Company Registration No. 12786302 (England and Wales)
The Acai Girls Ltd
Unaudited accounts
for the year ended 31 August 2025
The Acai Girls Ltd
Unaudited accounts
Contents
The Acai Girls Ltd
Company Information
for the year ended 31 August 2025
Directors
Megan Rose Nelson Salamat
Georgia May Nelson Salamat
Company Number
12786302 (England and Wales)
Registered Office
705 Fulham Road
London
SW6 5UL
United Kingdom
Accountants
Gains Accountants
Queen Elizabeth Olympic Park
Plexal, 14 East Bay Lane
London
E20 3BS
The Acai Girls Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
147,572
187,410
Cash at bank and in hand
245,848
112,074
Creditors: amounts falling due within one year
(230,343)
(166,271)
Net current assets
213,554
95,264
Total assets less current liabilities
361,126
282,674
Creditors: amounts falling due after more than one year
(195,000)
(195,000)
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
166,124
67,672
Shareholders' funds
166,126
67,674
For the year ending 31 August 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by
Megan Rose Nelson Salamat
Director
Company Registration No. 12786302
The Acai Girls Ltd
Notes to the Accounts
for the year ended 31 August 2025
The Acai Girls Ltd is a private company, limited by shares, registered in England and Wales, registration number 12786302. The registered office is 705 Fulham Road, London, SW6 5UL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
2 year to 4 years (Straight-line basis)
Fixtures & fittings
10% (Straight-line basis)
Computer equipment
25% (Straight-line basis)
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The Acai Girls Ltd
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
160,356
164,333
1,390
326,079
Additions
7,301
-
2,359
9,660
At 31 August 2025
167,657
164,333
3,749
335,739
At 1 September 2024
56,232
82,000
437
138,669
Charge for the year
40,763
8,302
433
49,498
At 31 August 2025
96,995
90,302
870
188,167
At 31 August 2025
70,662
74,031
2,879
147,572
At 31 August 2024
104,124
82,333
953
187,410
Amounts falling due within one year
Trade debtors
34,485
19,949
Accrued income and prepayments
30,692
18,279
Amounts falling due after more than one year
Other debtors
70,750
70,750
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
102,997
97,715
Taxes and social security
44,162
10,554
Other creditors
8,540
2,238
Loans from directors
27,454
49,178
The Acai Girls Ltd
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
195,000
195,000
8
Deferred taxation
2025
2024
Accelerated capital allowances
(20,000)
20,000
Other deferred taxation
20,000
-
Provision at start of year
20,000
20,000
Credited to the profit and loss account
(20,000)
-
Provision at end of year
-
20,000
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Operating lease commitments
2025
2024
At 31 August 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
141,500
141,500
Later than one year and not later than five years
566,000
566,000
Later than five years
364,351
505,851
At the year end, £27,455 is owed to the directors Megan Salamat and Georgia Salamat by the company (2024: £49,178).
12
Average number of employees
During the year the average number of employees was 46 (2024: 24).