Acorah Software Products - Accounts Production 19.2.350 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08726259 Mr Mohammed Anwaar Mr Isnan Nawaz iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08726259 2024-10-31 08726259 2025-10-31 08726259 2024-11-01 2025-10-31 08726259 frs-core:CurrentFinancialInstruments 2025-10-31 08726259 frs-core:Non-currentFinancialInstruments 2025-10-31 08726259 frs-core:BetweenOneFiveYears 2025-10-31 08726259 frs-core:FurnitureFittings 2025-10-31 08726259 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08726259 frs-core:FurnitureFittings 2024-10-31 08726259 frs-core:MotorVehicles 2025-10-31 08726259 frs-core:MotorVehicles 2024-11-01 2025-10-31 08726259 frs-core:MotorVehicles 2024-10-31 08726259 frs-core:WithinOneYear 2025-10-31 08726259 frs-core:ShareCapital 2025-10-31 08726259 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08726259 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08726259 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08726259 frs-bus:SmallEntities 2024-11-01 2025-10-31 08726259 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08726259 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08726259 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 08726259 frs-bus:OrdinaryShareClass1 2025-10-31 08726259 frs-bus:Director1 2024-11-01 2025-10-31 08726259 frs-bus:Director2 2024-11-01 2025-10-31 08726259 frs-countries:EnglandWales 2024-11-01 2025-10-31 08726259 2023-10-31 08726259 2024-10-31 08726259 2023-11-01 2024-10-31 08726259 frs-core:CurrentFinancialInstruments 2024-10-31 08726259 frs-core:Non-currentFinancialInstruments 2024-10-31 08726259 frs-core:BetweenOneFiveYears 2024-10-31 08726259 frs-core:WithinOneYear 2024-10-31 08726259 frs-core:ShareCapital 2024-10-31 08726259 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08726259 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31
Registered number: 08726259
Cafe Spice London Ltd
Financial Statements
For The Year Ended 31 October 2025
J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Company Information
Directors Mr Mohammed Anwaar
Mr Isnan Nawaz
Company Number 08726259
Registered Office 88 Rye Lane
London
SE15 4RZ
Accountants J.R. Accounts Ltd
Chartered Certified Accountants
34-37 Liverpool Street
London
EC2M 7PP
Page 1
Page 2
Balance Sheet
Registered number: 08726259
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 59,468 57,026
59,468 57,026
CURRENT ASSETS
Stocks 5 4,422 5,156
Debtors 6 659 20,093
Cash at bank and in hand 42,690 39,090
47,771 64,339
Creditors: Amounts Falling Due Within One Year 7 (28,865 ) (19,737 )
NET CURRENT ASSETS (LIABILITIES) 18,906 44,602
TOTAL ASSETS LESS CURRENT LIABILITIES 78,374 101,628
Creditors: Amounts Falling Due After More Than One Year 8 (12,335 ) (31,782 )
NET ASSETS 66,039 69,846
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 65,939 69,746
SHAREHOLDERS' FUNDS 66,039 69,846
Page 2
Page 3
For the year ending 31 October 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 Mohammed Anwaar
Director
14 May 2026
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The presentation currency of the financial statements is the Pound Sterling (£).

Cafe Spice London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08726259 . The registered office is 88 Rye Lane, London, SE15 4RZ.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.4. 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.
2.5. 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.
Page 4
Page 5
2.6. 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
The average number of employees, including the directors, during the year was: 8 (2024: 5)
8 5
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 45,055 58,427 103,482
Additions - 22,265 22,265
As at 31 October 2025 45,055 80,692 125,747
Depreciation
As at 1 November 2024 11,264 35,192 46,456
Provided during the period 8,448 11,375 19,823
As at 31 October 2025 19,712 46,567 66,279
Net Book Value
As at 31 October 2025 25,343 34,125 59,468
As at 1 November 2024 33,791 23,235 57,026
Page 5
Page 6
5. Stocks
2025 2024
£ £
Stock 4,422 5,156
6. Debtors
2025 2024
£ £
Due within one year
Other debtors - 13,900
VAT 659 6,193
659 20,093
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,018 10,018
Trade creditors 6,367 208
Corporation tax - 2,736
Other taxes and social security - 1,358
Accruals and deferred income 2,550 1,735
Directors' loan accounts 9,930 3,682
28,865 19,737
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,184 23,232
Bank loans 3,151 8,550
12,335 31,782
Page 6
Page 7
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,018 10,018
Later than one year and not later than five years 9,184 19,202
19,202 29,220
Less: Finance charges allocated to future periods - (4,030 )
19,202 33,250
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
11. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid - 2,000
Page 7