Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 11493707 Mr James Walters Arabica Borough Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11493707 2023-09-30 11493707 2024-09-30 11493707 2023-10-01 2024-09-30 11493707 frs-core:CurrentFinancialInstruments 2024-09-30 11493707 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 11493707 frs-core:FurnitureFittings 2024-09-30 11493707 frs-core:FurnitureFittings 2023-10-01 2024-09-30 11493707 frs-core:FurnitureFittings 2023-09-30 11493707 frs-core:OtherResidualIntangibleAssets 2024-09-30 11493707 frs-core:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 11493707 frs-core:OtherResidualIntangibleAssets 2023-09-30 11493707 frs-core:ShareCapital 2024-09-30 11493707 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 11493707 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11493707 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 11493707 frs-bus:SmallEntities 2023-10-01 2024-09-30 11493707 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11493707 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 11493707 1 2023-10-01 2024-09-30 11493707 frs-bus:Director1 2023-10-01 2024-09-30 11493707 frs-countries:EnglandWales 2023-10-01 2024-09-30 11493707 2022-09-30 11493707 2023-09-30 11493707 2022-10-01 2023-09-30 11493707 frs-core:CurrentFinancialInstruments 2023-09-30 11493707 frs-core:ShareCapital 2023-09-30 11493707 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 11493707
Arabica Food Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11493707
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 375 500
Tangible Assets 5 23,525 23,672
23,900 24,172
CURRENT ASSETS
Stocks 6 33,558 61,210
Debtors 7 59,211 62,683
Cash at bank and in hand 29,105 25,214
121,874 149,107
Creditors: Amounts Falling Due Within One Year 8 (393,430 ) (288,544 )
NET CURRENT ASSETS (LIABILITIES) (271,556 ) (139,437 )
TOTAL ASSETS LESS CURRENT LIABILITIES (247,656 ) (115,265 )
NET LIABILITIES (247,656 ) (115,265 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (247,756 ) (115,365 )
SHAREHOLDERS' FUNDS (247,656) (115,265)
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Page 2
For the year ending 30 September 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 James Walters
Director
01/04/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Arabica Food Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11493707 . The registered office is 71-75 Shelton Street, London, WC2H 9JQ.
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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... 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:
Fixtures & Fittings 25% WDV
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 2,108
As at 30 September 2024 2,108
Amortisation
As at 1 October 2023 1,608
Provided during the period 125
As at 30 September 2024 1,733
Net Book Value
As at 30 September 2024 375
As at 1 October 2023 500
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5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 38,443
Additions 7,270
As at 30 September 2024 45,713
Depreciation
As at 1 October 2023 14,771
Provided during the period 7,417
As at 30 September 2024 22,188
Net Book Value
As at 30 September 2024 23,525
As at 1 October 2023 23,672
6. Stocks
2024 2023
£ £
Finished goods 33,558 61,210
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 34,229 47,936
Other debtors 24,982 14,747
59,211 62,683
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 42,482 27,802
Amounts owed to participating interests 290,342 187,295
Other creditors 54,619 67,945
Taxation and social security 5,987 5,502
393,430 288,544
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Arabica Borough Limited by virtue of his ownership of 100% of the issued share capital in the company.
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