Acorah Software Products - Accounts Production 16.5.460 false true true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 06806687 Mr Earl Beadle Mrs Karen Beadle E R Beadle and K L Beadle true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06806687 2024-08-31 06806687 2025-08-31 06806687 2024-09-01 2025-08-31 06806687 frs-core:CurrentFinancialInstruments 2025-08-31 06806687 frs-core:Non-currentFinancialInstruments 2025-08-31 06806687 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-08-31 06806687 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-01 2025-08-31 06806687 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-08-31 06806687 frs-core:FurnitureFittings 2025-08-31 06806687 frs-core:FurnitureFittings 2024-09-01 2025-08-31 06806687 frs-core:FurnitureFittings 2024-08-31 06806687 frs-core:ShareCapital 2025-08-31 06806687 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 06806687 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 06806687 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 06806687 frs-bus:SmallEntities 2024-09-01 2025-08-31 06806687 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 06806687 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 06806687 1 2024-09-01 2025-08-31 06806687 frs-bus:Director1 2024-09-01 2025-08-31 06806687 frs-bus:Director2 2024-09-01 2025-08-31 06806687 frs-countries:EnglandWales 2024-09-01 2025-08-31 06806687 2023-08-31 06806687 2024-08-31 06806687 2023-09-01 2024-08-31 06806687 frs-core:CurrentFinancialInstruments 2024-08-31 06806687 frs-core:Non-currentFinancialInstruments 2024-08-31 06806687 frs-core:ShareCapital 2024-08-31 06806687 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 06806687
Caffe Shop Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
RJM Accountants
Financial Accountants
24 Rayner Drive
Brighouse
West Yorkshire
HD6 2DG
Caffe Shop Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Caffe Shop Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 06806687

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 2,397 |  | 4,180
|  |  | 2,397 |  | 4,180
CURRENT ASSETS
Stocks | 6 | 1,140,248 |  | 914,570 |
Debtors | 7 | 99,278 |  | 71,824 |
Cash at bank and in hand |  | 41,331 |  | 27,558 |
|  | 1,280,857 |  | 1,013,952 |
Creditors: Amounts Falling Due Within One Year | 8 | (751,276 ) |  | (591,487 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 529,581 |  | 422,465
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 531,978 |  | 426,645
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,834 ) |  | (10,000 )
NET ASSETS |  |  | 521,144 |  | 416,645
CAPITAL AND RESERVES
Called up share capital | 10 |  | 350,000 |  | 350,000
Profit and Loss Account |  |  | 171,144 |  | 66,645
SHAREHOLDERS' FUNDS |  |  | 521,144 |  | 416,645

Page 1
Page 2
Caffe Shop Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 Profit and Loss Account.
On behalf of the board

Mr Earl Beadle Director
12th September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Caffe Shop Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Caffe Shop Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06806687 . The registered office is Unit C Old Power Way, Lowfields Business Park, Elland, HX5 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
The company meets its day to day working capital requirements from the director. the director qill continue to support the company during he next year and therefore considers it appropriate to prepare the accounts on a going concern basis.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Domain Names. It is amortised to the profit and loss account over its estimated economic life of 5 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 20% on reducing balance

2.6. Leasing and Hire Purchase Contracts
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.
2.7. 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.
Page 3
Page 4
Caffe Shop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.8. 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 year 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 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. 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
10Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 September 2024 | 3,000
As at 31 August 2025 | 3,000
Amortisation
As at 1 September 2024 | 3,000
As at 31 August 2025 | 3,000
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | -

Page 4
Page 5
Caffe Shop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 September 2024 | 16,431
As at 31 August 2025 | 16,431
Depreciation
As at 1 September 2024 | 12,251
Provided during the period | 1,783
As at 31 August 2025 | 14,034
Net Book Value
As at 31 August 2025 | 2,397
As at 1 September 2024 | 4,180

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,140,248 |  | 914,570

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,932 |  | 12,411
Due after more than one year
Directors loan account | 86,346 |  | 59,413
| 99,278 |  | 71,824

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 556,129 |  | 441,231
Bank loans and overdrafts | 82,474 |  | 61,609
Corporation tax | 33,217 |  | 18,328
Other taxes and social security | 10,612 |  | 8,530
VAT | 32,232 |  | 28,789
Accruals and deferred income | 36,612 |  | 33,000
| 751,276 |  | 591,487

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 10,834 |  | 10,000

Page 5
Page 6
Caffe Shop Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 350,000 |  | 350,000

11. Ultimate Controlling Party
The company's ultimate controlling party is E R Beadle and K L Beadle by virtue of his ownership of 100% of the issued share capital in the company.
Page 6