Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10828635 Mr N P Barton Mr M Whittaker Mrs M Hafeli - Barton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10828635 2023-12-31 10828635 2024-12-31 10828635 2024-01-01 2024-12-31 10828635 frs-core:CurrentFinancialInstruments 2024-12-31 10828635 frs-core:ComputerEquipment 2024-12-31 10828635 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10828635 frs-core:ComputerEquipment 2023-12-31 10828635 frs-core:FurnitureFittings 2024-12-31 10828635 frs-core:FurnitureFittings 2024-01-01 2024-12-31 10828635 frs-core:FurnitureFittings 2023-12-31 10828635 frs-core:PlantMachinery 2024-12-31 10828635 frs-core:PlantMachinery 2024-01-01 2024-12-31 10828635 frs-core:PlantMachinery 2023-12-31 10828635 frs-core:ShareCapital 2024-12-31 10828635 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10828635 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10828635 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10828635 frs-bus:SmallEntities 2024-01-01 2024-12-31 10828635 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10828635 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10828635 frs-core:UnlistedNon-exchangeTraded 2024-12-31 10828635 frs-core:UnlistedNon-exchangeTraded 2023-12-31 10828635 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 10828635 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 10828635 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 10828635 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10828635 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 10828635 frs-bus:Director1 2024-01-01 2024-12-31 10828635 frs-bus:Director2 2024-01-01 2024-12-31 10828635 frs-bus:Director3 2024-01-01 2024-12-31 10828635 frs-countries:EnglandWales 2024-01-01 2024-12-31 10828635 2022-12-31 10828635 2023-12-31 10828635 2023-01-01 2023-12-31 10828635 frs-core:CurrentFinancialInstruments 2023-12-31 10828635 frs-core:ShareCapital 2023-12-31 10828635 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10828635
Blend Coffee House Ltd
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10828635
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,059 68,635
Investments 5 1,641 1,180
67,700 69,815
CURRENT ASSETS
Stocks 6 15,772 18,613
Debtors 7 17,754 40,490
Cash at bank and in hand 212,354 242,243
245,880 301,346
Creditors: Amounts Falling Due Within One Year 8 (64,980 ) (148,083 )
NET CURRENT ASSETS (LIABILITIES) 180,900 153,263
TOTAL ASSETS LESS CURRENT LIABILITIES 248,600 223,078
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,551 ) (13,041 )
NET ASSETS 236,049 210,037
CAPITAL AND RESERVES
Called up share capital 9 103 103
Profit and Loss Account 235,946 209,934
SHAREHOLDERS' FUNDS 236,049 210,037
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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
Mrs M Hafeli - Barton
Director
16 May 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
Blend Coffee House Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10828635 . The registered office is 550 Valley Rd, Basford, Nottingham, NG5 1JJ.
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 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2023: 27)
31 27
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 79,128 59,486 8,980 147,594
Additions 16,904 3,376 - 20,280
Disposals (1,017 ) (684 ) (47 ) (1,748 )
As at 31 December 2024 95,015 62,178 8,933 166,126
Depreciation
As at 1 January 2024 46,867 27,700 4,392 78,959
Provided during the period 12,293 8,793 1,147 22,233
Disposals (695 ) (388 ) (42 ) (1,125 )
As at 31 December 2024 58,465 36,105 5,497 100,067
Net Book Value
As at 31 December 2024 36,550 26,073 3,436 66,059
As at 1 January 2024 32,261 31,786 4,588 68,635
5. Investments
Unlisted
£
Cost
As at 1 January 2024 1,731
As at 31 December 2024 1,731
Provision
As at 1 January 2024 551
Added in period (461 )
As at 31 December 2024 90
Net Book Value
As at 31 December 2024 1,641
As at 1 January 2024 1,180
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6. Stocks
2024 2023
£ £
Stock 15,772 18,613
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,021 11,439
Prepayments and accrued income 5,602 7,384
Other debtors 7,131 21,667
17,754 40,490
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 30,788 47,771
Corporation tax 9,567 24,838
Other taxes and social security 8,005 7,165
VAT 13,581 64,930
Other creditors 150 1,488
Accruals and deferred income 2,443 1,000
Directors' loan accounts 446 891
64,980 148,083
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 103 103
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