Acorah Software Products - Accounts Production 16.4.660 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 13846323 Mrs C Patterson Mr I D Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13846323 2024-03-31 13846323 2025-03-31 13846323 2024-04-01 2025-03-31 13846323 frs-core:CurrentFinancialInstruments 2025-03-31 13846323 frs-core:Non-currentFinancialInstruments 2025-03-31 13846323 frs-core:BetweenOneFiveYears 2025-03-31 13846323 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13846323 frs-core:FurnitureFittings 2024-04-01 2025-03-31 13846323 frs-core:PlantMachinery 2025-03-31 13846323 frs-core:PlantMachinery 2024-04-01 2025-03-31 13846323 frs-core:PlantMachinery 2024-03-31 13846323 frs-core:WithinOneYear 2025-03-31 13846323 frs-core:ShareCapital 2025-03-31 13846323 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13846323 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13846323 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13846323 frs-bus:SmallEntities 2024-04-01 2025-03-31 13846323 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13846323 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13846323 frs-bus:Director1 2024-04-01 2025-03-31 13846323 frs-bus:Director2 2024-04-01 2025-03-31 13846323 frs-countries:EnglandWales 2024-04-01 2025-03-31 13846323 2023-03-31 13846323 2024-03-31 13846323 2023-04-01 2024-03-31 13846323 frs-core:CurrentFinancialInstruments 2024-03-31 13846323 frs-core:Non-currentFinancialInstruments 2024-03-31 13846323 frs-core:BetweenOneFiveYears 2024-03-31 13846323 frs-core:WithinOneYear 2024-03-31 13846323 frs-core:ShareCapital 2024-03-31 13846323 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 13846323
Little Fin Coffee Roastery LTD
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 13846323
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,385 39,049
106,385 39,049
CURRENT ASSETS
Debtors 5 9,319 15,149
Cash at bank and in hand 6,892 -
16,211 15,149
Creditors: Amounts Falling Due Within One Year 6 (30,222 ) (24,024 )
NET CURRENT ASSETS (LIABILITIES) (14,011 ) (8,875 )
TOTAL ASSETS LESS CURRENT LIABILITIES 92,374 30,174
Creditors: Amounts Falling Due After More Than One Year 7 (54,889 ) (15,546 )
NET ASSETS 37,485 14,628
CAPITAL AND RESERVES
Called up share capital 9 10 10
Income Statement 37,475 14,618
SHAREHOLDERS' FUNDS 37,485 14,628
For the year ending 31 March 2025 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 Income Statement.
The financial statements were approved by the board of directors on 8 July 2025 and were signed on its behalf by:
Mr I D Patterson
Director
8 July 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
Little Fin Coffee Roastery LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13846323 . The registered office is Calf Barn, Shopland Road, Rochford, Essex, SS4 1LT.
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.
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 20% Straight Line
Computer Equipment 25% Reducing Balance
2.4. 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 income statement 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 the income statement as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 1)
4 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 44,934
Additions 77,940
Disposals (2,163 )
As at 31 March 2025 120,711
Depreciation
As at 1 April 2024 5,885
Provided during the period 9,083
Disposals (642 )
As at 31 March 2025 14,326
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 March 2025 106,385
As at 1 April 2024 39,049
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,003 4,254
Other debtors 4,316 10,895
9,319 15,149
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,758 3,064
Trade creditors 2,699 3,883
Bank loans and overdrafts 8,500 4,462
Other creditors 10,265 12,615
30,222 24,024
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,444 15,546
Bank loans 5,445 -
54,889 15,546
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,758 3,064
Later than one year and not later than five years 49,444 15,546
58,202 18,610
58,202 18,610
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
Page 3