Acorah Software Products - Accounts Production 16.8.310 false true true 31 October 2023 1 November 2022 false 1 November 2023 22 October 2024 22 October 2024 NI066496 Mr Peter O'Hare Mrs Gemma O'Hare iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI066496 2023-10-31 NI066496 2024-10-22 NI066496 2023-11-01 2024-10-22 NI066496 frs-core:Non-currentFinancialInstruments 2024-10-22 NI066496 frs-core:BetweenOneFiveYears 2024-10-22 NI066496 frs-core:FurnitureFittings 2023-11-01 2024-10-22 NI066496 frs-core:NetGoodwill 2023-11-01 2024-10-22 NI066496 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-11-01 2024-10-22 NI066496 frs-core:MotorVehicles 2023-11-01 2024-10-22 NI066496 frs-core:PlantMachinery 2023-11-01 2024-10-22 NI066496 frs-core:WithinOneYear 2024-10-22 NI066496 frs-core:ShareCapital 2024-10-22 NI066496 frs-core:RetainedEarningsAccumulatedLosses 2024-10-22 NI066496 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-22 NI066496 frs-bus:AbridgedAccounts 2023-11-01 2024-10-22 NI066496 frs-bus:SmallEntities 2023-11-01 2024-10-22 NI066496 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-22 NI066496 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-22 NI066496 frs-bus:Director1 2023-11-01 2024-10-22 NI066496 frs-bus:Director2 2023-11-01 2024-10-22 NI066496 frs-countries:NorthernIreland 2023-11-01 2024-10-22 NI066496 2022-10-31 NI066496 2023-10-31 NI066496 2022-11-01 2023-10-31 NI066496 frs-core:Non-currentFinancialInstruments 2023-10-31 NI066496 frs-core:BetweenOneFiveYears 2023-10-31 NI066496 frs-core:WithinOneYear 2023-10-31 NI066496 frs-core:ShareCapital 2023-10-31 NI066496 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: NI066496
Genoa Cafe Limited
Unaudited ABRIDGED Financial Statements
For the Period 1 November 2023 to 22 October 2024
DNTCA Ltd
Chartered Accountants
Genoa Cafe Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—6

Page 1
Genoa Cafe Limited
Abridged Balance Sheet
As At 22 October 2024
Abridged Balance Sheet
Registered number: NI066496

| 22 October 2024 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 48,180 |  | 49,640
Tangible Assets | 5 |  | 488,386 |  | 516,868
|  |  | 536,566 |  | 566,508
CURRENT ASSETS
Stocks |  | 40,650 |  | 40,650 |
Debtors |  | 33,788 |  | 5,049 |
Cash at bank and in hand |  | 60,267 |  | 161,909 |
|  | 134,705 |  | 207,608 |
Creditors: Amounts Falling Due Within One Year |  | (138,217 ) |  | (106,783 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,512 ) |  | 100,825
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 533,054 |  | 667,333
Creditors: Amounts Falling Due After More Than One Year |  |  | (140,496 ) |  | (213,920 )
NET ASSETS |  |  | 392,558 |  | 453,413
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 392,458 |  | 453,313
SHAREHOLDERS' FUNDS |  |  | 392,558 |  | 453,413

Page 1
Page 2
Genoa Cafe Limited
Abridged Balance Sheet (continued)
As At 22 October 2024
For the period ending 22 October 2024 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 22 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Peter O'Hare Director
20 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Genoa Cafe Limited
Notes to the Abridged Financial Statements
For the Period 1 November 2023 to 22 October 2024
Notes to the Abridged Financial Statements
1. General Information
Genoa Cafe Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI066496 . The registered office is Dnt Chartered Accountants, Ormeau House, 91-97 Ormeau House, Belfast, Antrim, BT7 1SH.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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. 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.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account at an amortisation rate of 2% straight line.
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:

Freehold | 2% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% reducing balance

Page 3
Page 4
Genoa Cafe Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 November 2023 to 22 October 2024
2.6. 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.
2.7. 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.
2.8. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 77 (2023: 23)
77 23
Page 4
Page 5
Genoa Cafe Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 November 2023 to 22 October 2024
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2023 | 73,000
As at 22 October 2024 | 73,000
Amortisation
As at 1 November 2023 | 23,360
Provided during the period | 1,460
As at 22 October 2024 | 24,820
Net Book Value
As at 22 October 2024 | 48,180
As at 1 November 2023 | 49,640

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 November 2023 | 972,670
Additions | 14,202
As at 22 October 2024 | 986,872
Depreciation
As at 1 November 2023 | 455,802
Provided during the period | 42,684
As at 22 October 2024 | 498,486
Net Book Value
As at 22 October 2024 | 488,386
As at 1 November 2023 | 516,868

Page 5
Page 6
Genoa Cafe Limited
Notes to the Abridged Financial Statements (continued)
For the Period 1 November 2023 to 22 October 2024
6. Obligations Under Finance Leases and Hire Purchase

| 22 October 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 145 |  | 4,510
Later than one year and not later than five years | - |  | -
| 145 |  | 4,510
| 145 |  | 4,510

7. Share Capital

| 22 October 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6