Acorah Software Products - Accounts Production 15.0.600 false true true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 9975728 Mr Harald Bret Mr Harald Bret true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9975728 2023-01-31 9975728 2024-01-31 9975728 2023-02-01 2024-01-31 9975728 frs-core:CurrentFinancialInstruments 2024-01-31 9975728 frs-core:Non-currentFinancialInstruments 2024-01-31 9975728 frs-core:ComputerEquipment 2024-01-31 9975728 frs-core:ComputerEquipment 2023-02-01 2024-01-31 9975728 frs-core:ComputerEquipment 2023-01-31 9975728 frs-core:FurnitureFittings 2024-01-31 9975728 frs-core:FurnitureFittings 2023-02-01 2024-01-31 9975728 frs-core:FurnitureFittings 2023-01-31 9975728 frs-core:NetGoodwill 2024-01-31 9975728 frs-core:NetGoodwill 2023-02-01 2024-01-31 9975728 frs-core:NetGoodwill 2023-01-31 9975728 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 9975728 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 9975728 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 9975728 frs-core:PlantMachinery 2024-01-31 9975728 frs-core:PlantMachinery 2023-02-01 2024-01-31 9975728 frs-core:PlantMachinery 2023-01-31 9975728 frs-core:ShareCapital 2024-01-31 9975728 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 9975728 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 9975728 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 9975728 frs-bus:SmallEntities 2023-02-01 2024-01-31 9975728 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 9975728 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 9975728 1 2023-02-01 2024-01-31 9975728 frs-bus:Director1 2023-02-01 2024-01-31 9975728 1 2023-02-01 2024-01-31 9975728 frs-countries:EnglandWales 2023-02-01 2024-01-31 9975728 2022-01-31 9975728 2023-01-31 9975728 2022-02-01 2023-01-31 9975728 frs-core:CurrentFinancialInstruments 2023-01-31 9975728 frs-core:Non-currentFinancialInstruments 2023-01-31 9975728 frs-core:ShareCapital 2023-01-31 9975728 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31 9975728 1 2022-02-01 2023-01-31
Registered number: 9975728
The Lilliput Court Cafe Limited
Financial Statements
For The Year Ended 31 January 2024
Tate Accounting Services
66 Summerdown Walk
Trowbridge
Wilts
BA14 0LE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 9975728
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 42,469 48,678
42,469 48,678
CURRENT ASSETS
Stocks 6 650 650
Debtors 7 10,604 10,588
Cash at bank and in hand 18,300 97,349
29,554 108,587
Creditors: Amounts Falling Due Within One Year 8 (35,983 ) (152,603 )
NET CURRENT ASSETS (LIABILITIES) (6,429 ) (44,016 )
TOTAL ASSETS LESS CURRENT LIABILITIES 36,040 4,662
Creditors: Amounts Falling Due After More Than One Year 9 (207,494 ) (183,528 )
NET LIABILITIES (171,454 ) (178,866 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (171,455 ) (178,867 )
SHAREHOLDERS' FUNDS (171,454) (178,866)
Page 1
Page 2
For the year ending 31 January 2024 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 Harald Bret
Director
30 September 2024
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
The Lilliput Court Cafe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9975728 . The registered office is 2 Saville Row, Bath, BANES, BA1 2QP.
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 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. 
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of the business and a fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of 5 years.
2.5. 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:
Leasehold Over 15 year lease
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.6. Stocks and Work in Progress
Stocks are valued at cost after making due allowance for obsolete and slow-moving stocks. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including the director, during the year was as follows:
2024 2023
Office and administration 1 1
Cafe 16 11
17 12
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4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2023 83,500
As at 31 January 2024 83,500
Amortisation
As at 1 February 2023 83,500
As at 31 January 2024 83,500
Net Book Value
As at 31 January 2024 -
As at 1 February 2023 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 55,413 38,667 20,541 141 114,762
Additions - 2,666 230 - 2,896
As at 31 January 2024 55,413 41,333 20,771 141 117,658
Depreciation
As at 1 February 2023 23,705 28,459 13,858 62 66,084
Provided during the period 4,138 3,219 1,728 20 9,105
As at 31 January 2024 27,843 31,678 15,586 82 75,189
Net Book Value
As at 31 January 2024 27,570 9,655 5,185 59 42,469
As at 1 February 2023 31,708 10,208 6,683 79 48,678
6. Stocks
2024 2023
£ £
Stock 650 650
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,604 1,588
Due after more than one year
Deposits 9,000 9,000
10,604 10,588
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,489 5,923
Bank loans and overdrafts 10,648 10,648
PAYE/NI - 553
VAT 9,713 11,107
Net wages 1,323 689
Other creditors - 115,809
Accruals and deferred income 8,810 7,874
35,983 152,603
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,140 25,013
Directors loan account 192,354 158,515
207,494 183,528
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
11. Related Party Transactions
Dorian Grey Ltd - Financial support to The Lilliput Court Cafe £ nil (2023 : £54,172) included in other creditors
The Hideout Bar Ltd - Financial support to The Lilliput Court Cafe £ nil (2023 : £61,637) included in other creditors
H E Bret - Director's loan to The Lilliput Court Cafe £192,354 (2023 : £158,515)
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Harald Bret by virtue of his ownership of 100% of the issued share capital in the company.
Page 5