Acorah Software Products - Accounts Production 16.6.920 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05305144 Mr M W Brown Mrs P J Brown Mr R J Brown Mrs P J Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05305144 2024-06-30 05305144 2025-06-30 05305144 2024-07-01 2025-06-30 05305144 frs-core:CurrentFinancialInstruments 2025-06-30 05305144 frs-core:Non-currentFinancialInstruments 2025-06-30 05305144 frs-core:BetweenOneFiveYears 2025-06-30 05305144 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 05305144 frs-core:FurnitureFittings 2025-06-30 05305144 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05305144 frs-core:FurnitureFittings 2024-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 05305144 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 05305144 frs-core:MotorVehicles 2025-06-30 05305144 frs-core:MotorVehicles 2024-07-01 2025-06-30 05305144 frs-core:MotorVehicles 2024-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2025-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2024-07-01 2025-06-30 05305144 frs-core:OtherResidualIntangibleAssets 2024-06-30 05305144 frs-core:PlantMachinery 2025-06-30 05305144 frs-core:PlantMachinery 2024-07-01 2025-06-30 05305144 frs-core:PlantMachinery 2024-06-30 05305144 frs-core:WithinOneYear 2025-06-30 05305144 frs-core:OtherReservesSubtotal 2025-06-30 05305144 frs-core:ShareCapital 2025-06-30 05305144 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05305144 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05305144 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05305144 frs-bus:SmallEntities 2024-07-01 2025-06-30 05305144 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05305144 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05305144 frs-core:UnlistedNon-exchangeTraded 2025-06-30 05305144 frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-06-30 05305144 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 05305144 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-06-30 05305144 frs-bus:Director1 2024-07-01 2025-06-30 05305144 frs-bus:Director1 2024-06-30 05305144 frs-bus:Director1 2025-06-30 05305144 frs-bus:Director2 2024-07-01 2025-06-30 05305144 frs-bus:Director3 2024-07-01 2025-06-30 05305144 frs-bus:Director3 2024-06-30 05305144 frs-bus:Director3 2025-06-30 05305144 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 05305144 frs-countries:EnglandWales 2024-07-01 2025-06-30 05305144 2023-06-30 05305144 2024-06-30 05305144 2023-07-01 2024-06-30 05305144 frs-core:CurrentFinancialInstruments 2024-06-30 05305144 frs-core:Non-currentFinancialInstruments 2024-06-30 05305144 frs-core:BetweenOneFiveYears 2024-06-30 05305144 frs-core:WithinOneYear 2024-06-30 05305144 frs-core:OtherReservesSubtotal 2024-06-30 05305144 frs-core:ShareCapital 2024-06-30 05305144 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05305144
The Bournemouth Coffee Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Simpson Associates
The Bournemouth Coffee Company Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
The Bournemouth Coffee Company Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05305144

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 13,200 |  | 13,600
Tangible Assets | 5 |  | 1,261,798 |  | 1,208,384
Investments | 6 |  | 100 |  | 100
|  |  | 1,275,098 |  | 1,222,084
CURRENT ASSETS
Stocks | 7 | 35,998 |  | 42,689 |
Debtors | 8 | 580,398 |  | 375,545 |
Cash at bank and in hand |  | 345,371 |  | 523,795 |
|  | 961,767 |  | 942,029 |
Creditors: Amounts Falling Due Within One Year | 9 | (1,363,097 ) |  | (1,223,859 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (401,330 ) |  | (281,830 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 873,768 |  | 940,254
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (427,571 ) |  | (558,628 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (271,162 ) |  | (241,071 )
NET ASSETS |  |  | 175,035 |  | 140,555
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2,200 |  | 2,200
Other reserves |  |  | (79,000 ) |  | (79,000 )
Profit and Loss Account |  |  | 251,835 |  | 217,355
SHAREHOLDERS' FUNDS |  |  | 175,035 |  | 140,555

Page 1
Page 2
The Bournemouth Coffee Company Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 M W Brown Director
21/01/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
The Bournemouth Coffee Company Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
The Bournemouth Coffee Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05305144 . The registered office is Alum House 5 Alum Chine Road, Westbourne, Bournemouth, BH4 8DT.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are pre-trading costs and franchise fees. They are amortised to profit and loss account over their estimated economic life of 5 years.
2.4. 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% straight line
Plant & Machinery | 10% straigth line
Motor Vehicles | 25% straight line
Fixtures & Fittings | 10% straight line

2.5. 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.
Page 3
Page 4
The Bournemouth Coffee Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
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.
2.7. 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 year was 183 (2024: 138)
183 138
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 July 2024 | 152,006
Additions | 5,000
As at 30 June 2025 | 157,006
Amortisation
As at 1 July 2024 | 138,406
Provided during the period | 5,400
As at 30 June 2025 | 143,806

...CONTINUED
Page 4
Page 5
The Bournemouth Coffee Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Net Book Value
As at 30 June 2025 | 13,200
As at 1 July 2024 | 13,600

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 764,834 | 2,188,937 | 113,662 | 1,639,346 | 4,706,779
Additions | 11,475 | - | - | 403,817 | 415,292
As at 30 June 2025 | 776,309 | 2,188,937 | 113,662 | 2,043,163 | 5,122,071
Depreciation
As at 1 July 2024 | 675,759 | 1,901,127 | 72,375 | 849,134 | 3,498,395
Provided during the period | 56,521 | 118,104 | 20,641 | 166,612 | 361,878
As at 30 June 2025 | 732,280 | 2,019,231 | 93,016 | 1,015,746 | 3,860,273
Net Book Value
As at 30 June 2025 | 44,029 | 169,706 | 20,646 | 1,027,417 | 1,261,798
As at 1 July 2024 | 89,075 | 287,810 | 41,287 | 790,212 | 1,208,384

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 July 2024 | 100
As at 30 June 2025 | 100
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 100
As at 1 July 2024 | 100

Page 5
Page 6
The Bournemouth Coffee Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 35,998 |  | 42,689

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,183 |  | 2,648
Other debtors | 576,215 |  | 372,897
| 580,398 |  | 375,545

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 22,877 |  | 22,452
Trade creditors | 273,899 |  | 200,295
Bank loans and overdrafts | 326,816 |  | 278,651
Other creditors | 382,239 |  | 343,994
Taxation and social security | 357,266 |  | 378,467
| 1,363,097 |  | 1,223,859

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,601 |  | 24,768
Bank loans | 423,970 |  | 533,860
| 427,571 |  | 558,628

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 22,877 |  | 22,452
Later than one year and not later than five years | 3,601 |  | 24,768
| 26,478 |  | 47,220
| 26,478 |  | 47,220

Page 6
Page 7
The Bournemouth Coffee Company Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2,200 |  | 2,200

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mark Brown | 47,791 | 168,434 | 71,156 | - | 145,069
Mrs Pamela Brown | 47,791 | 168,433 | 71,156 | - | 145,068

The above loan is unsecured, interest free and repayable on demand. The balance was repaid within 9 months of the year end.
Page 7