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Company Registration No. 14107010 (England and Wales)
The Hive Coffee Shop Ltd Unaudited accounts for the period from 13 May 2022 to 31 May 2023
The Hive Coffee Shop Ltd Unaudited accounts Contents
Page
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The Hive Coffee Shop Ltd Company Information for the period from 13 May 2022 to 31 May 2023
Director
Ann Adamson
Company Number
14107010 (England and Wales)
Registered Office
6 SCHOOL LANE EAST BERGHOLT COLCHESTER SUFFOLK CO7 6SW ENGLAND
Accountants
Arithmo Accountancy Ltd Meadow Barn Low Road North Tuddenham, Dereham NORFOLK NR20 3AB
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The Hive Coffee Shop Ltd Statement of financial position as at 31 May 2023
2023 
Notes
£ 
Current assets
Debtors
2,012 
Cash at bank and in hand
925 
2,937 
Creditors: amounts falling due within one year
(2,477)
Net current assets
460 
Net assets
460 
Capital and reserves
Called up share capital
100 
Profit and loss account
360 
Shareholders' funds
460 
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 February 2024 and were signed on its behalf by
Ann Adamson Director Company Registration No. 14107010
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The Hive Coffee Shop Ltd Notes to the Accounts for the period from 13 May 2022 to 31 May 2023
1
Statutory information
The Hive Coffee Shop Ltd is a private company, limited by shares, registered in England and Wales, registration number 14107010. The registered office is 6 SCHOOL LANE, EAST BERGHOLT, COLCHESTER, SUFFOLK, CO7 6SW, ENGLAND. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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The Hive Coffee Shop Ltd Notes to the Accounts for the period from 13 May 2022 to 31 May 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 13 May 2022
- 
Additions
2,886 
Disposals
(2,886)
At 31 May 2023
- 
Depreciation
At 31 May 2023
- 
Net book value
At 31 May 2023
- 
5
Debtors
2023 
£ 
Amounts falling due after more than one year
Other debtors
2,012 
6
Creditors: amounts falling due within one year
2023 
£ 
Taxes and social security
377 
Accruals
2,100 
2,477 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Ann Adamson
Loan
- 
5,012 
3,000 
2,012 
- 
5,012 
3,000 
2,012 
8
Average number of employees
During the period the average number of employees was 0.
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