Acorah Software Products - Accounts Production 16.3.350 false true 27 April 2024 1 May 2023 false 28 April 2024 27 April 2025 27 April 2025 08481637 Mrs Marina Smith Mr Mark Jones Mr COLIN SMITH iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08481637 2024-04-27 08481637 2025-04-27 08481637 2024-04-28 2025-04-27 08481637 frs-core:CurrentFinancialInstruments 2025-04-27 08481637 frs-core:MotorVehicles 2025-04-27 08481637 frs-core:MotorVehicles 2024-04-28 2025-04-27 08481637 frs-core:MotorVehicles 2024-04-27 08481637 frs-core:PlantMachinery 2025-04-27 08481637 frs-core:PlantMachinery 2024-04-28 2025-04-27 08481637 frs-core:PlantMachinery 2024-04-27 08481637 frs-core:ShareCapital 2025-04-27 08481637 frs-core:RetainedEarningsAccumulatedLosses 2025-04-27 08481637 frs-bus:PrivateLimitedCompanyLtd 2024-04-28 2025-04-27 08481637 frs-bus:FilletedAccounts 2024-04-28 2025-04-27 08481637 frs-bus:SmallEntities 2024-04-28 2025-04-27 08481637 frs-bus:AuditExempt-NoAccountantsReport 2024-04-28 2025-04-27 08481637 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-28 2025-04-27 08481637 frs-bus:Director1 2024-04-28 2025-04-27 08481637 frs-bus:Director2 2024-04-28 2025-04-27 08481637 frs-bus:Director3 2024-04-28 2025-04-27 08481637 frs-countries:EnglandWales 2024-04-28 2025-04-27 08481637 2023-04-30 08481637 2024-04-27 08481637 2023-05-01 2024-04-27 08481637 frs-core:CurrentFinancialInstruments 2024-04-27 08481637 frs-core:ShareCapital 2024-04-27 08481637 frs-core:RetainedEarningsAccumulatedLosses 2024-04-27
Registered number: 08481637
Cibo Food & Drink Ltd
Unaudited Financial Statements
For The Year Ended 27 April 2025
SRL ACCOUNTING LIMITED
Unit 7a Waterside Business Park Waterside
Chesham
HP5 1PE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08481637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,690
- 1,690
CURRENT ASSETS
Debtors 5 100 10,881
100 10,881
Creditors: Amounts Falling Due Within One Year 6 (26,936 ) (37,482 )
NET CURRENT ASSETS (LIABILITIES) (26,836 ) (26,601 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,836 ) (24,911 )
NET LIABILITIES (26,836 ) (24,911 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (26,936 ) (25,011 )
SHAREHOLDERS' FUNDS (26,836) (24,911)
For the year ending 27 April 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 Mark Jones
Director
29 August 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
Cibo Food & Drink Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08481637 . The registered office is Unit 7a Waterside Business Park Waterside, Chesham, HP5 1PE.
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 and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% straight line
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: 1)
- 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 28 April 2024 10,079 22,339 32,418
As at 27 April 2025 10,079 22,339 32,418
Depreciation
As at 28 April 2024 9,622 21,106 30,728
Provided during the period 457 1,233 1,690
As at 27 April 2025 10,079 22,339 32,418
Net Book Value
As at 27 April 2025 - - -
As at 28 April 2024 457 1,233 1,690
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income - 5,000
Other debtors - 5,781
Called up share capital not paid 100 100
100 10,881
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 35,268
Bank loans and overdrafts 69 69
Accruals and deferred income 234 870
Directors' loan accounts 26,633 1,275
26,936 37,482
7. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
8. Dividends
Page 3