Acorah Software Products - Accounts Production 19.1.200 false true true false 3 January 2025 31 January 2026 31 January 2026 16160885 Mr CAN BEYAZ iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16160885 2025-01-02 16160885 2026-01-31 16160885 2025-01-03 2026-01-31 16160885 frs-core:CurrentFinancialInstruments 2026-01-31 16160885 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-03 2026-01-31 16160885 frs-core:NetGoodwill 2026-01-31 16160885 frs-core:NetGoodwill 2025-01-03 2026-01-31 16160885 frs-core:NetGoodwill 2025-01-02 16160885 frs-core:OtherResidualIntangibleAssets 2026-01-31 16160885 frs-core:OtherResidualIntangibleAssets 2025-01-03 2026-01-31 16160885 frs-core:OtherResidualIntangibleAssets 2025-01-02 16160885 frs-core:PlantMachinery 2026-01-31 16160885 frs-core:PlantMachinery 2025-01-03 2026-01-31 16160885 frs-core:PlantMachinery 2025-01-02 16160885 frs-core:ShareCapital 2026-01-31 16160885 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 16160885 frs-bus:PrivateLimitedCompanyLtd 2025-01-03 2026-01-31 16160885 frs-bus:FilletedAccounts 2025-01-03 2026-01-31 16160885 frs-bus:SmallEntities 2025-01-03 2026-01-31 16160885 frs-bus:AuditExempt-NoAccountantsReport 2025-01-03 2026-01-31 16160885 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-03 2026-01-31 16160885 frs-bus:Director1 2025-01-03 2026-01-31 16160885 frs-countries:EnglandWales 2025-01-03 2026-01-31
Registered number: 16160885
Choux Bakery Orpington Ltd
Unaudited Financial Statements
For the Period 3 January 2025 to 31 January 2026
Major's Accounts & Co Ltd
ACCA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 16160885
31 January 2026
Notes £ £
FIXED ASSETS
Intangible Assets 4 119,530
Tangible Assets 5 24,544
144,074
CURRENT ASSETS
Stocks 6 11,000
Debtors 7 6,568
Cash at bank and in hand 23,881
41,449
Creditors: Amounts Falling Due Within One Year 8 (144,728 )
NET CURRENT ASSETS (LIABILITIES) (103,279 )
TOTAL ASSETS LESS CURRENT LIABILITIES 40,795
NET ASSETS 40,795
CAPITAL AND RESERVES
Called up share capital 9 100
Profit and Loss Account 40,695
SHAREHOLDERS' FUNDS 40,795
Page 1
Page 2
For the period ending 31 January 2026 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 CAN BEYAZ
Director
29th July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Choux Bakery Orpington Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16160885 . The registered office is 118, Sydenham Road, Sydenham, London, SE26 5JX.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 11 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Leasehold Property Asset. It is amortised to the profit and loss account over its estimated economic life of 11 years.
2.6. 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% Straight Line Method
2.7. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. 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 period, 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 period was: 4
4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 3 January 2025 - - -
Additions 60,000 61,651 121,651
As at 31 January 2026 60,000 61,651 121,651
Amortisation
As at 3 January 2025 - - -
Provided during the period 1,046 1,075 2,121
As at 31 January 2026 1,046 1,075 2,121
Net Book Value
As at 31 January 2026 58,954 60,576 119,530
As at 3 January 2025 - - -
Page 4
Page 5
5. Tangible Assets
Plant & Machinery
£
Cost
As at 3 January 2025 -
Additions 26,206
As at 31 January 2026 26,206
Depreciation
As at 3 January 2025 -
Provided during the period 1,662
As at 31 January 2026 1,662
Net Book Value
As at 31 January 2026 24,544
As at 3 January 2025 -
6. Stocks
31 January 2026
£
Stock 11,000
7. Debtors
31 January 2026
£
Due within one year
Other debtors 6,568
8. Creditors: Amounts Falling Due Within One Year
31 January 2026
£
Trade creditors 2,342
Other creditors 133,318
Taxation and social security 9,068
144,728
9. Share Capital
31 January 2026
£
Allotted, Called up and fully paid 100
Page 5