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 SC576501 Mr P Mair Mr J Mair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC576501 2023-09-30 SC576501 2024-09-30 SC576501 2023-10-01 2024-09-30 SC576501 frs-core:CurrentFinancialInstruments 2024-09-30 SC576501 frs-core:Non-currentFinancialInstruments 2024-09-30 SC576501 frs-core:BetweenOneFiveYears 2024-09-30 SC576501 frs-core:ComputerEquipment 2024-09-30 SC576501 frs-core:ComputerEquipment 2023-10-01 2024-09-30 SC576501 frs-core:ComputerEquipment 2023-09-30 SC576501 frs-core:FurnitureFittings 2024-09-30 SC576501 frs-core:FurnitureFittings 2023-10-01 2024-09-30 SC576501 frs-core:FurnitureFittings 2023-09-30 SC576501 frs-core:NetGoodwill 2024-09-30 SC576501 frs-core:NetGoodwill 2023-10-01 2024-09-30 SC576501 frs-core:NetGoodwill 2023-09-30 SC576501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 SC576501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-01 2024-09-30 SC576501 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-30 SC576501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-09-30 SC576501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 SC576501 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 SC576501 frs-core:MotorVehicles 2024-09-30 SC576501 frs-core:MotorVehicles 2023-10-01 2024-09-30 SC576501 frs-core:MotorVehicles 2023-09-30 SC576501 frs-core:PlantMachinery 2024-09-30 SC576501 frs-core:PlantMachinery 2023-10-01 2024-09-30 SC576501 frs-core:PlantMachinery 2023-09-30 SC576501 frs-core:WithinOneYear 2024-09-30 SC576501 frs-core:ShareCapital 2024-09-30 SC576501 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 SC576501 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 SC576501 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 SC576501 frs-bus:SmallEntities 2023-10-01 2024-09-30 SC576501 frs-bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 SC576501 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 SC576501 frs-core:DeferredTaxation 2023-10-01 2024-09-30 SC576501 frs-core:DeferredTaxation 2023-09-30 SC576501 frs-core:DeferredTaxation 2024-09-30 SC576501 frs-bus:Director1 2023-10-01 2024-09-30 SC576501 frs-bus:Director1 2023-09-30 SC576501 frs-bus:Director1 2024-09-30 SC576501 frs-bus:Director2 2023-10-01 2024-09-30 SC576501 frs-countries:Scotland 2023-10-01 2024-09-30 SC576501 2022-09-30 SC576501 2023-09-30 SC576501 2022-10-01 2023-09-30 SC576501 frs-core:CurrentFinancialInstruments 2023-09-30 SC576501 frs-core:Non-currentFinancialInstruments 2023-09-30 SC576501 frs-core:BetweenOneFiveYears 2023-09-30 SC576501 frs-core:WithinOneYear 2023-09-30 SC576501 frs-core:ShareCapital 2023-09-30 SC576501 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: SC576501
Cafe Boheme Restaurant Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Nuvo Scotland Limited
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Cafe Boheme Restaurant Limited for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cafe Boheme Restaurant Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cafe Boheme Restaurant Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cafe Boheme Restaurant Limited and state those matters that we have agreed to state to the directors of Cafe Boheme Restaurant Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cafe Boheme Restaurant Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Cafe Boheme Restaurant Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cafe Boheme Restaurant Limited . You consider that Cafe Boheme Restaurant Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cafe Boheme Restaurant Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
26 June 2025
Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Balance Sheet
Registered number: SC576501
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,917 13,917
Tangible Assets 5 928,278 927,372
939,195 941,289
CURRENT ASSETS
Stocks 6 28,250 25,000
Debtors 7 22,978 5,563
Cash at bank and in hand 302,480 127,747
353,708 158,310
Creditors: Amounts Falling Due Within One Year 8 (387,946 ) (269,562 )
NET CURRENT ASSETS (LIABILITIES) (34,238 ) (111,252 )
TOTAL ASSETS LESS CURRENT LIABILITIES 904,957 830,037
Creditors: Amounts Falling Due After More Than One Year 9 (207,000 ) (274,070 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (30,742 ) (29,817 )
NET ASSETS 667,215 526,150
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 667,115 526,050
SHAREHOLDERS' FUNDS 667,215 526,150
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Page 3
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 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 P Mair
Director
26 June 2025
The notes on pages 4 to 8 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Cafe Boheme Restaurant Limited is a private company, limited by shares, incorporated in Scotland, registered number SC576501 . The registered office is 21-23 Windmill Brae, Aberdeen, AB11 6HU.
The presentation currency of the financial statements is the Pound Sterling (£).
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 and other sales taxes. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten 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:
Freehold 2% on cost
Improvements to property 10% on cost
Plant & Machinery 20% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
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.
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.
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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 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
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 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2023: 37)
44 37
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 30,000
As at 30 September 2024 30,000
Amortisation
As at 1 October 2023 16,083
Impairment losses 3,000
As at 30 September 2024 19,083
Net Book Value
As at 30 September 2024 10,917
As at 1 October 2023 13,917
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5. Tangible Assets
Land & Property
Freehold Improvements to property Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 October 2023 798,789 64,998 71,694 24,611
Additions - 683 4,822 45,876
Disposals - - (4,235 ) -
As at 30 September 2024 798,789 65,681 72,281 70,487
Depreciation
As at 1 October 2023 24,241 12,378 15,099 24,611
Provided during the period 15,976 6,563 14,810 6,690
Disposals - - (1,873 ) -
As at 30 September 2024 40,217 18,941 28,036 31,301
Net Book Value
As at 30 September 2024 758,572 46,740 44,245 39,186
As at 1 October 2023 774,548 52,620 56,595 -
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2023 86,490 9,804 1,056,386
Additions 3,550 1,863 56,794
Disposals - (200 ) (4,435 )
As at 30 September 2024 90,040 11,467 1,108,745
Depreciation
As at 1 October 2023 46,380 6,305 129,014
Provided during the period 6,938 2,443 53,420
Disposals - (94 ) (1,967 )
As at 30 September 2024 53,318 8,654 180,467
Net Book Value
As at 30 September 2024 36,722 2,813 928,278
As at 1 October 2023 40,110 3,499 927,372
6. Stocks
2024 2023
£ £
Materials 28,250 25,000
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 137 -
Prepayments and accrued income 22,341 4,879
Other debtors 500 684
22,978 5,563
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 11,371 -
Trade creditors 79,119 37,943
Bank loans and overdrafts 29,836 26,865
Corporation tax 58,637 43,951
Other taxes and social security 38,356 21,333
VAT 135,049 124,766
Other creditors 3,549 2,876
Accruals and deferred income 31,618 1,369
Directors' loan accounts 411 10,459
387,946 269,562
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,756 -
Bank loans 188,244 274,070
207,000 274,070
10. Secured Creditors
The company has granted a floating charge in favour of The Royal Bank of Scotland Plc over all present and future property,
assets and undertakings of the business.
The company has also granted fixed security in favour of The Royal Bank of Scotland Plc over all present and future
property, assets and undertakings of the business.
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 201,719 274,450
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11. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 11,371 -
Later than one year and not later than five years 18,756 -
30,127 -
30,127 -
12. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 October 2023 29,817 29,817
Deferred taxation 925 925
Balance at 30 September 2024 30,742 30,742
13. Pension Commitments
The compnay's pension cost for the year was £11,831 (2023: £10,298). Outstanding as at the year end totalled £3,431 (2022: £2,876).
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Paul Mair (10,460 ) 10,361 (312 ) - (411 )
The above loan is interest free and has no fixed repayment terms.
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