Acorah Software Products - Accounts Production 16.7.461 false true true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 11369853 Mr Miquel Carulla-Olle Mr Sergio Llaras-Branas true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11369853 2024-06-30 11369853 2025-06-30 11369853 2024-07-01 2025-06-30 11369853 frs-core:CurrentFinancialInstruments 2025-06-30 11369853 frs-core:Non-currentFinancialInstruments 2025-06-30 11369853 frs-core:ComputerEquipment 2025-06-30 11369853 frs-core:ComputerEquipment 2024-07-01 2025-06-30 11369853 frs-core:ComputerEquipment 2024-06-30 11369853 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-06-30 11369853 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-06-30 11369853 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-07-01 2025-06-30 11369853 frs-core:FurnitureFittings 2025-06-30 11369853 frs-core:FurnitureFittings 2024-07-01 2025-06-30 11369853 frs-core:FurnitureFittings 2024-06-30 11369853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 11369853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-07-01 2025-06-30 11369853 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 11369853 frs-core:OtherResidualIntangibleAssets 2025-06-30 11369853 frs-core:OtherResidualIntangibleAssets 2024-06-30 11369853 frs-core:PlantMachinery 2025-06-30 11369853 frs-core:PlantMachinery 2024-07-01 2025-06-30 11369853 frs-core:PlantMachinery 2024-06-30 11369853 frs-core:ShareCapital 2025-06-30 11369853 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 11369853 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11369853 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 11369853 frs-bus:SmallEntities 2024-07-01 2025-06-30 11369853 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11369853 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 11369853 1 2024-07-01 2025-06-30 11369853 frs-bus:Director1 2024-07-01 2025-06-30 11369853 frs-bus:Director1 2024-06-30 11369853 frs-bus:Director1 2025-06-30 11369853 frs-bus:Director2 2024-07-01 2025-06-30 11369853 frs-core:Non-currentFinancialInstruments 1 2025-06-30 11369853 frs-core:CurrentFinancialInstruments 2 2025-06-30 11369853 frs-core:Non-currentFinancialInstruments 2 2025-06-30 11369853 frs-countries:EnglandWales 2024-07-01 2025-06-30 11369853 2023-06-30 11369853 2024-06-30 11369853 2023-07-01 2024-06-30 11369853 frs-core:CurrentFinancialInstruments 2024-06-30 11369853 frs-core:Non-currentFinancialInstruments 2024-06-30 11369853 frs-core:ShareCapital 2024-06-30 11369853 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 11369853 frs-core:Non-currentFinancialInstruments 1 2024-06-30 11369853 frs-core:CurrentFinancialInstruments 2 2024-06-30 11369853 frs-core:Non-currentFinancialInstruments 2 2024-06-30
Registered number: 11369853
Pannus CafÉ Candem Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Pannus CafÉ Candem Limited
Contents
Contents

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

Page 1
Pannus CafÉ Candem Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 11369853

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 9,034 |  | 9,034
Tangible Assets | 5 |  | 51,983 |  | 65,989
|  |  | 61,017 |  | 75,023
CURRENT ASSETS
Stocks | 6 | 2,354 |  | 4,631 |
Debtors | 7 | 49,408 |  | 50,157 |
Cash at bank and in hand |  | 10,171 |  | 15,346 |
|  | 61,933 |  | 70,134 |
Creditors: Amounts Falling Due Within One Year | 8 | (60,685 ) |  | (65,546 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,248 |  | 4,588
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,265 |  | 79,611
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (288,644 ) |  | (298,854 )
NET LIABILITIES |  |  | (226,379 ) |  | (219,243 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (226,479 ) |  | (219,343 )
SHAREHOLDERS' FUNDS |  |  | (226,379) |  | (219,243)

Page 1
Page 2
Pannus CafÉ Candem 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 Sergio Llaras-Branas Director
18/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Pannus CafÉ Candem Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Pannus CafÉ Candem Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11369853 . The registered office is 19 The Circle, Queen Elizabeth Street, London, England, SE1 2JE.
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 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 assets are Software costs. It is amortised to profit and loss account over its estimated economic life of 5 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 | 20% SLM
Plant & Machinery | 20% SLM
Fixtures & Fittings | 10% SLM
Office Equipment | 20% SLM

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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 5)
6 5
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Page 4
Pannus CafÉ Candem Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Intangible Assets

| Other | Trade Mark | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | 7,288 | 9,034 | 16,322
As at 30 June 2025 | 7,288 | 9,034 | 16,322
Amortisation
As at 1 July 2024 | 7,288 | - | 7,288
As at 30 June 2025 | 7,288 | - | 7,288
Net Book Value
As at 30 June 2025 | - | 9,034 | 9,034
As at 1 July 2024 | - | 9,034 | 9,034

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Office Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 13,335 | 55,779 | 140,314 | 14,669 | 224,097
As at 30 June 2025 | 13,335 | 55,779 | 140,314 | 14,669 | 224,097
Depreciation
As at 1 July 2024 | 13,335 | 55,779 | 74,325 | 14,669 | 158,108
Provided during the period | - | - | 14,006 | - | 14,006
As at 30 June 2025 | 13,335 | 55,779 | 88,331 | 14,669 | 172,114
Net Book Value
As at 30 June 2025 | - | - | 51,983 | - | 51,983
As at 1 July 2024 | - | - | 65,989 | - | 65,989

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 2,354 |  | 4,631

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,644
Prepayments and accrued income | 1,602 |  | 707
Deposit | 44,203 |  | 44,203
Landlord's account | 3,603 |  | 3,603
| 49,408 |  | 50,157

Page 4
Page 5
Pannus CafÉ Candem Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 22,594 |  | 25,462
Bank loans and overdrafts | 7,406 |  | 17,167
Other taxes and social security | 11,539 |  | 4,767
VAT | 1,276 |  | 270
Net wages | 9,012 |  | 10,769
Pension fund | 3,145 |  | 3,470
Accruals and deferred income | 886 |  | 1,600
Directors' loan accounts | 4,827 |  | 2,041
| 60,685 |  | 65,546

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Carulla Expansio SL | 12,583 |  | 12,583
MCO Expansion UK Ltd | 86,096 |  | 86,096
Grupo Solgepan Ltd | 189,965 |  | 200,175
| 288,644 |  | 298,854

10. Share Capital

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

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

| As at 1 July 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 June 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Sergio Llaras-Branas | 2,041 | 2,786 | - | - | 4,827

The above loan is unsecured, interest free and repayable on demand.
12. Ultimate Controlling Party
The company's ultimate controlling party is Pannus Cafe Uk Limited by virtue of his ownership of more than 50% but less than 75% of the issued share capital in the company.
The company's ultimate controlling party is Mco Expansion Uk Limited by virtue of his ownership of more than 25% but less than 50% of the issued share capital in the company.
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