Acorah Software Products - Accounts Production 16.5.460 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 08545563 Mr Justin Cornelius iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08545563 2024-05-31 08545563 2025-05-31 08545563 2024-06-01 2025-05-31 08545563 frs-core:CurrentFinancialInstruments 2025-05-31 08545563 frs-core:Non-currentFinancialInstruments 2025-05-31 08545563 frs-core:BetweenOneFiveYears 2025-05-31 08545563 frs-core:ComputerEquipment 2025-05-31 08545563 frs-core:ComputerEquipment 2024-06-01 2025-05-31 08545563 frs-core:ComputerEquipment 2024-05-31 08545563 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-06-01 2025-05-31 08545563 frs-core:FurnitureFittings 2025-05-31 08545563 frs-core:FurnitureFittings 2024-06-01 2025-05-31 08545563 frs-core:FurnitureFittings 2024-05-31 08545563 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-31 08545563 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-01 2025-05-31 08545563 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-31 08545563 frs-core:MotorVehicles 2025-05-31 08545563 frs-core:MotorVehicles 2024-06-01 2025-05-31 08545563 frs-core:MotorVehicles 2024-05-31 08545563 frs-core:OtherResidualIntangibleAssets 2025-05-31 08545563 frs-core:OtherResidualIntangibleAssets 2024-06-01 2025-05-31 08545563 frs-core:OtherResidualIntangibleAssets 2024-05-31 08545563 frs-core:PlantMachinery 2025-05-31 08545563 frs-core:PlantMachinery 2024-06-01 2025-05-31 08545563 frs-core:PlantMachinery 2024-05-31 08545563 frs-core:WithinOneYear 2025-05-31 08545563 frs-core:ShareCapital 2025-05-31 08545563 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 08545563 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08545563 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 08545563 frs-bus:SmallEntities 2024-06-01 2025-05-31 08545563 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08545563 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08545563 frs-bus:Director1 2024-06-01 2025-05-31 08545563 frs-countries:EnglandWales 2024-06-01 2025-05-31 08545563 2023-05-31 08545563 2024-05-31 08545563 2023-06-01 2024-05-31 08545563 frs-core:CurrentFinancialInstruments 2024-05-31 08545563 frs-core:Non-currentFinancialInstruments 2024-05-31 08545563 frs-core:BetweenOneFiveYears 2024-05-31 08545563 frs-core:WithinOneYear 2024-05-31 08545563 frs-core:ShareCapital 2024-05-31 08545563 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 08545563
918 Coffee Co Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08545563
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,200 1,800
Tangible Assets 5 48,580 77,697
49,780 79,497
CURRENT ASSETS
Stocks 6 34,709 33,719
Debtors 7 52,605 57,225
Cash at bank and in hand 31,838 47,077
119,152 138,021
Creditors: Amounts Falling Due Within One Year 8 (101,493 ) (147,723 )
NET CURRENT ASSETS (LIABILITIES) 17,659 (9,702 )
TOTAL ASSETS LESS CURRENT LIABILITIES 67,439 69,795
Creditors: Amounts Falling Due After More Than One Year 9 - (8,818 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,145 ) (19,424 )
NET ASSETS 55,294 41,553
CAPITAL AND RESERVES
Called up share capital 10 10 10
Profit and Loss Account 55,284 41,543
SHAREHOLDERS' FUNDS 55,294 41,553
Page 1
Page 2
For the year ending 31 May 2025 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 Justin Cornelius
Director
17 September 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
918 Coffee Co Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08545563 . The registered office is The Roaster, Semley Business Park, Shaftesbury, SP7 9AN.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

These financial statements are presented in pound sterling which is the functional currency of the company.
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
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured
at cost less accumulated amortisation and accumulated impairment losses.
Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Eco Roast franchise 10 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 Nil
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% straight line
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
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially measured at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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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 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: 6 (2024: 8)
6 8
4. Intangible Assets
Other
£
Cost
As at 1 June 2024 6,000
As at 31 May 2025 6,000
Amortisation
As at 1 June 2024 4,200
Provided during the period 600
As at 31 May 2025 4,800
Net Book Value
As at 31 May 2025 1,200
As at 1 June 2024 1,800
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 June 2024 3,354 332,824 15,839 1,859
Disposals - (144 ) (13,339 ) -
As at 31 May 2025 3,354 332,680 2,500 1,859
Depreciation
As at 1 June 2024 - 260,790 14,589 1,375
Provided during the period - 28,001 625 73
Disposals - (102 ) (13,339 ) -
As at 31 May 2025 - 288,689 1,875 1,448
Net Book Value
As at 31 May 2025 3,354 43,991 625 411
As at 1 June 2024 3,354 72,034 1,250 484
Computer Equipment Total
£ £
Cost
As at 1 June 2024 2,822 356,698
Disposals - (13,483 )
As at 31 May 2025 2,822 343,215
Depreciation
As at 1 June 2024 2,247 279,001
Provided during the period 376 29,075
Disposals - (13,441 )
As at 31 May 2025 2,623 294,635
Net Book Value
As at 31 May 2025 199 48,580
As at 1 June 2024 575 77,697
6. Stocks
2025 2024
£ £
Stock 34,709 33,719
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7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 38,321 46,945
Prepayments and accrued income 2,351 568
Other debtors 11,933 9,712
52,605 57,225
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 53,277 72,288
Bank loans and overdrafts 8,818 43,530
Corporation tax 8,333 2,898
Other taxes and social security 3,413 1,625
Other creditors 595 642
Accruals and deferred income 4,000 2,500
Director's loan account 23,057 24,240
101,493 147,723
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 8,818
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 10 10
11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year 8,600 -
Later than one year and not later than five years 20,783 -
29,383 -
The above lease is in relation to the leasing of vans
12. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £595 (2024 - £583) were due to the fund. They are included in Other Creditors.
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