczko Delicatessens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07462607 . The registered office is 362 Uxbridge Road, Shepherds Bush, London, W12 7LL.
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 comprises of 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 of sale for retail business and in case of wholesale business when 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 25% Reducing balance method
Motor Vehicles 20% Reducing balance method
Fixtures & Fittings 25% Reducing balance method
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 including freight and carriage costs.
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.
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2.6. 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 24 (2023: 21)
24 21
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 599,627
Additions 8,635
Disposals (3,800 )
As at 31 December 2024 604,462
Depreciation
As at 1 January 2024 466,486
Provided during the period 30,821
Disposals (1,854 )
As at 31 December 2024 495,453
Net Book Value
As at 31 December 2024 109,009
As at 1 January 2024 133,141
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5. Debtors
2024 2023
£ £
Due after more than one year
Corporation tax recoverable assets 78,300 61,425
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Wladyslaw Mleczko 182,000 50,000 - - 232,000
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
Other debtors of £48,689 (2023: £48,689) in Note 6 is the amount owed from Baltic Enterprises (UK) Limited, a related party.
Other creditors of £672,249 (2023: £486,437) in Note 7 is the amount owed to Mleczko Delikatesy Limited, a related party.
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