Acorah Software Products - Accounts Production 14.5.601 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 10433650 Miss Anabelle Brousse De Gersigny Mr Matthew Wade iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10433650 2022-10-31 10433650 2023-10-31 10433650 2022-11-01 2023-10-31 10433650 frs-core:CurrentFinancialInstruments 2023-10-31 10433650 frs-core:Non-currentFinancialInstruments 2023-10-31 10433650 frs-core:MotorVehicles 2023-10-31 10433650 frs-core:MotorVehicles 2022-11-01 2023-10-31 10433650 frs-core:MotorVehicles 2022-10-31 10433650 frs-core:PlantMachinery 2023-10-31 10433650 frs-core:PlantMachinery 2022-11-01 2023-10-31 10433650 frs-core:PlantMachinery 2022-10-31 10433650 frs-core:ShareCapital 2023-10-31 10433650 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 10433650 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 10433650 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 10433650 frs-bus:SmallEntities 2022-11-01 2023-10-31 10433650 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10433650 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 10433650 frs-bus:Director1 2022-11-01 2023-10-31 10433650 frs-bus:Director2 2022-11-01 2023-10-31 10433650 frs-countries:EnglandWales 2022-11-01 2023-10-31 10433650 2021-10-31 10433650 2022-10-31 10433650 2021-11-01 2022-10-31 10433650 frs-core:CurrentFinancialInstruments 2022-10-31 10433650 frs-core:Non-currentFinancialInstruments 2022-10-31 10433650 frs-core:ShareCapital 2022-10-31 10433650 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 10433650
HUNDRED HOUSE COFFEE LTD
Financial Statements
For The Year Ended 31 October 2023
Aspire Accountancy
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10433650
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 163,441 117,990
163,441 117,990
CURRENT ASSETS
Stocks 5 26,170 18,763
Debtors 6 35,219 48,161
Cash at bank and in hand 41,252 43,960
102,641 110,884
Creditors: Amounts Falling Due Within One Year 7 (102,536 ) (186,212 )
NET CURRENT ASSETS (LIABILITIES) 105 (75,328 )
TOTAL ASSETS LESS CURRENT LIABILITIES 163,546 42,662
Creditors: Amounts Falling Due After More Than One Year 8 (21,929 ) (37,748 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 66,798 8,457
NET ASSETS 208,415 13,371
CAPITAL AND RESERVES
Called up share capital 9 71,000 71,000
Profit and Loss Account 137,415 (57,629 )
SHAREHOLDERS' FUNDS 208,415 13,371
Page 1
Page 2
For the year ending 31 October 2023 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
Miss Anabelle Brousse De Gersigny
Director
04/03/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
HUNDRED HOUSE COFFEE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10433650 . The registered office is 3 The Square, Munslow, Craven Arms, Shropshire, SY7 9EY.
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
Motor Vehicles 25% Reducing balance
2.4. 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.
2.5. 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 year 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 asset 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 or deferred tax for the year is recognised in profit or loss, except when they related 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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2022 160,655 38,426 199,081
Additions 70,176 - 70,176
As at 31 October 2023 230,831 38,426 269,257
Depreciation
As at 1 November 2022 49,228 31,863 81,091
Provided during the period 23,084 1,641 24,725
As at 31 October 2023 72,312 33,504 105,816
Net Book Value
As at 31 October 2023 158,519 4,922 163,441
As at 1 November 2022 111,427 6,563 117,990
5. Stocks
2023 2022
£ £
Stock 26,170 18,763
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 31,771 34,912
VAT 3,448 11,989
Other taxes and social security - 1,260
35,219 48,161
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 46,638 183,792
Corporation tax 27,097 100
Other taxes and social security 1,124 -
Accruals and deferred income 825 2,156
Directors' loan accounts 26,852 164
102,536 186,212
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 31,881 37,748
Gather loan (9,952 ) -
21,929 37,748
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 71,000 71,000
10. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 27,011 150,040
27,011 150,040
During the year Directors took dividends as follows:

Matthew Wade £19,898.42
Anabelle Brousse De Gersigny £20,000
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