Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12391886 Mr Riccardo Andreotti Mr Alessandro Piombino iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12391886 2024-03-31 12391886 2025-03-31 12391886 2024-04-01 2025-03-31 12391886 frs-core:CurrentFinancialInstruments 2025-03-31 12391886 frs-core:Non-currentFinancialInstruments 2025-03-31 12391886 frs-core:PlantMachinery 2025-03-31 12391886 frs-core:PlantMachinery 2024-04-01 2025-03-31 12391886 frs-core:PlantMachinery 2024-03-31 12391886 frs-core:ShareCapital 2025-03-31 12391886 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12391886 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12391886 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12391886 frs-bus:SmallEntities 2024-04-01 2025-03-31 12391886 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12391886 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12391886 frs-bus:Director1 2024-04-01 2025-03-31 12391886 frs-bus:Director2 2024-04-01 2025-03-31 12391886 frs-countries:EnglandWales 2024-04-01 2025-03-31 12391886 2023-03-31 12391886 2024-03-31 12391886 2023-04-01 2024-03-31 12391886 frs-core:CurrentFinancialInstruments 2024-03-31 12391886 frs-core:Non-currentFinancialInstruments 2024-03-31 12391886 frs-core:WithinOneYear 2024-03-31 12391886 frs-core:ShareCapital 2024-03-31 12391886 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12391886
Cafe Mignon Ltd
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: 12391886
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 46,185 51,316
46,185 51,316
CURRENT ASSETS
Stocks 5 36,218 36,218
Debtors 6 160,764 220,286
Cash at bank and in hand 54,120 10,899
251,102 267,403
Creditors: Amounts Falling Due Within One Year 7 (4,750 ) (164,019 )
NET CURRENT ASSETS (LIABILITIES) 246,352 103,384
TOTAL ASSETS LESS CURRENT LIABILITIES 292,537 154,700
Creditors: Amounts Falling Due After More Than One Year 8 (332,342 ) (172,202 )
NET LIABILITIES (39,805 ) (17,502 )
CAPITAL AND RESERVES
Called up share capital 10 120 120
Profit and Loss Account (39,925 ) (17,622 )
SHAREHOLDERS' FUNDS (39,805) (17,502)
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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.
On behalf of the board
Mr Alessandro Piombino
Director
23/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cafe Mignon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12391886 . The registered office is 3rd Floor, City Reach, 5 Greenwich View Place, London, E14 9NN.
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.
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 10% reducing balance basis
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 profit and loss account 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 profit and loss account as incurred.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 63,555
As at 31 March 2025 63,555
Depreciation
As at 1 April 2024 12,239
Provided during the period 5,131
As at 31 March 2025 17,370
Net Book Value
As at 31 March 2025 46,185
As at 1 April 2024 51,316
5. Stocks
2025 2024
£ £
Stock 36,218 36,218
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 56,293
Amounts owed by group undertakings 160,482 158,295
Other debtors 282 5,698
160,764 220,286
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 35,477
Trade creditors - 9,543
Bank loans and overdrafts - 3,150
Other creditors 3,350 115,319
Taxation and social security 1,400 530
4,750 164,019
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Amounts owed to group undertakings 51,484 -
Other creditors 280,858 172,202
332,342 172,202
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 35,477
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 120 120
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