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REGISTERED NUMBER: 11782763 (England and Wales)















Report of the Directors and

Unaudited Financial Statements

for the Period 1 January 2022 to 30 June 2023

for

Baristas of Pershore Limited

Baristas of Pershore Limited (Registered number: 11782763)






Contents of the Financial Statements
for the Period 1 January 2022 to 30 June 2023




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


Baristas of Pershore Limited

Company Information
for the Period 1 January 2022 to 30 June 2023







DIRECTORS: W R Hammett
C Hammett





SECRETARY: Mrs S L Hammett





REGISTERED OFFICE: 69 Shrubbery Road
Drakes Broughton
Pershore
Worcestershire
WR10 2BE





REGISTERED NUMBER: 11782763 (England and Wales)





ACCOUNTANTS: Taylor Hobbs
Cherry Tree Barn
Walcot Lane
Drakes Broughton
Pershore
Worcestershire
WR10 2AL

Baristas of Pershore Limited (Registered number: 11782763)

Report of the Directors
for the Period 1 January 2022 to 30 June 2023

The directors present their report with the financial statements of the company for the period 1 January 2022 to 30 June 2023.

CESSATION OF TRADING
The company ceased trading on 30 September 2022.

PRINCIPAL ACTIVITY
The principal activity of the company in the period under review was that of a café.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2022 to the date of this report.

W R Hammett
C Hammett

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





C Hammett - Director


30 September 2023

Baristas of Pershore Limited (Registered number: 11782763)

Balance Sheet
30 June 2023

30.6.23 31.12.21
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 7,700
Tangible assets 5 - 4,101
- 11,801

CURRENT ASSETS
Stocks 6 - 246
Debtors 7 - 4,447
Cash at bank and in hand 14,251 47,112
14,251 51,805
CREDITORS
Amounts falling due within one year 8 13,785 29,769
NET CURRENT ASSETS 466 22,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

466

33,837

CREDITORS
Amounts falling due after more than one year 9 - (7,056 )

PROVISIONS FOR LIABILITIES - (779 )
NET ASSETS 466 26,002

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 464 26,000
SHAREHOLDERS' FUNDS 466 26,002

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Baristas of Pershore Limited (Registered number: 11782763)

Balance Sheet - continued
30 June 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 Board of Directors and authorised for issue on 30 September 2023 and were signed on its behalf by:





C Hammett - Director


Baristas of Pershore Limited (Registered number: 11782763)

Notes to the Financial Statements
for the Period 1 January 2022 to 30 June 2023

1. STATUTORY INFORMATION

Baristas of Pershore Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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 2019, 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 etc - 33% on cost and 25% 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Baristas of Pershore Limited (Registered number: 11782763)

Notes to the Financial Statements - continued
for the Period 1 January 2022 to 30 June 2023

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 period was NIL (2021 - NIL).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2022 11,000
Disposals (11,000 )
At 30 June 2023 -
AMORTISATION
At 1 January 2022 3,300
Eliminated on disposal (3,300 )
At 30 June 2023 -
NET BOOK VALUE
At 30 June 2023 -
At 31 December 2021 7,700

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2022 4,773 1,900 135 6,808
Additions 125 - - 125
Disposals (4,898 ) (1,900 ) (135 ) (6,933 )
At 30 June 2023 - - - -
DEPRECIATION
At 1 January 2022 1,741 831 135 2,707
Eliminated on disposal (1,741 ) (831 ) (135 ) (2,707 )
At 30 June 2023 - - - -
NET BOOK VALUE
At 30 June 2023 - - - -
At 31 December 2021 3,032 1,069 - 4,101

Baristas of Pershore Limited (Registered number: 11782763)

Notes to the Financial Statements - continued
for the Period 1 January 2022 to 30 June 2023

6. STOCKS
30.6.23 31.12.21
£    £   
Stocks - 246

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Other debtors - 2,000
Prepayments and accrued income - 2,447
- 4,447

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 31.12.21
£    £   
Bank loans and overdrafts 6,163 2,000
Trade creditors 579 4,290
Tax (3,383 ) 4,909
VAT 555 3,044
Other creditors - 2,336
Directors' current accounts 8,971 11,956
Accruals and deferred income 900 1,234
13,785 29,769

The Company took out a Bounce Back Loan of £10,000 on 12th May 2020, repayable over a six year term with a fixed interest rate of 2.5%. There is automatically one year with no repayments or interest and the Business Interruption payment of £250, is payable by the government. Included within creditors due within 1 year is the full amount of £6,163 which was paid back in full on 12/07/2023.

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 31.12.21
£    £   
Bank loans - 2-5 years - 7,056

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the end of the financial year, the company owed the directors £8,971 (2021: £11,956).