Acorah Software Products - Accounts Production 16.8.310 false true true 30 September 2024 21 September 2023 false 1 October 2024 30 September 2025 30 September 2025 15152964 Mr Adem Kiamil iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15152964 2024-09-30 15152964 2025-09-30 15152964 2024-10-01 2025-09-30 15152964 frs-core:CurrentFinancialInstruments 2025-09-30 15152964 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 15152964 frs-core:FurnitureFittings 2025-09-30 15152964 frs-core:FurnitureFittings 2024-10-01 2025-09-30 15152964 frs-core:FurnitureFittings 2024-09-30 15152964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-09-30 15152964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 15152964 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-30 15152964 frs-core:OtherResidualIntangibleAssets 2025-09-30 15152964 frs-core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 15152964 frs-core:OtherResidualIntangibleAssets 2024-09-30 15152964 frs-core:PlantMachinery 2025-09-30 15152964 frs-core:PlantMachinery 2024-10-01 2025-09-30 15152964 frs-core:PlantMachinery 2024-09-30 15152964 frs-core:ShareCapital 2025-09-30 15152964 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 15152964 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15152964 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 15152964 frs-bus:SmallEntities 2024-10-01 2025-09-30 15152964 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15152964 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15152964 frs-bus:Director1 2024-10-01 2025-09-30 15152964 frs-countries:EnglandWales 2024-10-01 2025-09-30 15152964 2023-09-20 15152964 2024-09-30 15152964 2023-09-21 2024-09-30 15152964 frs-core:CurrentFinancialInstruments 2024-09-30 15152964 frs-core:ShareCapital 2024-09-30 15152964 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 15152964
The Spot Coffee Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
E. H. Taylors
203 London Road
Hadleigh
Benfleet
Essex
SS7 2RD
The Spot Coffee Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
The Spot Coffee Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 15152964

| 30 September 2025 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 153 |  | -
Tangible Assets | 5 |  | 19,505 |  | 4,188
|  |  | 19,658 |  | 4,188
CURRENT ASSETS
Stocks | 6 | 1,000 |  | - |
Debtors | 7 | 3,012 |  | - |
Cash at bank and in hand |  | 2,035 |  | 2,927 |
|  | 6,047 |  | 2,927 |
Creditors: Amounts Falling Due Within One Year | 8 | (45,198 ) |  | (11,325 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (39,151 ) |  | (8,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (19,493 ) |  | (4,210 )
NET LIABILITIES |  |  | (19,493 ) |  | (4,210 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (19,593 ) |  | (4,310 )
SHAREHOLDERS' FUNDS |  |  | (19,493) |  | (4,210)

Page 1
Page 2
The Spot Coffee Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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 Adem Kiamil Director
18th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
The Spot Coffee Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
The Spot Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15152964 . The registered office is 203 London Road, Hadleigh, Benfleet, Essex, SS7 2RD.
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. Going Concern Disclosure
The director has considered the financial position of the company, including its net liabilities, and is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is trade mark. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.5. 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 | 10 years straight line
Plant & Machinery | 25% reducing balance
Fixtures & Fittings | 20% Reducing Balance

2.6. 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: 1 (2024: 1)
1 1
Page 3
Page 4
The Spot Coffee Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 October 2024 | -
Additions | 170
As at 30 September 2025 | 170
Amortisation
As at 1 October 2024 | -
Provided during the period | 17
As at 30 September 2025 | 17
Net Book Value
As at 30 September 2025 | 153
As at 1 October 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 October 2024 | 2,925 | 2,075 | - | 5,000
Additions | 4,265 | 15,386 | 775 | 20,426
As at 30 September 2025 | 7,190 | 17,461 | 775 | 25,426
Depreciation
As at 1 October 2024 | 293 | 519 | - | 812
Provided during the period | 719 | 4,235 | 155 | 5,109
As at 30 September 2025 | 1,012 | 4,754 | 155 | 5,921
Net Book Value
As at 30 September 2025 | 6,178 | 12,707 | 620 | 19,505
As at 1 October 2024 | 2,632 | 1,556 | - | 4,188

6. Stocks

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Stock | 1,000 |  | -

Page 4
Page 5
The Spot Coffee Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Debtors

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 315 |  | -
Prepayments and accrued income | 554 |  | -
VAT | 2,104 |  | -
Net wages | 39 |  | -
| 3,012 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 12,132 |  | -
Other taxes and social security | 192 |  | -
Other creditors | 230 |  | (1 )
Accruals and deferred income | 2,137 |  | 1,283
Director's loan account | 807 |  | 43
Amounts owed to associates | 29,700 |  | 10,000
| 45,198 |  | 11,325

9. Share Capital

| 30 September 2025 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5