Acorah Software Products - Accounts Production 19.1.200 false true 30 August 2024 10 August 2023 false 31 August 2024 30 August 2025 30 August 2025 15062843 Mr F WANG iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15062843 2024-08-30 15062843 2025-08-30 15062843 2024-08-31 2025-08-30 15062843 frs-core:CurrentFinancialInstruments 2025-08-30 15062843 frs-core:ComputerEquipment 2025-08-30 15062843 frs-core:ComputerEquipment 2024-08-31 2025-08-30 15062843 frs-core:ComputerEquipment 2024-08-30 15062843 frs-core:FurnitureFittings 2025-08-30 15062843 frs-core:FurnitureFittings 2024-08-31 2025-08-30 15062843 frs-core:FurnitureFittings 2024-08-30 15062843 frs-core:PlantMachinery 2025-08-30 15062843 frs-core:PlantMachinery 2024-08-31 2025-08-30 15062843 frs-core:PlantMachinery 2024-08-30 15062843 frs-core:ShareCapital 2025-08-30 15062843 frs-core:RetainedEarningsAccumulatedLosses 2025-08-30 15062843 frs-bus:PrivateLimitedCompanyLtd 2024-08-31 2025-08-30 15062843 frs-bus:FilletedAccounts 2024-08-31 2025-08-30 15062843 frs-bus:SmallEntities 2024-08-31 2025-08-30 15062843 frs-bus:AuditExempt-NoAccountantsReport 2024-08-31 2025-08-30 15062843 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-31 2025-08-30 15062843 frs-bus:Director1 2024-08-31 2025-08-30 15062843 frs-countries:EnglandWales 2024-08-31 2025-08-30 15062843 2023-08-09 15062843 2024-08-30 15062843 2023-08-10 2024-08-30 15062843 frs-core:CurrentFinancialInstruments 2024-08-30 15062843 frs-core:ShareCapital 2024-08-30 15062843 frs-core:RetainedEarningsAccumulatedLosses 2024-08-30
Registered number: 15062843
NOOFÉ LTD
Unaudited Financial Statements
For The Year Ended 30 August 2025
Overpaidtax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15062843
30 August 2025 30 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,859 49,143
36,859 49,143
CURRENT ASSETS
Cash at bank and in hand 1,483 424
1,483 424
Creditors: Amounts Falling Due Within One Year 6 (85,810 ) (71,906 )
NET CURRENT ASSETS (LIABILITIES) (84,327 ) (71,482 )
TOTAL ASSETS LESS CURRENT LIABILITIES (47,468 ) (22,339 )
NET LIABILITIES (47,468 ) (22,339 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (47,568 ) (22,439 )
SHAREHOLDERS' FUNDS (47,468) (22,339)
Page 1
Page 2
For the year ending 30 August 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 F WANG
Director
19/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
NOOFÉ LTD is a private company, limited by shares, incorporated in England & Wales, registered number 15062843 . The registered office is 32 Queen Street, Huddersfield, West Yorkshire, HD1 2SP.
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
Revenue from the sale of food and beverages through restaurant, café and catering operations is recognised at the point the goods are delivered to the customer.
2.3. 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:
Plant & Machinery Straight line 5yrs
Fixtures & Fittings Straight line 5yrs
Computer Equipment Straight line 5yrs
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2024: 4)
2 4
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 31 August 2024 38,349 20,574 2,504 61,427
As at 30 August 2025 38,349 20,574 2,504 61,427
Depreciation
As at 31 August 2024 7,668 4,115 501 12,284
Provided during the period 7,668 4,115 501 12,284
As at 30 August 2025 15,336 8,230 1,002 24,568
Net Book Value
As at 30 August 2025 23,013 12,344 1,502 36,859
As at 31 August 2024 30,681 16,459 2,003 49,143
5. Debtors
30 August 2025 30 August 2024
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
30 August 2025 30 August 2024
£ £
Trade creditors - (2 )
Other creditors 85,641 71,908
Taxation and social security 169 -
85,810 71,906
Other creditors are £85,641 (2024: £71,908), comprising:
• £30,586.00 – Loans from individuals.
• £42,548.21 – Loan from the director.
• £12,507.00 – Accrued director’s salary.
7. Share Capital
30 August 2025 30 August 2024
£ £
Allotted, Called up and fully paid 100 100
8. Related Party Transactions
During the year, the director introduced and withdrew funds in the normal course of business.
At 30 August 2025, the balance owed by the company to the director was £42,548.21 (30 August 2024: £46,309.53).
The balance is unsecured, interest-free and repayable on demand.
Page 4