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Registered Number: 06605762
England and Wales

 

 

 

ROCOCO COFFEE HOUSE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Mr Paul Michael Vernon
Mr Gareth Dyer
Mr Colin Harrison
Registered Number 06605762
Registered Office 1st Floor
61 Lord Street
Liverpool
L2 6PB
Accountants Taylor Phelan Ltd
113 Wallasey Road
Wallasey
Wirral
CH44 2AA
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 March 2023.
Principal activities
Principal activity of the company during the financial year was of coffee shop.
Directors
The directors who served the company throughout the year were as follows:
Mr Paul Michael Vernon
Mr Gareth Dyer
Mr Colin Harrison
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
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 (Financial Reporting Standard 102). 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 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
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • 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. The directors 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.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Mr Paul Michael Vernon
Director

Date approved: 17 October 2023
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2023 . 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.
Taylor Phelan Ltd
31 March 2023



....................................................
Taylor Phelan Ltd
113 Wallasey Road
Wallasey
Wirral
CH44 2AA
17 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 647,676    664,697 
647,676    664,697 
Current assets      
Stocks 5 3,000    4,000 
Debtors 6 16,935    17,460 
Cash at bank and in hand 47,805    29,869 
67,740    51,329 
Creditors: amount falling due within one year 7 (165,661)   (187,035)
Net current liabilities (97,921)   (135,706)
 
Total assets less current liabilities 549,755    528,991 
Creditors: amount falling due after more than one year 8 (366,765)   (377,813)
Net assets 182,990    151,178 
 

Capital and reserves
     
Called up share capital 105    105 
Profit and loss account 182,885    151,073 
Shareholder's funds 182,990    151,178 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 17 October 2023 and were signed on its behalf by:


-------------------------------
Mr Paul Michael Vernon
Director
4
General Information
ROCOCO COFFEE HOUSE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06605762, registration address 1st Floor, 61 Lord Street, Liverpool, L2 6PB.

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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
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 2% Straight Line
Plant and Machinery 10% Straight Line
Fixtures and Fittings 15% 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. 
2.

Average number of employees

Average number of employees during the year was 35 (2022 : 47).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022 20,000    20,000 
Additions  
Disposals  
At 31 March 2023 20,000    20,000 
Amortisation
At 01 April 2022 20,000    20,000 
Charge for year  
On disposals  
At 31 March 2023 20,000    20,000 
Net book values
At 31 March 2023  
At 31 March 2022  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 April 2022 613,250    21,743    257,451    923    893,367 
Additions   10,051    2,700    1,476    14,227 
Disposals        
At 31 March 2023 613,250    31,794    260,151    2,399    907,594 
Depreciation
At 01 April 2022 30,750    5,437    192,253    231    228,671 
Charge for year 12,265    7,948    10,491    543    31,247 
On disposals        
At 31 March 2023 43,015    13,385    202,744    774    259,918 
Net book values
Closing balance as at 31 March 2023 570,235    18,409    57,407    1,625    647,676 
Opening balance as at 01 April 2022 582,500    16,306    65,891      664,697 


5.

Stocks

2023
£
  2022
£
Stocks 3,000    4,000 
3,000    4,000 

6.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 10,000   
Other Debtors 3,306   
Directors' Current Accounts 1,376    14,467 
Director 2 current account 2,114    2,542 
Director 3 current account 139    451 
16,935    17,460 

7.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 53,432    38,826 
Corporation Tax 38,571    99,030 
PAYE & Social Security 5,249    7,361 
Accrued Expenses 5,735    4,676 
Now Pension 1,317    1,221 
Inter Company 11,032   
VAT 50,325    35,921 
165,661    187,035 

8.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts (secured) 366,765    377,813 
366,765    377,813 

9.

Advances and Credits



Paul Vernon
During the year the company made the following loans to Directors.

Gareth Dyer


Colin Harrison


Current year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Paul Vernon14,467 1,376 14,467 1,376 
Gareth Dyer2,542 2,114 2,542 2,114 
Colin Harrison451 139 451 139 
174603629017460003629
Previous year (2022)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
WrittenOff
£
Waived
£
Carry Forward
£
Paul Vernon(33,317)14,467 (33,317)14,467 
Gareth Dyer1,598 2,542 1,598 2,542 
Colin Harrison117 451 117 451 
-31602174600-316020017460
5