Acorah Software Products - Accounts Production 19.3.550 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 05100638 Mr H Pardo Luna Mr F Navas Restrepo Miss S Navas Chambers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05100638 2025-04-30 05100638 2026-04-30 05100638 2025-05-01 2026-04-30 05100638 frs-core:CurrentFinancialInstruments 2026-04-30 05100638 frs-core:BetweenOneFiveYears 2026-04-30 05100638 frs-core:NetGoodwill 2026-04-30 05100638 frs-core:NetGoodwill 2025-05-01 2026-04-30 05100638 frs-core:NetGoodwill 2025-04-30 05100638 frs-core:PlantMachinery 2026-04-30 05100638 frs-core:PlantMachinery 2025-05-01 2026-04-30 05100638 frs-core:PlantMachinery 2025-04-30 05100638 frs-core:WithinOneYear 2026-04-30 05100638 frs-core:ShareCapital 2026-04-30 05100638 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 05100638 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 05100638 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 05100638 frs-bus:SmallEntities 2025-05-01 2026-04-30 05100638 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 05100638 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 05100638 frs-bus:OrdinaryShareClass2 2025-05-01 2026-04-30 05100638 frs-bus:OrdinaryShareClass2 2026-04-30 05100638 frs-bus:OrdinaryShareClass3 2025-05-01 2026-04-30 05100638 frs-bus:OrdinaryShareClass3 2026-04-30 05100638 frs-bus:Director1 2025-05-01 2026-04-30 05100638 frs-bus:Director2 2025-05-01 2026-04-30 05100638 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 05100638 frs-countries:EnglandWales 2025-05-01 2026-04-30 05100638 2024-04-30 05100638 2025-04-30 05100638 2024-05-01 2025-04-30 05100638 frs-core:CurrentFinancialInstruments 2025-04-30 05100638 frs-core:BetweenOneFiveYears 2025-04-30 05100638 frs-core:WithinOneYear 2025-04-30 05100638 frs-core:ShareCapital 2025-04-30 05100638 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05100638 frs-bus:OrdinaryShareClass2 2024-05-01 2025-04-30 05100638 frs-bus:OrdinaryShareClass3 2024-05-01 2025-04-30
Registered number: 05100638
Capers Bistro Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05100638
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 29,034 37,597
29,034 37,597
CURRENT ASSETS
Stocks 6 3,200 26,000
Debtors 7 114,046 57,653
Cash at bank and in hand 56,830 68,316
174,076 151,969
Creditors: Amounts Falling Due Within One Year 8 (87,614 ) (87,441 )
NET CURRENT ASSETS (LIABILITIES) 86,462 64,528
TOTAL ASSETS LESS CURRENT LIABILITIES 115,496 102,125
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,397 ) (8,887 )
NET ASSETS 108,099 93,238
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 107,999 93,138
SHAREHOLDERS' FUNDS 108,099 93,238
Page 1
Page 2
For the year ending 30 April 2026 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 F Navas Restrepo
Director
17 June 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Capers Bistro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05100638 . The registered office is 9 Barns Hay, Old Marston, Oxford, OX3 0PN.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life. Goodwill has been full amortised.
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:
Plant & Machinery Reducing balance 25%
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.
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.
...CONTINUED
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2.6. Taxation - continued
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: 29 (2025: 29)
29 29
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2025 10,000
As at 30 April 2026 10,000
Amortisation
As at 1 May 2025 10,000
As at 30 April 2026 10,000
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 -
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Page 5
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2025 165,971
Additions 6,176
As at 30 April 2026 172,147
Depreciation
As at 1 May 2025 128,374
Provided during the period 9,678
Disposals 5,061
As at 30 April 2026 143,113
Net Book Value
As at 30 April 2026 29,034
As at 1 May 2025 37,597
6. Stocks
2026 2025
£ £
Stock 3,200 26,000
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 113,468 57,079
Prepayments and accrued income 568 564
Other debtors 10 10
114,046 57,653
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8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax 55,004 55,794
Other taxes and social security 7,732 6,985
Net wages 11,218 11,041
Other creditors 1,722 1,683
Accruals and deferred income 3,822 3,822
Directors' loan accounts 8,116 8,116
87,614 87,441
9. Share Capital
2026 2025
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1.00 each 50 50
50 Ordinary B shares of £ 1.00 each 50 50
100 100
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 9,395 -
Later than one year and not later than five years 15,322 -
24,717 -
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