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Registered Number: 12313229
England and Wales

 

 

 

&COFFEE LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2021

End date: 30 November 2022
Accountants report

You consider that the company is exempt from an audit for the year ended 30 November 2022 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................
RCi Chartered Accountants and Business Advisors
Windsor House
9-15 Adelaide Street
Luton
LU1 5BJ
16 October 2023
1
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 4 92,805    94,255 
92,805    94,255 
Current assets      
Stocks 658    542 
Cash at bank and in hand 5,533    8,334 
6,191    8,876 
Creditors: amount falling due within one year (85,440)   (80,523)
Net current liabilities (79,249)   (71,647)
 
Total assets less current liabilities 13,556    22,608 
Creditors: amount falling due after more than one year (19,179)   (26,991)
Net liabilities (5,623)   (4,383)
 

Capital and reserves
     
Profit and loss account (5,623)   (4,383)
Shareholder's funds (5,623)   (4,383)
 


For the year ended 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 16 October 2023 and were signed by:


-------------------------------
Nasima Rahman Awal
Director
2
General Information
&Coffee Limited is a private company, limited by shares, registered in England and Wales, registration number 12313229, registration address 19 Morland Way, Cheshunt, Waltham Cross, EN8 0RY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Straight Line
Motor Vehicles 10 Straight Line
Fixtures and Fittings 10 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Staff Costs

2022   2021
 
Average number of employees during the year Number   Number
Administration 2    2 
 

3.

Average number of employees

Average number of employees during the year was 2 (2021 : 2).
4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 December 2021 85,000    11,500    3,000    99,500 
Additions      
Disposals      
Revaluations   (3,000)     (3,000)
At 30 November 2022 85,000    8,500    3,000    96,500 
Depreciation
At 01 December 2021   1,695    550    2,245 
Charge for year   1,150    300    1,450 
On disposals      
At 30 November 2022   2,845    850    3,695 
Net book values
Closing balance as at 30 November 2022 85,000    5,655    2,150    92,805 
Opening balance as at 01 December 2021 85,000    6,805    2,450    94,255 


5.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
100 Class A shares of £1.00 each 100    100 
100    100 

3