Acorah Software Products - Accounts Production 16.0.110 false true false 1 December 2022 31 October 2023 31 October 2023 11675083 Mrs Karen Rodda iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11675083 2022-11-30 11675083 2023-10-31 11675083 2022-12-01 2023-10-31 11675083 frs-core:CurrentFinancialInstruments 2023-10-31 11675083 frs-core:Non-currentFinancialInstruments 2023-10-31 11675083 frs-core:ComputerEquipment 2022-12-01 2023-10-31 11675083 frs-core:FurnitureFittings 2023-10-31 11675083 frs-core:FurnitureFittings 2022-12-01 2023-10-31 11675083 frs-core:FurnitureFittings 2022-11-30 11675083 frs-core:PlantMachinery 2023-10-31 11675083 frs-core:PlantMachinery 2022-12-01 2023-10-31 11675083 frs-core:PlantMachinery 2022-11-30 11675083 frs-core:ShareCapital 2023-10-31 11675083 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11675083 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-10-31 11675083 frs-bus:FilletedAccounts 2022-12-01 2023-10-31 11675083 frs-bus:SmallEntities 2022-12-01 2023-10-31 11675083 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-10-31 11675083 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-10-31 11675083 frs-bus:Director1 2022-12-01 2023-10-31 11675083 frs-countries:EnglandWales 2022-12-01 2023-10-31
Registered number: 11675083
Cafe B Ltd
Unaudited Financial Statements
For the Period 1 December 2022 to 31 October 2023
NKP Accountants
ATT, ACCA, CTA
Kings House
St. Johns Square
Wolverhampton
West Midlands
WV2 4DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11675083
31 October 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,737
7,737
CURRENT ASSETS
Stocks 5 850
Cash at bank and in hand 5,786
6,636
Creditors: Amounts Falling Due Within One Year 6 (11,059 )
NET CURRENT ASSETS (LIABILITIES) (4,423 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,314
Creditors: Amounts Falling Due After More Than One Year 7 (13,630 )
NET LIABILITIES (10,316 )
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account (10,317 )
SHAREHOLDERS' FUNDS (10,316)
Page 1
Page 2
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Karen Rodda
Director
31/10/2024
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
Cafe B Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11675083 . The registered office is 30 High Street, Burton-On-Trent, DE14 1JN.
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
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Straight line
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: 8
8
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2022 3,649 13,912 17,561
Additions 880 - 880
As at 31 October 2023 4,529 13,912 18,441
Depreciation
As at 1 December 2022 456 7,576 8,032
Provided during the period 1,088 1,584 2,672
As at 31 October 2023 1,544 9,160 10,704
...CONTINUED
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Net Book Value
As at 31 October 2023 2,985 4,752 7,737
As at 1 December 2022 3,193 6,336 9,529
5. Stocks
31 October 2023
£
Finished goods 850
6. Creditors: Amounts Falling Due Within One Year
31 October 2023
£
Trade creditors 1
Other creditors 8,311
Taxation and social security 2,747
11,059
7. Creditors: Amounts Falling Due After More Than One Year
31 October 2023
£
Bank loans 13,630
8. Share Capital
31 October 2023
£
Allotted, Called up and fully paid 1
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