Acorah Software Products - Accounts Production 16.0.110 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 13041248 Mr Andrew Partington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13041248 2022-11-30 13041248 2023-11-30 13041248 2022-12-01 2023-11-30 13041248 frs-core:CurrentFinancialInstruments 2023-11-30 13041248 frs-core:Non-currentFinancialInstruments 2023-11-30 13041248 frs-core:PlantMachinery 2023-11-30 13041248 frs-core:PlantMachinery 2022-12-01 2023-11-30 13041248 frs-core:PlantMachinery 2022-11-30 13041248 frs-core:ShareCapital 2023-11-30 13041248 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 13041248 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 13041248 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 13041248 frs-bus:SmallEntities 2022-12-01 2023-11-30 13041248 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 13041248 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 13041248 frs-bus:Director1 2022-12-01 2023-11-30 13041248 frs-bus:Director1 2022-11-30 13041248 frs-bus:Director1 2023-11-30 13041248 frs-countries:EnglandWales 2022-12-01 2023-11-30 13041248 2021-11-30 13041248 2022-11-30 13041248 2021-12-01 2022-11-30 13041248 frs-core:CurrentFinancialInstruments 2022-11-30 13041248 frs-core:Non-currentFinancialInstruments 2022-11-30 13041248 frs-core:ShareCapital 2022-11-30 13041248 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 13041248
Common & Coffee Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13041248
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,073 11,073
11,073 11,073
CURRENT ASSETS
Debtors 5 7,532 7,532
Cash at bank and in hand 1,398 1,398
8,930 8,930
NET CURRENT ASSETS (LIABILITIES) 8,930 8,930
TOTAL ASSETS LESS CURRENT LIABILITIES 20,003 20,003
Creditors: Amounts Falling Due After More Than One Year 6 (50,000 ) (50,000 )
NET LIABILITIES (29,997 ) (29,997 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (29,998 ) (29,998 )
SHAREHOLDERS' FUNDS (29,997) (29,997)
Page 1
Page 2
For the year ending 30 November 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 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 Andrew Partington
Director
21/11/2024
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
Common & Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13041248 . The registered office is 621 Chorley Old Road, Bolton, Lancashire, BL1 6BJ.
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. 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 15% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2022 12,303
As at 30 November 2023 12,303
Depreciation
As at 1 December 2022 1,230
As at 30 November 2023 1,230
Net Book Value
As at 30 November 2023 11,073
As at 1 December 2022 11,073
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 7,532 7,532
Page 3
Page 4
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 50,000 50,000
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2022 Amounts advanced Amounts repaid Amounts written off As at 30 November 2023
£ £ £ £ £
Mr Andrew Partington - - - - 7,532
The above loan is unsecured, interest free and repayable on demand.
Page 4