Acorah Software Products - Accounts Production 16.8.310 false true 8 May 2024 9 November 2022 false 9 May 2024 8 May 2025 8 May 2025 SC749834 Mr Andrew Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC749834 2024-05-08 SC749834 2025-05-08 SC749834 2024-05-09 2025-05-08 SC749834 frs-core:CurrentFinancialInstruments 2025-05-08 SC749834 frs-core:ComputerEquipment 2025-05-08 SC749834 frs-core:ComputerEquipment 2024-05-09 2025-05-08 SC749834 frs-core:ComputerEquipment 2024-05-08 SC749834 frs-core:FurnitureFittings 2025-05-08 SC749834 frs-core:FurnitureFittings 2024-05-09 2025-05-08 SC749834 frs-core:FurnitureFittings 2024-05-08 SC749834 frs-core:PlantMachinery 2025-05-08 SC749834 frs-core:PlantMachinery 2024-05-09 2025-05-08 SC749834 frs-core:PlantMachinery 2024-05-08 SC749834 frs-core:ShareCapital 2025-05-08 SC749834 frs-core:RetainedEarningsAccumulatedLosses 2025-05-08 SC749834 frs-bus:PrivateLimitedCompanyLtd 2024-05-09 2025-05-08 SC749834 frs-bus:FilletedAccounts 2024-05-09 2025-05-08 SC749834 frs-bus:SmallEntities 2024-05-09 2025-05-08 SC749834 frs-bus:AuditExempt-NoAccountantsReport 2024-05-09 2025-05-08 SC749834 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-09 2025-05-08 SC749834 frs-bus:Director1 2024-05-09 2025-05-08 SC749834 frs-countries:Scotland 2024-05-09 2025-05-08 SC749834 2022-11-08 SC749834 2024-05-08 SC749834 2022-11-09 2024-05-08 SC749834 frs-core:CurrentFinancialInstruments 2024-05-08 SC749834 frs-core:ShareCapital 2024-05-08 SC749834 frs-core:RetainedEarningsAccumulatedLosses 2024-05-08
Registered number: SC749834
Bonza Bars BOFA Ltd
Unaudited Financial Statements
For The Year Ended 8 May 2025
AMCounting Services Ltd
Unit 7 R F L House
Anderson Street
Dunblane
FK15 9AJ
Bonza Bars BOFA Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Bonza Bars BOFA Ltd
Balance Sheet
As At 8 May 2025
Balance Sheet
Registered number: SC749834

| 8 May 2025 | 8 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 94,114 |  | 90,266
|  |  | 94,114 |  | 90,266
CURRENT ASSETS
Debtors | 5 | 33,195 |  | 18,835 |
Cash at bank and in hand |  | 131,428 |  | 49,220 |
|  | 164,623 |  | 68,055 |
Creditors: Amounts Falling Due Within One Year | 6 | (228,276 ) |  | (164,827 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (63,653 ) |  | (96,772 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 30,461 |  | (6,506 )
NET ASSETS/(LIABILITIES) |  |  | 30,461 |  | (6,506 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1 |  | 1
Profit and Loss Account |  |  | 30,460 |  | (6,507 )
SHAREHOLDERS' FUNDS |  |  | 30,461 |  | (6,506)

For the year ending 8 May 2025 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 Andrew Mitchell Director
30 September 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Bonza Bars BOFA Ltd
Notes to the Financial Statements
For The Year Ended 8 May 2025
Notes to the Financial Statements
1. General Information
Bonza Bars BOFA Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC749834 . The registered office is RFL House, Anderson Street, Dunblane, FK15 9AJ.
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 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% Reducing Balance
Fixtures & Fittings | 20% Reducing Balance
Computer Equipment | 25% Reducing Balance

3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 40)
35 40
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 9 May 2024 | 19,011 | 70,401 | 15,743 | 105,155
Additions | 409 | 18,330 | - | 18,739
As at 8 May 2025 | 19,420 | 88,731 | 15,743 | 123,894
Depreciation
As at 9 May 2024 | 4,538 | 7,901 | 2,450 | 14,889
Provided during the period | 4,539 | 7,901 | 2,451 | 14,891
As at 8 May 2025 | 9,077 | 15,802 | 4,901 | 29,780
Net Book Value
As at 8 May 2025 | 10,343 | 72,929 | 10,842 | 94,114
As at 9 May 2024 | 14,473 | 62,500 | 13,293 | 90,266

Page 2
Page 3
Bonza Bars BOFA Ltd
Notes to the Financial Statements (continued)
For The Year Ended 8 May 2025
5. Debtors

| 8 May 2025 |  | 8 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 33,195 |  | 18,835

6. Creditors: Amounts Falling Due Within One Year

| 8 May 2025 |  | 8 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 182,684 |  | 86,577
Bank loans and overdrafts | - |  | 58,513
Taxation and social security | 45,592 |  | 19,737
| 228,276 |  | 164,827

7. Share Capital

| 8 May 2025 |  | 8 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

Page 3