Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 07644813 D R Monachello A Monachello G Monachello iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07644813 2024-03-31 07644813 2025-03-31 07644813 2024-04-01 2025-03-31 07644813 frs-core:CurrentFinancialInstruments 2025-03-31 07644813 frs-core:Non-currentFinancialInstruments 2025-03-31 07644813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 07644813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 07644813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 07644813 frs-core:PlantMachinery 2025-03-31 07644813 frs-core:PlantMachinery 2024-04-01 2025-03-31 07644813 frs-core:PlantMachinery 2024-03-31 07644813 frs-core:ShareCapital 2025-03-31 07644813 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07644813 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07644813 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07644813 frs-bus:SmallEntities 2024-04-01 2025-03-31 07644813 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07644813 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07644813 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07644813 frs-bus:OrdinaryShareClass1 2025-03-31 07644813 frs-core:DeferredTaxation 2024-04-01 2025-03-31 07644813 frs-core:DeferredTaxation 2024-03-31 07644813 frs-core:DeferredTaxation 2025-03-31 07644813 frs-bus:Director1 2024-04-01 2025-03-31 07644813 frs-bus:Director2 2024-04-01 2025-03-31 07644813 frs-bus:Director3 2024-04-01 2025-03-31 07644813 frs-core:CurrentFinancialInstruments 2 2025-03-31 07644813 frs-countries:EnglandWales 2024-04-01 2025-03-31 07644813 2023-03-31 07644813 2024-03-31 07644813 2023-04-01 2024-03-31 07644813 frs-core:CurrentFinancialInstruments 2024-03-31 07644813 frs-core:Non-currentFinancialInstruments 2024-03-31 07644813 frs-core:ShareCapital 2024-03-31 07644813 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 07644813 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 07644813 frs-core:CurrentFinancialInstruments 2 2024-03-31
Registered number: 07644813
Cafe Sol Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07644813
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,591 53,339
69,591 53,339
CURRENT ASSETS
Debtors 5 25,018 67,027
Cash at bank and in hand 769,999 1,149,636
795,017 1,216,663
Creditors: Amounts Falling Due Within One Year 6 (344,571 ) (391,835 )
NET CURRENT ASSETS (LIABILITIES) 450,446 824,828
TOTAL ASSETS LESS CURRENT LIABILITIES 520,037 878,167
Creditors: Amounts Falling Due After More Than One Year 7 (1,769 ) (12,231 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,337 ) (9,225 )
NET ASSETS 506,931 856,711
CAPITAL AND RESERVES
Called up share capital 9 102 102
Profit and Loss Account 506,829 856,609
SHAREHOLDERS' FUNDS 506,931 856,711
Page 1
Page 2
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 Profit and Loss Account.
The financial statements were approved by the board of directors on 11 December 2025 and were signed on its behalf by:
G Monachello
Director
11 December 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cafe Sol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07644813 . The registered office is Avaland House, 110 London Road, Hemel Hempstead, Hertfordshire, HP3 9SD.
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.
The presentation currency of the financial statements is the Pound Sterling (£).
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:
Leasehold Improvements Straight line over 20 years
Plant & Equipment 25% on cost
2.4. 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.
Page 3
Page 4
2.5. 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: 16 (2024: 19)
16 19
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Equipment Total
£ £ £
Cost
As at 1 April 2024 27,401 118,691 146,092
Additions 9,449 24,931 34,380
As at 31 March 2025 36,850 143,622 180,472
Depreciation
As at 1 April 2024 10,960 81,793 92,753
Provided during the period 1,645 16,483 18,128
As at 31 March 2025 12,605 98,276 110,881
Net Book Value
As at 31 March 2025 24,245 45,346 69,591
As at 1 April 2024 16,441 36,898 53,339
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,656 60,301
Prepayments and accrued income 7,942 6,726
Other debtors 1,500 -
Amounts owed by associates 13,920 -
25,018 67,027
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 31,499 46,345
Bank loans and overdrafts 10,462 10,204
Corporation tax 161,843 218,591
Other taxes and social security 10,205 11,748
VAT 68,356 74,751
Other creditors 1,618 17,789
Pension liability 983 1,350
Accruals and deferred income 6,489 7,941
Directors' loan accounts 3,116 3,116
Amounts owed to associates 50,000 -
344,571 391,835
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,769 12,231
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2024 9,225 9,225
Additions 2,112 2,112
Balance at 31 March 2025 11,337 11,337
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
102 Ordinary Shares of £ 1.00 each 102 102
Page 5