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REGISTERED NUMBER: 02581179 (England and Wales)


























Financial Statements

for the Year Ended 28 February 2023

for

Coffeaco 90 Limited

Coffeaco 90 Limited (Registered number: 02581179)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


Coffeaco 90 Limited (Registered number: 02581179)

Abridged Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 176,562 152,103

CURRENT ASSETS
Stocks 18,637 18,759
Debtors 80,197 33,328
Cash at bank 25,701 101,994
124,535 154,081
CREDITORS
Amounts falling due within one year 20,603 26,119
NET CURRENT ASSETS 103,932 127,962
TOTAL ASSETS LESS CURRENT
LIABILITIES

280,494

280,065

CREDITORS
Amounts falling due after more than one
year

11,372

15,198
NET ASSETS 269,122 264,867

CAPITAL AND RESERVES
Called up share capital 13,500 13,500
Capital redemption reserve 1,500 1,500
Retained earnings 254,122 249,867
269,122 264,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Coffeaco 90 Limited (Registered number: 02581179)

Abridged Balance Sheet - continued
28 February 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 28 November 2023 and were signed on its behalf by:





A M Emerson - Director


Coffeaco 90 Limited (Registered number: 02581179)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Coffeaco 90 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02581179

Registered office: 2nd Floor
28 Rodney Street
Liverpool
Merseyside
L1 2TQ

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 the amount derived from the provision of goods and services, recognised at the point of despatch when the right to consideration has been earned, falling within the company's ordinary activities after deduction of trade discounts and value added tax.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Coffeaco 90 Limited (Registered number: 02581179)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2022 279,658
Additions 59,215
At 28 February 2023 338,873
DEPRECIATION
At 1 March 2022 127,555
Charge for year 34,756
At 28 February 2023 162,311
NET BOOK VALUE
At 28 February 2023 176,562
At 28 February 2022 152,103