Acorah Software Products - Accounts Production 12.3.214 false 1 January 2021 31 December 2021 31 December 2021 09243336 Mr Thomas Allen Mrs Jocelyn Allen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09243336 2020-12-31 09243336 2021-12-31 09243336 2021-01-01 2021-12-31 09243336 frs-core:CurrentFinancialInstruments 2021-12-31 09243336 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09243336 frs-core:Non-currentFinancialInstruments 2021-12-31 09243336 frs-core:Non-currentFinancialInstruments 2021-01-01 2021-12-31 09243336 frs-core:CurrentFinancialInstruments 2021-01-01 2021-12-31 09243336 frs-core:CurrentFinancialInstruments 2021-12-31 09243336 frs-core:AfterOneYear 2021-01-01 2021-12-31 09243336 frs-core:BetweenOneFiveYears 2021-01-01 2021-12-31 09243336 frs-core:BetweenOneFiveYears 2021-12-31 09243336 frs-core:ComputerEquipment 2021-12-31 09243336 frs-core:ComputerEquipment 2021-01-01 2021-12-31 09243336 frs-core:ComputerEquipment 2020-12-31 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Registered number: 09243336
Flying Bean Cafe Limited
Unaudited Financial Statements
For The Year Ended 31 December 2021
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: 09243336
2021 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 12,309 15,826
Tangible Assets 4 65,390 66,348
77,699 82,174
CURRENT ASSETS
Stocks 5 29,182 16,510
Debtors 6 28,803 39,959
Cash at bank and in hand 59,632 47,496
117,617 103,965
Creditors: Amounts Falling Due Within One Year 7 (100,889 ) (92,002 )
NET CURRENT ASSETS (LIABILITIES) 16,728 11,963
TOTAL ASSETS LESS CURRENT LIABILITIES 94,427 94,137
Creditors: Amounts Falling Due After More Than One Year 8 (70,299 ) (79,961 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,424 ) (12,606 )
NET ASSETS 11,704 1,570
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 11,604 1,470
SHAREHOLDERS' FUNDS 11,704 1,570
Page 1
Page 2
For the year ending 31 December 2021 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 Income Statement.
On behalf of the board
Mr Thomas Allen
Director
12 September 2022
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of consideration received or receivable, net of discounts and value added taxes, and includes revenue earned from the sale of food and drink and from the rendering of services. Turnover from the sale of food and drink is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Turnover from the rendering of services is recognised by reference to the stage of completion of the service.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is amortised in equal instalments over its useful economic life of five years.
1.4. 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
Motor Vehicles 25% straight line
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
1.6. Stocks and Work in Progress
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Page 3
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1.7. 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 income statement 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 reflects 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 for the year is recognised in the income statement, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
1.9. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
1.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
2. Average Number of Employees
The average number of employees, including directors, during the year was 27 (2020: 27)
27 27
Page 4
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3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2021 58,584
As at 31 December 2021 58,584
Amortisation
As at 1 January 2021 42,758
Provided during the period 3,517
As at 31 December 2021 46,275
Net Book Value
As at 31 December 2021 12,309
As at 1 January 2021 15,826
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2021 70,794 139,174 209,968
Additions 10,894 25,500 36,394
Disposals - (2,667 ) (2,667 )
As at 31 December 2021 81,688 162,007 243,695
Depreciation
As at 1 January 2021 37,517 106,103 143,620
Provided during the period 11,607 23,606 35,213
Disposals - (528 ) (528 )
As at 31 December 2021 49,124 129,181 178,305
Net Book Value
As at 31 December 2021 32,564 32,826 65,390
As at 1 January 2021 33,277 33,071 66,348
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2021 2020
£ £
Motor Vehicles 26,677 11,958
26,677 11,958
Page 5
Page 6
5. Stocks
2021 2020
£ £
Stock - materials 29,182 16,510
29,182 16,510
6. Debtors
2021 2020
£ £
Due within one year
Trade debtors 22,075 12,533
Other debtors 6,728 27,426
28,803 39,959
7. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 15,419 9,266
Trade creditors 21,538 18,971
Bank loans and overdrafts 9,626 5,324
Other creditors 30,801 38,689
Taxation and social security 23,505 19,752
100,889 92,002
8. Creditors: Amounts Falling Due After More Than One Year
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 17,784 10,379
Bank loans 35,650 44,676
Other creditors 16,865 24,906
70,299 79,961
9. Obligations Under Finance Leases and Hire Purchase
2021 2020
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 15,419 9,266
Between one and five years 17,784 10,379
33,203 19,645
33,203 19,645
Page 6
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10. Share Capital
2021 2020
Allotted, Called up and fully paid 100 100
Value Number 2021 2020
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 100 100 100
11. Other Commitments
At the end of the period the company's commitments, guarantees and contingencies totalled £22,000 (2020: £22,070)
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the statement of financial position date unpaid contributions of £1,785 (2020: £1,205) were due to the fund. They are included in Other Creditors.
13. General Information
Flying Bean Cafe Limited is a private company, limited by shares. It is incorporated in England & Wales, under a registered number of 09243336 . The registered office is Oakridge House, Wellington Road, High Wycombe, Buckinghamshire, HP12 3PR.
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