Acorah Software Products - Accounts Production 16.1.200 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 09710067 Mr Ariyan Shakiba iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09710067 2023-07-31 09710067 2024-07-31 09710067 2023-08-01 2024-07-31 09710067 frs-core:CurrentFinancialInstruments 2024-07-31 09710067 frs-core:Non-currentFinancialInstruments 2024-07-31 09710067 frs-core:ComputerEquipment 2024-07-31 09710067 frs-core:ComputerEquipment 2023-08-01 2024-07-31 09710067 frs-core:ComputerEquipment 2023-07-31 09710067 frs-core:PlantMachinery 2024-07-31 09710067 frs-core:PlantMachinery 2023-08-01 2024-07-31 09710067 frs-core:PlantMachinery 2023-07-31 09710067 frs-core:ShareCapital 2024-07-31 09710067 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 09710067 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09710067 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 09710067 frs-bus:SmallEntities 2023-08-01 2024-07-31 09710067 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09710067 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 09710067 frs-bus:Director1 2023-08-01 2024-07-31 09710067 frs-countries:EnglandWales 2023-08-01 2024-07-31 09710067 2022-07-31 09710067 2023-07-31 09710067 2022-08-01 2023-07-31 09710067 frs-core:CurrentFinancialInstruments 2023-07-31 09710067 frs-core:Non-currentFinancialInstruments 2023-07-31 09710067 frs-core:ShareCapital 2023-07-31 09710067 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 09710067
The Coffee Counter Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Solid Rock Accountancy Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09710067
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,218 5,483
5,218 5,483
CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 4,134 2,937
Cash at bank and in hand 24,425 14,894
33,559 22,831
Creditors: Amounts Falling Due Within One Year 7 (14,820 ) (17,706 )
NET CURRENT ASSETS (LIABILITIES) 18,739 5,125
TOTAL ASSETS LESS CURRENT LIABILITIES 23,957 10,608
Creditors: Amounts Falling Due After More Than One Year 8 (37,924 ) (33,170 )
NET LIABILITIES (13,967 ) (22,562 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (13,968 ) (22,563 )
SHAREHOLDERS' FUNDS (13,967) (22,562)
Page 1
Page 2
For the year ending 31 July 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 Ariyan Shakiba
Director
21/10/2024
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
The Coffee Counter Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09710067 . The registered office is 23 Bowling Green Stree, Leicester, Leicestershire, LE1 6AS.
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 15%
Computer Equipment 33%
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 year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 August 2023 11,928 - 11,928
Additions - 833 833
As at 31 July 2024 11,928 833 12,761
Depreciation
As at 1 August 2023 6,445 - 6,445
Provided during the period 823 275 1,098
As at 31 July 2024 7,268 275 7,543
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 July 2024 4,660 558 5,218
As at 1 August 2023 5,483 - 5,483
5. Stocks
2024 2023
£ £
Stock 5,000 5,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,742 2,937
VAT 1,392 -
4,134 2,937
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,126 7,694
Corporation tax 695 667
Other taxes and social security 4,970 4,952
VAT - 258
Accruals and deferred income 1,029 4,135
14,820 17,706
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 18,666 28,475
Directors loan account 19,258 4,695
37,924 33,170
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4