Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 05305144 Mr M W Brown Mrs P J Brown Mr R J Brown Mrs P J Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05305144 2023-06-30 05305144 2024-06-30 05305144 2023-07-01 2024-06-30 05305144 frs-core:CurrentFinancialInstruments 2024-06-30 05305144 frs-core:Non-currentFinancialInstruments 2024-06-30 05305144 frs-core:BetweenOneFiveYears 2024-06-30 05305144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-01 2024-06-30 05305144 frs-core:FurnitureFittings 2024-06-30 05305144 frs-core:FurnitureFittings 2023-07-01 2024-06-30 05305144 frs-core:FurnitureFittings 2023-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 05305144 frs-core:MotorVehicles 2024-06-30 05305144 frs-core:MotorVehicles 2023-07-01 2024-06-30 05305144 frs-core:MotorVehicles 2023-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2024-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2023-06-30 05305144 frs-core:PlantMachinery 2024-06-30 05305144 frs-core:PlantMachinery 2023-07-01 2024-06-30 05305144 frs-core:PlantMachinery 2023-06-30 05305144 frs-core:WithinOneYear 2024-06-30 05305144 frs-core:OtherReservesSubtotal 2024-06-30 05305144 frs-core:ShareCapital 2024-06-30 05305144 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 05305144 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 05305144 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 05305144 frs-bus:SmallEntities 2023-07-01 2024-06-30 05305144 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 05305144 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 05305144 frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:UnlistedNon-exchangeTraded 2023-06-30 05305144 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 05305144 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 05305144 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-bus:Director1 2023-07-01 2024-06-30 05305144 frs-bus:Director1 2023-06-30 05305144 frs-bus:Director1 2024-06-30 05305144 frs-bus:Director2 2023-07-01 2024-06-30 05305144 frs-bus:Director3 2023-07-01 2024-06-30 05305144 frs-bus:Director3 2023-06-30 05305144 frs-bus:Director3 2024-06-30 05305144 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 05305144 frs-countries:EnglandWales 2023-07-01 2024-06-30 05305144 2022-06-30 05305144 2023-06-30 05305144 2022-07-01 2023-06-30 05305144 frs-core:CurrentFinancialInstruments 2023-06-30 05305144 frs-core:Non-currentFinancialInstruments 2023-06-30 05305144 frs-core:BetweenOneFiveYears 2023-06-30 05305144 frs-core:WithinOneYear 2023-06-30 05305144 frs-core:OtherReservesSubtotal 2023-06-30 05305144 frs-core:ShareCapital 2023-06-30 05305144 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 05305144
The Bournemouth Coffee Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Simpson Associates
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05305144
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,600 16,000
Tangible Assets 5 1,208,384 1,301,180
Investments 6 100 -
1,222,084 1,317,180
CURRENT ASSETS
Stocks 7 42,689 44,325
Debtors 8 375,545 249,110
Cash at bank and in hand 523,795 567,937
942,029 861,372
Creditors: Amounts Falling Due Within One Year 9 (1,223,859 ) (1,245,969 )
NET CURRENT ASSETS (LIABILITIES) (281,830 ) (384,597 )
TOTAL ASSETS LESS CURRENT LIABILITIES 940,254 932,583
Creditors: Amounts Falling Due After More Than One Year 10 (558,628 ) (598,036 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (241,071 ) (196,264 )
NET ASSETS 140,555 138,283
CAPITAL AND RESERVES
Called up share capital 12 2,200 2,200
Other reserves (79,000 ) (79,000 )
Profit and Loss Account 217,355 215,083
SHAREHOLDERS' FUNDS 140,555 138,283
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For the year ending 30 June 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 M W Brown
Director
06/03/2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Bournemouth Coffee Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05305144 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, BH4 8DT.
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 - Other Intangible
Other intangible assets are pre-trading costs and franchise fees. They are amortised to profit and loss account over their estimated economic life of 5 years.
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 10% straight line
Plant & Machinery 10% straigth line
Motor Vehicles 25% straight line
Fixtures & Fittings 10% straight line
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.
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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.
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 year 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 asset reflects 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was 138 (2023: 166)
138 166
4. Intangible Assets
Other
£
Cost
As at 1 July 2023 150,006
Additions 2,000
As at 30 June 2024 152,006
Amortisation
As at 1 July 2023 134,006
Provided during the period 4,400
As at 30 June 2024 138,406
...CONTINUED
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Net Book Value
As at 30 June 2024 13,600
As at 1 July 2023 16,000
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 764,834 2,188,937 113,662 1,405,449 4,472,882
Additions - - - 233,897 233,897
As at 30 June 2024 764,834 2,188,937 113,662 1,639,346 4,706,779
Depreciation
As at 1 July 2023 624,744 1,772,768 51,734 722,456 3,171,702
Provided during the period 51,015 128,359 20,641 126,678 326,693
As at 30 June 2024 675,759 1,901,127 72,375 849,134 3,498,395
Net Book Value
As at 30 June 2024 89,075 287,810 41,287 790,212 1,208,384
As at 1 July 2023 140,090 416,169 61,928 682,993 1,301,180
6. Investments
Unlisted
£
Cost
As at 1 July 2023 -
Additions 100
As at 30 June 2024 100
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 100
As at 1 July 2023 -
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7. Stocks
2024 2023
£ £
Materials 42,689 44,325
8. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,648 3,410
Other debtors 372,897 245,700
375,545 249,110
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,452 22,027
Trade creditors 200,295 242,470
Bank loans and overdrafts 278,651 251,542
Other creditors 343,994 394,411
Taxation and social security 378,467 335,519
1,223,859 1,245,969
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,768 45,542
Bank loans 533,860 552,494
558,628 598,036
11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,452 22,027
Later than one year and not later than five years 24,768 45,542
47,220 67,569
47,220 67,569
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12. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,200 2,200
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Mark Brown (4,319 ) 149,766 97,656 - 47,791
Mrs Pamela Brown (4,319 ) 149,766 97,656 - 47,791
The above loan is unsecured, interest free and repayable on demand. The balance was repaid within 9 months of the year end.
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