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REGISTERED NUMBER: 09575824 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2018

FOR

THE COURTYARD COFFEE HOUSE LTD

THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE COURTYARD COFFEE HOUSE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2018







Director: A Carrington





Registered office: The Courtyard
Rear of 92 King Street
Knutsford
Cheshire
WA16 6ED





Registered number: 09575824 (England and Wales)





Accountants: NR Barton
19-21 Bridgeman Terrace
Wigan
Lancashire
WN1 1TD

THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)

BALANCE SHEET
31 MAY 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 59,500 68,000
Tangible assets 5 26,188 25,942
85,688 93,942

CURRENT ASSETS
Stocks 2,160 1,980
Cash at bank and in hand 19,396 22,096
21,556 24,076
CREDITORS
Amounts falling due within one year 6 90,299 107,220
NET CURRENT LIABILITIES (68,743 ) (83,144 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

16,945

10,798

PROVISIONS FOR LIABILITIES 7 4,976 4,929
NET ASSETS 11,969 5,869

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 11,967 5,867
SHAREHOLDERS' FUNDS 11,969 5,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies
Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of
each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections
394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the company.

THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)

BALANCE SHEET - continued
31 MAY 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 8 November 2018 and were signed by:





A Carrington - Director


THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2018

1. STATUTORY INFORMATION

The Courtyard Coffee House Ltd is a private company, limited by shares , registered in England and Wales. The
company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2018

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2017 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2017
and 31 May 2018 85,000
AMORTISATION
At 1 June 2017 17,000
Amortisation for year 8,500
At 31 May 2018 25,500
NET BOOK VALUE
At 31 May 2018 59,500
At 31 May 2017 68,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 June 2017 19,913 21,249 2,276 43,438
Additions 4,082 1,848 3,578 9,508
At 31 May 2018 23,995 23,097 5,854 52,946
DEPRECIATION
At 1 June 2017 7,147 9,296 1,053 17,496
Charge for year 4,212 3,450 1,600 9,262
At 31 May 2018 11,359 12,746 2,653 26,758
NET BOOK VALUE
At 31 May 2018 12,636 10,351 3,201 26,188
At 31 May 2017 12,766 11,953 1,223 25,942

THE COURTYARD COFFEE HOUSE LTD (REGISTERED NUMBER: 09575824)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2018

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 5,563 2,624
Taxation and social security 32,252 30,683
Other creditors 52,484 73,913
90,299 107,220

7. PROVISIONS FOR LIABILITIES
2018 2017
£    £   
Deferred tax 4,976 4,929

Deferred
tax
£   
Balance at 1 June 2017 4,929
Charge to Income Statement during year 47
Balance at 31 May 2018 4,976

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
2 Ordinary £1 £1 2 2