Acorah Software Products - Accounts Production 16.2.850 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 SC658719 Mr Juan Rodriguez iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC658719 2024-04-30 SC658719 2025-04-30 SC658719 2024-05-01 2025-04-30 SC658719 frs-core:CurrentFinancialInstruments 2025-04-30 SC658719 frs-core:FurnitureFittings 2025-04-30 SC658719 frs-core:FurnitureFittings 2024-05-01 2025-04-30 SC658719 frs-core:FurnitureFittings 2024-04-30 SC658719 frs-core:PlantMachinery 2025-04-30 SC658719 frs-core:PlantMachinery 2024-05-01 2025-04-30 SC658719 frs-core:PlantMachinery 2024-04-30 SC658719 frs-core:ShareCapital 2025-04-30 SC658719 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC658719 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC658719 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 SC658719 frs-bus:SmallEntities 2024-05-01 2025-04-30 SC658719 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 SC658719 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC658719 frs-bus:Director1 2024-05-01 2025-04-30 SC658719 frs-countries:Scotland 2024-05-01 2025-04-30 SC658719 2023-04-30 SC658719 2024-04-30 SC658719 2023-05-01 2024-04-30 SC658719 frs-core:CurrentFinancialInstruments 2024-04-30 SC658719 frs-core:ShareCapital 2024-04-30 SC658719 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: SC658719
Paulo Coffee Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC658719
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,596 4,464
2,596 4,464
CURRENT ASSETS
Cash at bank and in hand 3,475 5,548
3,475 5,548
Creditors: Amounts Falling Due Within One Year 5 (6,606 ) (20,208 )
NET CURRENT ASSETS (LIABILITIES) (3,131 ) (14,660 )
TOTAL ASSETS LESS CURRENT LIABILITIES (535 ) (10,196 )
NET LIABILITIES (535 ) (10,196 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (635 ) (10,296 )
SHAREHOLDERS' FUNDS (535) (10,196)
For the year ending 30 April 2025 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 Juan Rodriguez
Director
12/05/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Paulo Coffee Limited is a private company, limited by shares, incorporated in Scotland, registered number SC658719 . The registered office is Building A, Midmills Buildings, Stephens Street, Inverness, IV2 3JP.
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 20% Straight Line
Fixtures & Fittings 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 May 2024 7,631 1,708 9,339
As at 30 April 2025 7,631 1,708 9,339
Depreciation
As at 1 May 2024 4,193 682 4,875
Provided during the period 1,526 342 1,868
As at 30 April 2025 5,719 1,024 6,743
Net Book Value
As at 30 April 2025 1,912 684 2,596
As at 1 May 2024 3,438 1,026 4,464
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1 1
Other taxes and social security 57 -
Director's loan account 6,548 20,207
6,606 20,208
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 3