Acorah Software Products - Accounts Production 19.3.600 false true true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13926017 Inigo Diego Cavero Auto Cafler S.L. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13926017 2024-12-31 13926017 2025-12-31 13926017 2025-01-01 2025-12-31 13926017 frs-core:CurrentFinancialInstruments 2025-12-31 13926017 frs-core:ShareCapital 2025-12-31 13926017 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13926017 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13926017 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13926017 frs-bus:SmallEntities 2025-01-01 2025-12-31 13926017 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13926017 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13926017 1 2025-01-01 2025-12-31 13926017 frs-bus:Director1 2025-01-01 2025-12-31 13926017 frs-countries:EnglandWales 2025-01-01 2025-12-31 13926017 2023-12-31 13926017 2024-12-31 13926017 2024-01-01 2024-12-31 13926017 frs-core:CurrentFinancialInstruments 2024-12-31 13926017 frs-core:ShareCapital 2024-12-31 13926017 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13926017
Cafler UK Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Broadwing Accountancy Services Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13926017
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 121,120 990
Cash at bank and in hand 2,704 226
123,824 1,216
Creditors: Amounts Falling Due Within One Year 5 (706,760 ) (410,484 )
NET CURRENT ASSETS (LIABILITIES) (582,936 ) (409,268 )
TOTAL ASSETS LESS CURRENT LIABILITIES (582,936 ) (409,268 )
NET LIABILITIES (582,936 ) (409,268 )
CAPITAL AND RESERVES
Called up share capital 6 1,766 1,766
Profit and Loss Account (584,702 ) (411,034 )
SHAREHOLDERS' FUNDS (582,936) (409,268)
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 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
Inigo Diego Cavero
Director
16/09/2026
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Cafler UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13926017 . The registered office is The Beren, Blisworth Hill Business Park, Stoke Road, Blisworth, Northamptonshire, NN7 3DB.
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. Going Concern Disclosure
The company made a loss of £173,668 for the year ended 31st December 2025 (prior year: loss of £75,265) and at that date had net liabilities of £582,936 (prior year: net liabilities of £409,268).
The company’s financial statements have been prepared on a going concern basis on the grounds that the parent company, AutoCafler S.L., intends and is capable of taking all necessary measures related to the continuity of operations.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Directors' opinion there are no significant judgements and no key sources of estimation uncertainty.
2.4. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
2.5. Financial Instruments
Financial instruments held by the company include trade debtors, trade creditors and loans to related parties. The company does not consider there to be any other class of financial instruments.
Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.6. 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.
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2.7. 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.
2.8. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Debtors
2025 2024
£ £
Due within one year
Trade debtors 97,143 93
Other debtors 23,977 897
121,120 990
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,627 135
Amounts owed to group undertakings 681,866 410,349
Other creditors 7,770 -
Taxation and social security 14,497 -
706,760 410,484
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,766 1,766
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7. Ultimate Controlling Party
The company's ultimate controlling party is Auto Cafler S.L. by virtue of his ownership of 100% of the issued share capital in the company.
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