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Registered number: 11919322
Box Brownie Coffee Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11919322
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 2,000
Tangible Assets 5 8,858 11,391
8,858 13,391
CURRENT ASSETS
Stocks 6 2,550 2,500
Debtors 7 9,987 18,296
Cash at bank and in hand 5,232 1,024
17,769 21,820
Creditors: Amounts Falling Due Within One Year 8 (43,722 ) (41,845 )
NET CURRENT ASSETS (LIABILITIES) (25,953 ) (20,025 )
TOTAL ASSETS LESS CURRENT LIABILITIES (17,095 ) (6,634 )
Creditors: Amounts Falling Due After More Than One Year 9 (30,417 ) (35,417 )
NET LIABILITIES (47,512 ) (42,051 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account (47,612 ) (42,151 )
SHAREHOLDERS' FUNDS (47,512) (42,051)
Page 1
Page 2
For the year ending 30 April 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 David Campbell-Gibbons
Director
17 January 2025
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
Box Brownie Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11919322 . The registered office is 20 Henley Street, Stratford-Upon-Avon, CV37 6QW.
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 pledged to support the company for a period of at least 12 months following the date of signing these statements.  Accordingly the accounts have been prepared on the going concern basis.
2.3. 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 purchased the goods.
2.4. 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 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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.
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.
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Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 10,000
As at 30 April 2024 10,000
Amortisation
As at 1 May 2023 8,000
Provided during the period 2,000
As at 30 April 2024 10,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 2,000
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 23,041 727 23,768
Additions 420 - 420
As at 30 April 2024 23,461 727 24,188
Depreciation
As at 1 May 2023 11,880 497 12,377
Provided during the period 2,895 58 2,953
As at 30 April 2024 14,775 555 15,330
Net Book Value
As at 30 April 2024 8,686 172 8,858
As at 1 May 2023 11,161 230 11,391
6. Stocks
2024 2023
£ £
Stock 2,550 2,500
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 687 2,172
Amounts owed by participating interests 8,500 14,500
Other debtors 800 1,624
9,987 18,296
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 4,732 10,372
Bank loans and overdrafts 5,000 5,000
Other creditors 17,356 20,087
Taxation and social security 16,634 6,386
43,722 41,845
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,417 35,417
10. Loans
The loan has been underwritten by the British Government.
2024 2023
£ £
Amounts falling due within one year or on demand:
Bank loans 5,000 5,000
2024 2023
£ £
Amounts falling due between one and five years:
Bank loans 30,417 35,417
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £NIL.
At the balance sheet date contributions of £724 (2023: £0) were due to the fund and are included in creditors.
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