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REGISTERED NUMBER: 12254838 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

The Coffee House & Kitchen Ltd

The Coffee House & Kitchen Ltd (Registered number: 12254838)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Coffee House & Kitchen Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A C K Tse
L P Y Tse





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA160SR





REGISTERED NUMBER: 12254838 (England and Wales)





ACCOUNTANTS: EBA Chartered Accountants
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 15,694 16,990
Tangible assets 5 38,058 41,817
53,752 58,807

CURRENT ASSETS
Stocks 1,500 800
Debtors 6 70,236 44,960
Cash at bank 41,616 105,436
113,352 151,196
CREDITORS
Amounts falling due within one year 7 109,574 95,135
NET CURRENT ASSETS 3,778 56,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,530

114,868

CREDITORS
Amounts falling due after more than one
year

8

(45,488

)

(57,587

)

PROVISIONS FOR LIABILITIES (10,374 ) (8,435 )
NET ASSETS 1,668 48,846

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 1,666 48,844
1,668 48,846

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2023 and were signed on its behalf by:





A C K Tse - Director


The Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

The Coffee House & Kitchen 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 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.

The company is able to meet its day to day trading needs with the ongoing support of its creditors and, as such, the directors consider that the company is trading as a going concern.

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 fifteen 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 - 20% 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 Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements - continued
for the Year Ended 31 March 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2022
and 31 March 2023 20,000
AMORTISATION
At 1 April 2022 3,010
Charge for year 1,296
At 31 March 2023 4,306
NET BOOK VALUE
At 31 March 2023 15,694
At 31 March 2022 16,990

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2022 65,789
Additions 5,239
At 31 March 2023 71,028
DEPRECIATION
At 1 April 2022 23,972
Charge for year 8,998
At 31 March 2023 32,970
NET BOOK VALUE
At 31 March 2023 38,058
At 31 March 2022 41,817

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Amounts owed by group undertakings 44,960 44,960
Other debtors 25,276 -
70,236 44,960

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£ £
Bank loans and overdrafts 2,521 4,167
Trade creditors 4,956 1,497
Taxation and social security 26,134 28,788
Other creditors 75,963 60,683
109,574 95,135

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£ £
Bank loans 28,162 29,861
Other creditors 17,326 27,726
45,488 57,587

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

31.3.23 31.3.22
£ £
L P Y Tse
Balance outstanding at start of year - 8,980
Amounts repaid - (8,980 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.