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Registered number: 16020060
Apothecary Cafe Rye Ltd
Financial Statements
For the Period 15 October 2024 to 31 October 2025
Tiltman's
19 Napier House
Elva Way
Bexhill-on-Sea
East Sussex
TN39 5BF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 16020060
31 October 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 9,345
9,345
CURRENT ASSETS
Stocks 5 3,500
Debtors 6 2,439
Cash at bank and in hand 81,032
86,971
Creditors: Amounts Falling Due Within One Year 7 (45,819 )
NET CURRENT ASSETS (LIABILITIES) 41,152
TOTAL ASSETS LESS CURRENT LIABILITIES 50,497
NET ASSETS 50,497
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 50,496
SHAREHOLDERS' FUNDS 50,497
Page 1
Page 2
For the period 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 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
M Jelassi
Director
14 July 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
Apothecary Cafe Rye Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16020060 . The registered office is Southside, Flat 7, Dane Road, St Leonards on Sea, East Sussex, TN38 0RX.
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. 
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 paid for 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 25% reducing balance
2.4. 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.
2.5. 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 period, 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 during the period was: 15
15
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 15 October 2024 -
Additions 12,460
As at 31 October 2025 12,460
Depreciation
As at 15 October 2024 -
Provided during the period 3,115
As at 31 October 2025 3,115
Net Book Value
As at 31 October 2025 9,345
As at 15 October 2024 -
5. Stocks
31 October 2025
£
Stock 3,500
6. Debtors
31 October 2025
£
Due within one year
Other debtors 2,439
7. Creditors: Amounts Falling Due Within One Year
31 October 2025
£
Other creditors 19,261
Taxation and social security 26,558
45,819
8. Share Capital
31 October 2025
£
Called Up Share Capital not Paid 1
Amount of Allotted, Called Up Share Capital 1
Page 4