Acorah Software Products - Accounts Production 19.3.550 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 11062422 Mr J H Swire Mr L C Norton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11062422 2024-11-30 11062422 2025-11-30 11062422 2024-12-01 2025-11-30 11062422 frs-core:CurrentFinancialInstruments 2025-11-30 11062422 frs-core:Non-currentFinancialInstruments 2025-11-30 11062422 frs-core:ComputerEquipment 2025-11-30 11062422 frs-core:ComputerEquipment 2024-12-01 2025-11-30 11062422 frs-core:ComputerEquipment 2024-11-30 11062422 frs-core:FurnitureFittings 2025-11-30 11062422 frs-core:FurnitureFittings 2024-12-01 2025-11-30 11062422 frs-core:FurnitureFittings 2024-11-30 11062422 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 11062422 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 11062422 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 11062422 frs-core:MotorVehicles 2025-11-30 11062422 frs-core:MotorVehicles 2024-12-01 2025-11-30 11062422 frs-core:MotorVehicles 2024-11-30 11062422 frs-core:PlantMachinery 2025-11-30 11062422 frs-core:PlantMachinery 2024-12-01 2025-11-30 11062422 frs-core:PlantMachinery 2024-11-30 11062422 frs-core:ShareCapital 2025-11-30 11062422 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 11062422 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11062422 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 11062422 frs-bus:SmallEntities 2024-12-01 2025-11-30 11062422 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 11062422 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11062422 frs-bus:Director1 2024-12-01 2025-11-30 11062422 frs-bus:Director1 2024-11-30 11062422 frs-bus:Director1 2025-11-30 11062422 frs-bus:Director2 2024-12-01 2025-11-30 11062422 frs-bus:Director2 2024-11-30 11062422 frs-bus:Director2 2025-11-30 11062422 frs-countries:EnglandWales 2024-12-01 2025-11-30 11062422 2023-11-30 11062422 2024-11-30 11062422 2023-12-01 2024-11-30 11062422 frs-core:CurrentFinancialInstruments 2024-11-30 11062422 frs-core:Non-currentFinancialInstruments 2024-11-30 11062422 frs-core:ShareCapital 2024-11-30 11062422 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 11062422
Kind Cafe & Bars Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Turner and Brown Limited
Chartered Accountants
105 Garstang Road
Preston
Lancashire
PR1 1LD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11062422
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 120,617 158,465
120,617 158,465
CURRENT ASSETS
Debtors 5 318,966 57,263
Cash at bank and in hand 206,375 275,609
525,341 332,872
Creditors: Amounts Falling Due Within One Year 6 (361,012 ) (244,294 )
NET CURRENT ASSETS (LIABILITIES) 164,329 88,578
TOTAL ASSETS LESS CURRENT LIABILITIES 284,946 247,043
Creditors: Amounts Falling Due After More Than One Year 7 - (4,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,752 ) (31,940 )
NET ASSETS 274,194 211,102
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 274,192 211,100
SHAREHOLDERS' FUNDS 274,194 211,102
Page 1
Page 2
For the year ending 30 November 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
Mr J H Swire
Director
Mr L C Norton
Director
8 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kind Cafe & Bars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11062422 . The registered office is 15 Miller Arcade, Preston, PR1 2QY.
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. As a cafe the company delivers a mix of goods and services. Income is recognised at the point of sale and provision of these goods to customers. The company also receives some income from room hire, which is recognised as at the date hire is provided.  
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:
Leasehold 20% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33.3% reducing balance
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: 25 (2024: 21)
25 21
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 87,054 65,840 97,545 89,562
Additions - - - 3,275
As at 30 November 2025 87,054 65,840 97,545 92,837
Depreciation
As at 1 December 2024 56,350 32,507 53,495 40,982
Provided during the period 13,029 6,667 11,012 9,821
As at 30 November 2025 69,379 39,174 64,507 50,803
Net Book Value
As at 30 November 2025 17,675 26,666 33,038 42,034
As at 1 December 2024 30,704 33,333 44,050 48,580
Computer Equipment Total
£ £
Cost
As at 1 December 2024 5,762 345,763
Additions - 3,275
As at 30 November 2025 5,762 349,038
Depreciation
As at 1 December 2024 3,964 187,298
Provided during the period 594 41,123
As at 30 November 2025 4,558 228,421
Net Book Value
As at 30 November 2025 1,204 120,617
As at 1 December 2024 1,798 158,465
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 318,966 57,263
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 24,677 25,861
Bank loans and overdrafts 3,999 8,000
Other creditors 237,115 173,207
Taxation and social security 95,221 37,226
361,012 244,294
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 3,999
Other creditors - 2
- 4,001
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors and Creditors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Jack Swire (19,221 ) 64,575 (37,968 ) - 7,836
Mr Leigh Norton (12,320 ) 39,487 (28,668 ) - (1,502 )
The above loans are unsecured, interest free and repayable on demand.
Page 5