Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 June 2023 false 1 October 2024 30 September 2025 30 September 2025 NI638236 Ms Bridgeen Barbour Mr Mark Ashbridge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI638236 2024-09-30 NI638236 2025-09-30 NI638236 2024-10-01 2025-09-30 NI638236 frs-core:CurrentFinancialInstruments 2025-09-30 NI638236 frs-core:Non-currentFinancialInstruments 2025-09-30 NI638236 frs-core:BetweenOneFiveYears 2025-09-30 NI638236 frs-core:ComputerEquipment 2025-09-30 NI638236 frs-core:ComputerEquipment 2024-10-01 2025-09-30 NI638236 frs-core:ComputerEquipment 2024-09-30 NI638236 frs-core:MotorVehicles 2025-09-30 NI638236 frs-core:MotorVehicles 2024-10-01 2025-09-30 NI638236 frs-core:MotorVehicles 2024-09-30 NI638236 frs-core:PlantMachinery 2025-09-30 NI638236 frs-core:PlantMachinery 2024-10-01 2025-09-30 NI638236 frs-core:PlantMachinery 2024-09-30 NI638236 frs-core:WithinOneYear 2025-09-30 NI638236 frs-core:ShareCapital 2025-09-30 NI638236 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 NI638236 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 NI638236 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 NI638236 frs-bus:SmallEntities 2024-10-01 2025-09-30 NI638236 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 NI638236 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 NI638236 frs-bus:Director1 2024-10-01 2025-09-30 NI638236 frs-bus:Director2 2024-10-01 2025-09-30 NI638236 frs-countries:NorthernIreland 2024-10-01 2025-09-30 NI638236 2023-05-31 NI638236 2024-09-30 NI638236 2023-06-01 2024-09-30 NI638236 frs-core:CurrentFinancialInstruments 2024-09-30 NI638236 frs-core:Non-currentFinancialInstruments 2024-09-30 NI638236 frs-core:BetweenOneFiveYears 2024-09-30 NI638236 frs-core:WithinOneYear 2024-09-30 NI638236 frs-core:ShareCapital 2024-09-30 NI638236 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: NI638236
Established Coffee Roasters Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: NI638236
30 September 2025 30 September 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,136 81,130
103,136 81,130
CURRENT ASSETS
Stocks 5 44,952 16,784
Debtors 6 29,407 16,171
Cash at bank and in hand 180,230 141,732
254,589 174,687
Creditors: Amounts Falling Due Within One Year 7 (167,101 ) (112,961 )
NET CURRENT ASSETS (LIABILITIES) 87,488 61,726
TOTAL ASSETS LESS CURRENT LIABILITIES 190,624 142,856
Creditors: Amounts Falling Due After More Than One Year 8 (30,885 ) (15,020 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (25,784 ) (20,282 )
NET ASSETS 133,955 107,554
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 133,855 107,454
SHAREHOLDERS' FUNDS 133,955 107,554
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For the year ending 30 September 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
Ms Bridgeen Barbour
Director
16/06/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Established Coffee Roasters Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI638236 . The registered office is 37 Talbot Street, Belfast, County Antrim, United Kingdom, BT1 2LD.
The presentation currency is £ Sterling.
The level of rounding is to the nearest £.
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.
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 20% Straight Line
Motor Vehicles 20% Straight Line
Computer Equipment 20% Straight Line
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.
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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 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.
2.7. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in
the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2.8. Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
2.9. Creditors
Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.10. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2024 114,856 4,200 6,394 125,450
Additions 12,100 41,834 516 54,450
Disposals - (4,200 ) - (4,200 )
As at 30 September 2025 126,956 41,834 6,910 175,700
Depreciation
As at 1 October 2024 39,923 1,820 2,577 44,320
Provided during the period 23,173 5,928 1,313 30,414
Disposals - (2,170 ) - (2,170 )
As at 30 September 2025 63,096 5,578 3,890 72,564
Net Book Value
As at 30 September 2025 63,860 36,256 3,020 103,136
As at 1 October 2024 74,933 2,380 3,817 81,130
5. Stocks
30 September 2025 30 September 2024
£ £
Stock 44,952 16,784
6. Debtors
30 September 2025 30 September 2024
£ £
Due within one year
Trade debtors 23,538 7,761
VAT 5,869 8,410
29,407 16,171
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7. Creditors: Amounts Falling Due Within One Year
30 September 2025 30 September 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,017 -
Trade creditors 32 1,414
Bank loans and overdrafts 10,000 10,000
Corporation tax 7,208 2,841
Other creditors 141,072 52,639
Accruals and deferred income 2,565 2,360
Directors' loan accounts 207 43,707
167,101 112,961
8. Creditors: Amounts Falling Due After More Than One Year
30 September 2025 30 September 2024
£ £
Net obligations under finance lease and hire purchase contracts 25,874 -
Bank loans 5,011 15,020
30,885 15,020
9. Obligations Under Finance Leases and Hire Purchase
30 September 2025 30 September 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,017 -
Later than one year and not later than five years 25,874 -
31,891 -
31,891 -
10. Deferred Taxation
The provision for deferred tax is made up as follows:
30 September 2025 30 September 2024
£ £
Other timing differences 25,784 20,282
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11. Share Capital
30 September 2025 30 September 2024
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Established Coffee Co. Ltd is a related party due to common directors. Included in other creditors is amounts owed by Established Coffee Roasters Ltd of £141,072 (2024: £52,639).
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