Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC746425 Ms Jasmin Ghaffar iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC746425 2024-10-31 SC746425 2025-10-31 SC746425 2024-11-01 2025-10-31 SC746425 frs-core:CurrentFinancialInstruments 2025-10-31 SC746425 frs-core:Non-currentFinancialInstruments 2025-10-31 SC746425 frs-core:FurnitureFittings 2025-10-31 SC746425 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC746425 frs-core:FurnitureFittings 2024-10-31 SC746425 frs-core:NetGoodwill 2025-10-31 SC746425 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC746425 frs-core:NetGoodwill 2024-10-31 SC746425 frs-core:PlantMachinery 2025-10-31 SC746425 frs-core:PlantMachinery 2024-11-01 2025-10-31 SC746425 frs-core:PlantMachinery 2024-10-31 SC746425 frs-core:ShareCapital 2025-10-31 SC746425 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC746425 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC746425 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC746425 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC746425 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC746425 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC746425 frs-bus:Director1 2024-11-01 2025-10-31 SC746425 frs-countries:Scotland 2024-11-01 2025-10-31 SC746425 2023-10-31 SC746425 2024-10-31 SC746425 2023-11-01 2024-10-31 SC746425 frs-core:CurrentFinancialInstruments 2024-10-31 SC746425 frs-core:Non-currentFinancialInstruments 2024-10-31 SC746425 frs-core:ShareCapital 2024-10-31 SC746425 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC746425
BUBBLE TEA GLASGOW LTD
Unaudited Financial Statements
For The Year Ended 31 October 2025
Global Accountancy Practice
10 Allison Street
Glasgow
G42 8NN
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC746425
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 11,200 11,200
Tangible Assets 5 43,137 45,476
54,337 56,676
CURRENT ASSETS
Stocks 6 5,130 7,320
Debtors 7 2,864 2,359
Cash at bank and in hand 2,864 2,397
10,858 12,076
Creditors: Amounts Falling Due Within One Year 8 (43,536 ) (35,786 )
NET CURRENT ASSETS (LIABILITIES) (32,678 ) (23,710 )
TOTAL ASSETS LESS CURRENT LIABILITIES 21,659 32,966
Creditors: Amounts Falling Due After More Than One Year 9 (28,918 ) (41,312 )
NET LIABILITIES (7,259 ) (8,346 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (7,359 ) (8,446 )
SHAREHOLDERS' FUNDS (7,259) (8,346)
Page 1
Page 2
For the year 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Jasmin Ghaffar
Director
29th 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
BUBBLE TEA GLASGOW LTD is a private company, limited by shares, incorporated in Scotland, registered number SC746425 . The registered office is 520 Victoria Road, Glasgow, G42 8BG.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 of .... years.
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 20%
Fixtures & Fittings 10%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 4)
8 4
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4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 11,200
As at 31 October 2025 11,200
Net Book Value
As at 31 October 2025 11,200
As at 1 November 2024 11,200
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 10,453 46,000 56,453
Additions - 3,750 3,750
As at 31 October 2025 10,453 49,750 60,203
Depreciation
As at 1 November 2024 2,927 8,050 10,977
Provided during the period 1,489 4,600 6,089
As at 31 October 2025 4,416 12,650 17,066
Net Book Value
As at 31 October 2025 6,037 37,100 43,137
As at 1 November 2024 7,526 37,950 45,476
6. Stocks
2025 2024
£ £
Materials 5,130 7,320
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,864 2,359
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other loans 26,774 24,113
Other creditors 15,358 10,901
Taxation and social security 1,404 772
43,536 35,786
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 28,918 41,312
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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