Acorah Software Products - Accounts Production 14.3.260 false true false 10 October 2022 31 December 2023 31 December 2023 14408486 Mr Antonio Bertoli Mr Luca Serrao iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14408486 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-09 14408486 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-12-31 14408486 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-12-31 14408486 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-12-31 14408486 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-10 2023-12-31 14408486 frs-core:AllSubsidiaries 2022-10-10 2023-12-31 14408486 frs-core:KeyManagementPersonnel 2022-10-10 2023-12-31 14408486 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-10 2023-12-31 14408486 frs-core:OtherRelatedParties 2022-10-10 2023-12-31 14408486 2022-10-09 14408486 2023-12-31 14408486 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Registered number: 14408486
HOPPER COFFEE HOUSE LTD
Unaudited Financial Statements
For the Period 10 October 2022 to 31 December 2023
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14408486
31 December 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 93,823
93,823
CURRENT ASSETS
Stocks 5 2,282
Debtors 6 6,593
Cash at bank and in hand 47,601
56,476
Creditors: Amounts Falling Due Within One Year 7 (67,905 )
NET CURRENT ASSETS (LIABILITIES) (11,429 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82,394
NET ASSETS 82,394
CAPITAL AND RESERVES
Called up share capital 8 2
Profit and Loss Account 82,392
SHAREHOLDERS' FUNDS 82,394
Page 1
Page 2
For the period ending 31 December 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
Mr Antonio Bertoli
Director
Mr Luca Serrao
Director
23/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HOPPER COFFEE HOUSE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14408486 . The registered office is 4 Ground Floor Shop, Balham Station Road, London, SW12 9SG.
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:
Fixtures & Fittings 25% SLM
Office Equipment 25% SLM
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Fixtures & Fittings Office Equipment Total
£ £ £
Cost
As at 10 October 2022 - - -
Additions 85,843 18,525 104,368
As at 31 December 2023 85,843 18,525 104,368
Depreciation
As at 10 October 2022 - - -
Provided during the period 10,159 386 10,545
As at 31 December 2023 10,159 386 10,545
...CONTINUED
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Net Book Value
As at 31 December 2023 75,684 18,139 93,823
As at 10 October 2022 - - -
5. Stocks
31 December 2023
£
Stock 2,282
2,282
6. Debtors
31 December 2023
£
Due within one year
Prepayments and accrued income 133
Till - iZettle 4,792
VAT 1,468
Net wages 200
6,593
7. Creditors: Amounts Falling Due Within One Year
31 December 2023
£
Trade creditors 12,256
Other taxes and social security 1,757
Earning arrest 41
Pension payable 427
Shareholder's loan - Antonio 28,623
Shareholder's loan - Luca 17,800
Accruals and deferred income 7,001
67,905
8. Share Capital
31 December 2023
£
Allotted, Called up and fully paid 2
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