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Company Registration No. 10687843 (England and Wales)
B'Spoke Coffee House Limited Unaudited accounts for the year ended 31 March 2022
B'Spoke Coffee House Limited Unaudited accounts Contents
Page
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B'Spoke Coffee House Limited Company Information for the year ended 31 March 2022
Director
Nicholas Harris
Company Number
10687843 (England and Wales)
Registered Office
12 SUTTON ROAD STOCKPORT GREATER MANCHESTER SK4 2PW ENGLAND
Accountants
James Wheelan Accountancy Limited 31 Buckingham Road West Heaton Moor Stockport Greater Manchester SK4 4BA
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B'Spoke Coffee House Limited Statement of financial position as at 31 March 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,344 
1,951 
Current assets
Inventories
500 
- 
Debtors
500 
700 
Cash at bank and in hand
950 
2,086 
1,950 
2,786 
Creditors: amounts falling due within one year
(45,654)
(42,200)
Net current liabilities
(43,704)
(39,414)
Net liabilities
(42,360)
(37,463)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(42,362)
(37,465)
Shareholders' funds
(42,360)
(37,463)
For the year ending 31 March 2022 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 September 2022 and were signed on its behalf by
Nicholas Harris Director Company Registration No. 10687843
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B'Spoke Coffee House Limited Notes to the Accounts for the year ended 31 March 2022
1
Statutory information
B'Spoke Coffee House Limited is a private company, limited by shares, registered in England and Wales, registration number 10687843. The registered office is 12 SUTTON ROAD, STOCKPORT, GREATER MANCHESTER, SK4 2PW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33.3% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Going concern
The Director believes that the going concern basis remains to be the appropriate basis to prepare these financial statements, the Director will continue to support the business through the provision of interest free loans.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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B'Spoke Coffee House Limited Notes to the Accounts for the year ended 31 March 2022
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2021
20,287 
At 31 March 2022
20,287 
Depreciation
At 1 April 2021
18,336 
Charge for the year
607 
At 31 March 2022
18,943 
Net book value
At 31 March 2022
1,344 
At 31 March 2021
1,951 
5
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade debtors
- 
200 
Other debtors
500 
500 
500 
700 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
625 
2,188 
Taxes and social security
56 
- 
Other creditors
- 
(107)
Loans from directors
44,410 
38,740 
Accruals
563 
1,379 
45,654 
42,200 
7
Transactions with related parties
During the year, Mr N Harris, a related party by virtue of his 50% shareholding, increased his loan to the company by £5,670 (2021: decrease of £6,621), the balance at the end of the year was £33,660 (2021: £27,990), net loans were made during the year of £5,660 (2021: net repayments £6,621). The loan is interest free and repayable on demand. Included in the above transactions are £5,200 (2021: £1,100) paid to Mr N Harris in respect of the hire of a personally owned Coffee machine. Mr R Wright, a related party by virtue of his 50% shareholding, was owed at the end of the year £10,750 (2020: £10,750), no repayments were made during the year. The loan is interest free and repayable on demand.
8
Average number of employees
During the year the average number of employees was 5 (2021: 2).
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