Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07507561 Mr E Harrison Mrs M Harrison iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07507561 2024-12-31 07507561 2025-12-31 07507561 2025-01-01 2025-12-31 07507561 frs-core:Non-currentFinancialInstruments 2025-12-31 07507561 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07507561 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07507561 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 07507561 frs-core:MotorVehicles 2025-01-01 2025-12-31 07507561 frs-core:PlantMachinery 2025-01-01 2025-12-31 07507561 frs-core:ShareCapital 2025-12-31 07507561 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07507561 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07507561 frs-bus:AbridgedAccounts 2025-01-01 2025-12-31 07507561 frs-bus:SmallEntities 2025-01-01 2025-12-31 07507561 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07507561 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07507561 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 07507561 frs-bus:OrdinaryShareClass1 2025-12-31 07507561 frs-bus:Director1 2025-01-01 2025-12-31 07507561 frs-bus:Director2 2025-01-01 2025-12-31 07507561 frs-countries:EnglandWales 2025-01-01 2025-12-31 07507561 2023-12-31 07507561 2024-12-31 07507561 2024-01-01 2024-12-31 07507561 frs-core:Non-currentFinancialInstruments 2024-12-31 07507561 frs-core:ShareCapital 2024-12-31 07507561 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 07507561 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 07507561
Naked Coffee Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Coopers&Co
Thistledown Barn Holcot Lane
Sywell
Northampton
NN6 0BG
Naked Coffee Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Naked Coffee Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 07507561

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,935,403 |  | 1,935,028
|  |  | 1,935,403 |  | 1,935,028
CURRENT ASSETS
Stocks |  | 9,268 |  | 8,900 |
Debtors |  | 327,790 |  | 249,407 |
Investments |  | 62 |  | 62 |
Cash at bank and in hand |  | 193,995 |  | 268,124 |
|  | 531,115 |  | 526,493 |
Creditors: Amounts Falling Due Within One Year |  | (526,371 ) |  | (676,388 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,744 |  | (149,895 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,940,147 |  | 1,785,133
Creditors: Amounts Falling Due After More Than One Year |  |  | (550,000 ) |  | (550,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (131,372 ) |  | (125,105 )
NET ASSETS |  |  | 1,258,775 |  | 1,110,028
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,258,675 |  | 1,109,928
SHAREHOLDERS' FUNDS |  |  | 1,258,775 |  | 1,110,028

Page 1
Page 2
Naked Coffee Limited
Abridged Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr E Harrison Director
13th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Naked Coffee Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Naked Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07507561 . The registered office is 11 Power Road, London, W4 5PY.
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:

Freehold | 2% over 50 years
Leasehold | Straight line over 15 years
Plant & Machinery | Straight line over 5 years
Motor Vehicles | Straight line over 5 years
Fixtures & Fittings | Straight line over 5 years

2.4. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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 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.
Page 3
Page 4
Naked Coffee Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 34)
33 34
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 2,360,931
Additions | 259,061
Disposals | (36,124 )
As at 31 December 2025 | 2,583,868
Depreciation
As at 1 January 2025 | 425,903
Provided during the period | 222,562
As at 31 December 2025 | 648,465
Net Book Value
As at 31 December 2025 | 1,935,403
As at 1 January 2025 | 1,935,028

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 4