Acorah Software Products - Accounts Production 16.5.460 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 12819391 Miss Evie Constance Boxall Miss Eleanor Louise Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12819391 2024-08-31 12819391 2025-08-31 12819391 2024-09-01 2025-08-31 12819391 frs-core:CurrentFinancialInstruments 2025-08-31 12819391 frs-core:FurnitureFittings 2025-08-31 12819391 frs-core:FurnitureFittings 2024-09-01 2025-08-31 12819391 frs-core:FurnitureFittings 2024-08-31 12819391 frs-core:NetGoodwill 2025-08-31 12819391 frs-core:NetGoodwill 2024-09-01 2025-08-31 12819391 frs-core:NetGoodwill 2024-08-31 12819391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-08-31 12819391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 12819391 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 12819391 frs-core:PlantMachinery 2025-08-31 12819391 frs-core:PlantMachinery 2024-09-01 2025-08-31 12819391 frs-core:PlantMachinery 2024-08-31 12819391 frs-core:ShareCapital 2025-08-31 12819391 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 12819391 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12819391 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 12819391 frs-bus:SmallEntities 2024-09-01 2025-08-31 12819391 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12819391 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12819391 frs-bus:Director1 2024-09-01 2025-08-31 12819391 frs-bus:Director1 2024-08-31 12819391 frs-bus:Director1 2025-08-31 12819391 frs-bus:Director2 2024-09-01 2025-08-31 12819391 frs-bus:Director2 2024-08-31 12819391 frs-bus:Director2 2025-08-31 12819391 frs-countries:EnglandWales 2024-09-01 2025-08-31 12819391 2023-08-31 12819391 2024-08-31 12819391 2023-09-01 2024-08-31 12819391 frs-core:CurrentFinancialInstruments 2024-08-31 12819391 frs-core:Non-currentFinancialInstruments 2024-08-31 12819391 frs-core:ShareCapital 2024-08-31 12819391 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 12819391
The Mix Coffee House & Bar Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
The Mix Coffee House & Bar Limited
Contents
Contents

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

Page 1
The Mix Coffee House & Bar Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12819391

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | - |  | 2,800
Tangible Assets | 5 |  | - |  | 8,882
|  |  | - |  | 11,682
CURRENT ASSETS
Stocks | 6 | - |  | 5,767 |
Debtors | 7 | 605 |  | 3,000 |
Cash at bank and in hand |  | 14,255 |  | 12,856 |
|  | 14,860 |  | 21,623 |
Creditors: Amounts Falling Due Within One Year | 8 | (8,760 ) |  | (29,270 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,100 |  | (7,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,100 |  | 4,035
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (1,687 )
NET ASSETS |  |  | 6,100 |  | 2,348
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 6,000 |  | 2,248
SHAREHOLDERS' FUNDS |  |  | 6,100 |  | 2,348

Page 1
Page 2
The Mix Coffee House & Bar 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

Miss Eleanor Louise Johnson Director
9 September 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Mix Coffee House & Bar Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
The Mix Coffee House & Bar Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12819391 . The registered office is 18 The Strand, Dawlish, Devon, EX7 9PS.
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. 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 5 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:

Leasehold | 20% Straight line
Plant & Machinery | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance

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.
2.6. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
The Mix Coffee House & Bar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
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 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.
2.9. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
2.10. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 8)
8 8
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 14,000
Disposals | (14,000 )
As at 31 August 2025 | -
Amortisation
As at 1 September 2024 | 11,200
Disposals | (11,200 )
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | -
As at 1 September 2024 | 2,800

Page 4
Page 5
The Mix Coffee House & Bar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 September 2024 | 1 | 21,570 | 4,548 | 26,119
Disposals | (1 ) | (21,570 ) | (4,548 ) | (26,119 )
As at 31 August 2025 | - | - | - | -
Depreciation
As at 1 September 2024 | - | 14,154 | 3,083 | 17,237
Disposals | - | (14,154 ) | (3,083 ) | (17,237 )
As at 31 August 2025 | - | - | - | -
Net Book Value
As at 31 August 2025 | - | - | - | -
As at 1 September 2024 | 1 | 7,416 | 1,465 | 8,882

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 5,767

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 231 |  | -
VAT | 341 |  | -
Directors' loan accounts | 33 |  | -
| 605 |  | -
Due after more than one year
Other debtors | - |  | 3,000
| 605 |  | 3,000

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,233 |  | 205
Corporation tax | 7,527 |  | 4,820
VAT | - |  | 13,248
Other creditors | - |  | 600
Directors' loan accounts | - |  | 10,397
| 8,760 |  | 29,270

Page 5
Page 6
The Mix Coffee House & Bar Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 August 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Evie Constance Boxall | (5,198 ) | 15,787 | (10,572 ) | - | 17
Miss Eleanor Louise Johnson | (5,199 ) | 15,787 | (10,572 ) | - | 16

The above loan is unsecured, interest free and repayable on demand.
Page 6