Acorah Software Products - Accounts Production 16.4.660 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 09272991 Mr Justin Carty iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09272991 2024-11-30 09272991 2025-11-30 09272991 2024-12-01 2025-11-30 09272991 frs-core:CurrentFinancialInstruments 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 2025-11-30 09272991 frs-core:ComputerEquipment 2025-11-30 09272991 frs-core:ComputerEquipment 2024-12-01 2025-11-30 09272991 frs-core:ComputerEquipment 2024-11-30 09272991 frs-core:FurnitureFittings 2025-11-30 09272991 frs-core:FurnitureFittings 2024-12-01 2025-11-30 09272991 frs-core:FurnitureFittings 2024-11-30 09272991 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 09272991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-11-30 09272991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 09272991 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-30 09272991 frs-core:MotorVehicles 2024-12-01 2025-11-30 09272991 frs-core:PlantMachinery 2025-11-30 09272991 frs-core:PlantMachinery 2024-12-01 2025-11-30 09272991 frs-core:PlantMachinery 2024-11-30 09272991 frs-core:ShareCapital 2025-11-30 09272991 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 09272991 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09272991 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 09272991 frs-bus:SmallEntities 2024-12-01 2025-11-30 09272991 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09272991 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09272991 frs-bus:Director1 2024-12-01 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 1 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 3 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 4 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 6 2025-11-30 09272991 frs-core:Non-currentFinancialInstruments 7 2025-11-30 09272991 frs-countries:EnglandWales 2024-12-01 2025-11-30 09272991 2023-11-30 09272991 2024-11-30 09272991 2023-12-01 2024-11-30 09272991 frs-core:CurrentFinancialInstruments 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 2024-11-30 09272991 frs-core:ShareCapital 2024-11-30 09272991 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 1 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 2 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 3 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 4 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 6 2024-11-30 09272991 frs-core:Non-currentFinancialInstruments 7 2024-11-30
Registered number: 09272991
Coffi Co (Cardiff) Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09272991
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 597,902
- 597,902
CURRENT ASSETS
Stocks 5 25,000 25,000
Debtors 6 227,432 403,561
Cash at bank and in hand 28,851 950
281,283 429,511
Creditors: Amounts Falling Due Within One Year 7 (157,886 ) (879,480 )
NET CURRENT ASSETS (LIABILITIES) 123,397 (449,969 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,397 147,933
Creditors: Amounts Falling Due After More Than One Year 8 (225,870 ) -
NET (LIABILITIES)/ASSETS (102,473 ) 147,933
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (102,573 ) 147,833
SHAREHOLDERS' FUNDS (102,473) 147,933
Page 1
Page 2
For the year ending 30 November 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 Carty
Director
06/01/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Coffi Co (Cardiff) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09272991 . The registered office is Coffi Co, Harbour Drive, Cardiff, CF10 4PA.
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. 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:
Freehold 5
Leasehold 5
Plant & Machinery 5
Motor Vehicles 5
Fixtures & Fittings 5
Computer Equipment 5
2.4. 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: 40 (2024: 65)
40 65
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 154,391 804,460 112,347 30,862 1,102,060
Disposals (154,391 ) (210,173 ) (31,458 ) (12,347 ) (408,369 )
As at 30 November 2025 - 594,287 80,889 18,515 693,691
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 December 2024 - 433,395 58,420 12,343 504,158
Provided during the period - 160,892 22,469 6,172 189,533
As at 30 November 2025 - 594,287 80,889 18,515 693,691
Net Book Value
As at 30 November 2025 - - - - -
As at 1 December 2024 154,391 371,065 53,927 18,519 597,902
5. Stocks
2025 2024
£ £
Stock 25,000 25,000
6. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Coffi Co Bakery - 36,580
Coffi Co Mermaid Quay 89,760 53,332
Coffi Co Penarth - 107,650
Coffi Co pontcana 67,280 113,760
Coffi Co Porthcawl 18,584 18,821
Coffi Co Bayscap 21,938 25,768
Coffi co Container 29,870 47,650
227,432 403,561
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 577,982
Bank loans and overdrafts - 91,814
Other taxes and social security 134,261 129,063
VAT 21,325 -
Director's loan account 2,300 80,621
157,886 879,480
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Coffi Co Penarth ltd 225,870 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4