Acorah Software Products - Accounts Production 16.0.110 false true 23 March 2023 24 March 2022 false 24 March 2023 31 March 2024 31 March 2024 06846796 Mr Harry Macaulay Van Breemen Miss Jessie Van Breemen Mrs Katherine Van Breemen Macaulay Mr Nicolaas Van Breemen Mr Nicolaas Van Breemen iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06846796 2023-03-23 06846796 2024-03-31 06846796 2023-03-24 2024-03-31 06846796 frs-core:CurrentFinancialInstruments 2024-03-31 06846796 frs-core:Non-currentFinancialInstruments 2024-03-31 06846796 frs-core:ComputerEquipment 2024-03-31 06846796 frs-core:ComputerEquipment 2023-03-24 2024-03-31 06846796 frs-core:ComputerEquipment 2023-03-23 06846796 frs-core:FurnitureFittings 2024-03-31 06846796 frs-core:FurnitureFittings 2023-03-24 2024-03-31 06846796 frs-core:FurnitureFittings 2023-03-23 06846796 frs-core:NetGoodwill 2024-03-31 06846796 frs-core:NetGoodwill 2023-03-24 2024-03-31 06846796 frs-core:NetGoodwill 2023-03-23 06846796 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 06846796 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-24 2024-03-31 06846796 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-03-23 06846796 frs-core:MotorVehicles 2024-03-31 06846796 frs-core:MotorVehicles 2023-03-24 2024-03-31 06846796 frs-core:MotorVehicles 2023-03-23 06846796 frs-core:PlantMachinery 2024-03-31 06846796 frs-core:PlantMachinery 2023-03-24 2024-03-31 06846796 frs-core:PlantMachinery 2023-03-23 06846796 frs-core:ShareCapital 2024-03-31 06846796 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06846796 frs-bus:PrivateLimitedCompanyLtd 2023-03-24 2024-03-31 06846796 frs-bus:FilletedAccounts 2023-03-24 2024-03-31 06846796 frs-bus:SmallEntities 2023-03-24 2024-03-31 06846796 frs-bus:AuditExempt-NoAccountantsReport 2023-03-24 2024-03-31 06846796 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-24 2024-03-31 06846796 frs-bus:Director1 2023-03-24 2024-03-31 06846796 frs-bus:Director2 2023-03-24 2024-03-31 06846796 frs-bus:Director3 2023-03-24 2024-03-31 06846796 frs-bus:Director4 2023-03-24 2024-03-31 06846796 frs-bus:CompanySecretary1 2023-03-24 2024-03-31 06846796 frs-core:CurrentFinancialInstruments 1 2024-03-31 06846796 frs-countries:EnglandWales 2023-03-24 2024-03-31 06846796 2022-03-23 06846796 2023-03-23 06846796 2022-03-24 2023-03-23 06846796 frs-core:CurrentFinancialInstruments 2023-03-23 06846796 frs-core:Non-currentFinancialInstruments 2023-03-23 06846796 frs-core:ShareCapital 2023-03-23 06846796 frs-core:RetainedEarningsAccumulatedLosses 2023-03-23 06846796 frs-core:CurrentFinancialInstruments 1 2023-03-23
Registered number: 06846796
Moose Coffee (UK) Limited
Unaudited Financial Statements
For the Period 24 March 2023 to 31 March 2024
Axis Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 06846796
31 March 2024 23 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 344,442 409,761
344,442 409,761
CURRENT ASSETS
Stocks 6 32,515 24,300
Debtors 7 307,793 149,798
Cash at bank and in hand 541,458 649,643
881,766 823,741
Creditors: Amounts Falling Due Within One Year 8 (440,957 ) (419,837 )
NET CURRENT ASSETS (LIABILITIES) 440,809 403,904
TOTAL ASSETS LESS CURRENT LIABILITIES 785,251 813,665
Creditors: Amounts Falling Due After More Than One Year 9 (81,379 ) (112,500 )
NET ASSETS 703,872 701,165
CAPITAL AND RESERVES
Called up share capital 10 212 212
Profit and Loss Account 703,660 700,953
SHAREHOLDERS' FUNDS 703,872 701,165
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For the period ending 31 March 2024 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 Nicolaas Van Breemen
Director
10/05/2024
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Moose Coffee (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06846796 . The registered office is Jordangate House, Jordangate, Macclesfield, Cheshire, SK10 1EQ.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years. The value of goodwill has been fully amortised. 
2.4. 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:
Leasehold 15% reducing balance
Plant & Machinery 15% - 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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 the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account 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 profit and loss account as incurred.
2.6. 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.
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2.7. 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 statement of comprehensive income 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 reflect 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.
2.8. 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 directors, during the period was: 133 (2023: 125)
133 125
4. Intangible Assets
Goodwill
£
Cost
As at 24 March 2023 5,000
As at 31 March 2024 5,000
Amortisation
As at 24 March 2023 5,000
As at 31 March 2024 5,000
Net Book Value
As at 31 March 2024 -
As at 24 March 2023 -
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 24 March 2023 140,887 237,816 142,255 367,390
Additions - 15,983 - 6,004
Disposals - - - (253 )
As at 31 March 2024 140,887 253,799 142,255 373,141
Depreciation
As at 24 March 2023 54,365 182,038 43,635 200,014
Provided during the period 12,978 14,352 24,655 34,636
Disposals - - - (51 )
As at 31 March 2024 67,343 196,390 68,290 234,599
Net Book Value
As at 31 March 2024 73,544 57,409 73,965 138,542
As at 24 March 2023 86,522 55,778 98,620 167,376
Computer Equipment Total
£ £
Cost
As at 24 March 2023 5,187 893,535
Additions - 21,987
Disposals - (253 )
As at 31 March 2024 5,187 915,269
Depreciation
As at 24 March 2023 3,722 483,774
Provided during the period 483 87,104
Disposals - (51 )
As at 31 March 2024 4,205 570,827
Net Book Value
As at 31 March 2024 982 344,442
As at 24 March 2023 1,465 409,761
6. Stocks
31 March 2024 23 March 2023
£ £
Stock 32,515 24,300
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7. Debtors
31 March 2024 23 March 2023
£ £
Due within one year
Trade debtors 815 2,926
Prepayments and accrued income 71,537 60,360
Other debtors 151,394 35,912
Other related parties 40,285 -
Net wages 1,524 -
Amounts owed by associates 42,238 50,600
307,793 149,798
8. Creditors: Amounts Falling Due Within One Year
31 March 2024 23 March 2023
£ £
Trade creditors 21,280 41,410
Bank loans and overdrafts 25,000 18,750
Corporation tax 66,177 24,075
Other taxes and social security 29,330 26,425
VAT 213,007 181,426
Pension fund 4,897 4,310
Credit card - (288 )
Accruals and deferred income 63,040 51,494
Directors' loan accounts 18,226 72,235
440,957 419,837
9. Creditors: Amounts Falling Due After More Than One Year
31 March 2024 23 March 2023
£ £
Bank loans 81,379 112,500
81,379 112,500
10. Share Capital
31 March 2024 23 March 2023
£ £
Allotted, Called up and fully paid 212 212
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £4,897 (2023 £4,310) were due to the fund. 
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12. Related Party Transactions
Alces Management Services LtdDirectors in common.During the year the total sales for stock and management charges raised by Alces Management Services Ltd to Moose Coffee (UK) Ltd was £418,660 (2023 £408,890). Moose Coffee (UK) Ltd provided Alces Management Services Ltd with a loan during the year of £5,164 (2023 £12,696). At the balance sheet date the total amount owing from Alces Management Services Ltd was £54,238 (2023 £49,073).

Alces Management Services Ltd

Directors in common.

During the year the total sales for stock and management charges raised by Alces Management Services Ltd to Moose Coffee (UK) Ltd was £418,660 (2023 £408,890). Moose Coffee (UK) Ltd provided Alces Management Services Ltd with a loan during the year of £5,164 (2023 £12,696). At the balance sheet date the total amount owing from Alces Management Services Ltd was £54,238 (2023 £49,073).

Yonder Group LtdDirector and shareholder in common.Moose Coffee (UK) Ltd provided Yonder Group Ltd with a loan during the year of £40,285.

Yonder Group Ltd

Director and shareholder in common.

Moose Coffee (UK) Ltd provided Yonder Group Ltd with a loan during the year of £40,285.

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