Acorah Software Products - Accounts Production 16.1.200 false true 31 December 2023 10 October 2022 false 1 January 2024 31 December 2024 31 December 2024 14408486 Mr Antonio Bertoli Mr Luca Serrao Mr Antonio Bertoli true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14408486 2023-12-31 14408486 2024-12-31 14408486 2024-01-01 2024-12-31 14408486 frs-core:CurrentFinancialInstruments 2024-12-31 14408486 frs-core:ComputerEquipment 2024-12-31 14408486 frs-core:ComputerEquipment 2024-01-01 2024-12-31 14408486 frs-core:ComputerEquipment 2023-12-31 14408486 frs-core:FurnitureFittings 2024-12-31 14408486 frs-core:FurnitureFittings 2024-01-01 2024-12-31 14408486 frs-core:FurnitureFittings 2023-12-31 14408486 frs-core:ShareCapital 2024-12-31 14408486 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 14408486 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14408486 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 14408486 frs-bus:SmallEntities 2024-01-01 2024-12-31 14408486 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 14408486 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14408486 1 2024-01-01 2024-12-31 14408486 frs-bus:Director1 2024-01-01 2024-12-31 14408486 frs-bus:Director2 2024-01-01 2024-12-31 14408486 frs-core:CurrentFinancialInstruments 1 2024-12-31 14408486 frs-core:CurrentFinancialInstruments 3 2024-12-31 14408486 frs-core:CurrentFinancialInstruments 4 2024-12-31 14408486 frs-core:CurrentFinancialInstruments 5 2024-12-31 14408486 frs-countries:EnglandWales 2024-01-01 2024-12-31 14408486 2022-10-09 14408486 2023-12-31 14408486 2022-10-10 2023-12-31 14408486 frs-core:CurrentFinancialInstruments 2023-12-31 14408486 frs-core:ShareCapital 2023-12-31 14408486 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 14408486 frs-core:CurrentFinancialInstruments 1 2023-12-31 14408486 frs-core:CurrentFinancialInstruments 3 2023-12-31 14408486 frs-core:CurrentFinancialInstruments 4 2023-12-31 14408486 frs-core:CurrentFinancialInstruments 5 2023-12-31
Registered number: 14408486
HOPPER COFFEE HOUSE LTD
Unaudited Financial Statements
For The Year Ended 31 December 2024
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14408486
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,822 93,823
68,822 93,823
CURRENT ASSETS
Stocks 5 3,500 2,282
Debtors 6 61,176 6,593
Cash at bank and in hand 14,357 47,601
79,033 56,476
Creditors: Amounts Falling Due Within One Year 7 (33,011 ) (67,905 )
NET CURRENT ASSETS (LIABILITIES) 46,022 (11,429 )
TOTAL ASSETS LESS CURRENT LIABILITIES 114,844 82,394
NET ASSETS 114,844 82,394
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 114,842 82,392
SHAREHOLDERS' FUNDS 114,844 82,394
Page 1
Page 2
For the year ending 31 December 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 Antonio Bertoli
Director
Mr Luca Serrao
Director
19/02/2025
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
HOPPER COFFEE HOUSE LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14408486 . The registered office is 4 Ground Floor Shop, Balham Station Road, London, SW12 9SG.
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:
Fixtures & Fittings 25% SLM
Office Equipment 25% SLM
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.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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.
...CONTINUED
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2.6. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 3)
5 3
4. Tangible Assets
Fixtures & Fittings Office Equipment Total
£ £ £
Cost
As at 1 January 2024 85,843 18,525 104,368
Additions 808 812 1,620
Disposals - (1,130 ) (1,130 )
As at 31 December 2024 86,651 18,207 104,858
Depreciation
As at 1 January 2024 10,159 386 10,545
Provided during the period 21,587 3,904 25,491
As at 31 December 2024 31,746 4,290 36,036
Net Book Value
As at 31 December 2024 54,905 13,917 68,822
As at 1 January 2024 75,684 18,139 93,823
5. Stocks
31 December 2024 31 December 2023
£ £
Stock 3,500 2,282
6. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Prepayments and accrued income 219 133
Till - iZettle 9,181 4,792
Advance paid for Bonus 7,034 -
Hopper coffee tooting 43,242 -
...CONTINUED
Page 4
Page 5
Other Loan 1,500 -
VAT - 1,468
Net wages - 200
61,176 6,593
7. Creditors: Amounts Falling Due Within One Year
31 December 2024 31 December 2023
£ £
Trade creditors 2,054 12,256
Corporation tax 11,669 -
Other taxes and social security 3,276 1,757
VAT 8,809 -
Net wages 6,199 -
Earning arrest 41 41
Pension payable 963 427
Shareholder's loan - Antonio - 28,623
Shareholder's loan - Luca - 17,800
Accruals and deferred income - 7,001
33,011 67,905
8. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 2 2
9. Ultimate Controlling Party
Company's ultimate controlling parties are:
Mr Antonio Bertoli: By virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.
Mr Luca Serrao: By virtue of his ownership of more than 25% but not more than 50% of the issued share capital in the company.
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