1 May 2022 false No description of principal activity Taxfiler 2023.14 06013587business:PrivateLimitedCompanyLtd2022-05-012023-04-30 060135872022-04-30 060135872022-05-012023-04-30 06013587business:AuditExemptWithAccountantsReport2022-05-012023-04-30 06013587business:FilletedAccounts2022-05-012023-04-30 060135872023-04-30 06013587business:Director12022-05-012023-04-30 06013587business:Director22022-05-012023-04-30 06013587business:Director32022-05-012023-04-30 06013587business:RegisteredOffice2022-05-012023-04-30 060135872022-04-30 06013587core:WithinOneYear2023-04-30 06013587core:WithinOneYear2022-04-30 06013587core:AfterOneYear2023-04-30 06013587core:AfterOneYear2022-04-30 06013587core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 06013587core:ShareCapitalcore:PreviouslyStatedAmount2022-04-30 06013587core:SharePremiumcore:PreviouslyStatedAmount2023-04-30 06013587core:SharePremiumcore:PreviouslyStatedAmount2022-04-30 06013587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 06013587core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-04-30 06013587core:PreviouslyStatedAmount2023-04-30 06013587core:PreviouslyStatedAmount2022-04-30 06013587business:SmallEntities2022-05-012023-04-30 06013587countries:EnglandWales2022-05-012023-04-30 06013587core:PlantMachinery2022-05-012023-04-30 06013587core:MotorVehicles2022-05-012023-04-30 06013587core:FurnitureFittings2022-05-012023-04-30 06013587core:PlantMachinery2022-04-30 06013587core:MotorVehicles2022-04-30 06013587core:FurnitureFittings2022-04-30 06013587core:PlantMachinery2023-04-30 06013587core:MotorVehicles2023-04-30 06013587core:FurnitureFittings2023-04-30 060135872021-05-012022-04-30 iso4217:GBP xbrli:pure
Company Registration No. 06013587 (England and Wales)
Coffeemakers (Ingredients) Limited Unaudited accounts for the year ended 30 April 2023
Coffeemakers (Ingredients) Limited Unaudited accounts Contents
Page
- 2 -
Coffeemakers (Ingredients) Limited Company Information for the year ended 30 April 2023
Directors
Maurice Craig Reynolds Michelle Hunt Judith Harding
Company Number
06013587 (England and Wales)
Registered Office
4 Bramley Hedge Farm Redhill Road Cobham KT11 1EQ ENGLAND
Accountants
M A Accountancy Group Wolfe Mead Farnham Road Bordon Hampshire GU35 0NH
- 3 -
Coffeemakers (Ingredients) Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,282 
18,695 
Current assets
Inventories
29,657 
24,971 
Debtors
146,144 
132,693 
Cash at bank and in hand
45,533 
94,175 
221,334 
251,839 
Creditors: amounts falling due within one year
(109,509)
(130,998)
Net current assets
111,825 
120,841 
Total assets less current liabilities
131,107 
139,536 
Creditors: amounts falling due after more than one year
(79,144)
(77,793)
Net assets
51,963 
61,743 
Capital and reserves
Called up share capital
300 
300 
Share premium
59,955 
59,955 
Profit and loss account
(8,292)
1,488 
Shareholders' funds
51,963 
61,743 
For the year ending 30 April 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 directors acknowledge their 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 of Directors and authorised for issue on 12 February 2024 and were signed on its behalf by
Michelle Hunt Director Company Registration No. 06013587
- 4 -
Coffeemakers (Ingredients) Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Coffeemakers (Ingredients) Limited is a private company, limited by shares, registered in England and Wales, registration number 06013587. The registered office is 4 Bramley Hedge Farm, Redhill Road, Cobham, KT11 1EQ, ENGLAND.
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 year, 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.
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% reducing balance / 33% on cost
Motor vehicles
- 25% reducing balance
Fixtures & fittings
- 25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
Hire purchase commitments
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
- 5 -
Coffeemakers (Ingredients) Limited Notes to the Accounts for the year ended 30 April 2023
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
87,501 
20,000 
32,050 
139,551 
Additions
11,921 
- 
- 
11,921 
At 30 April 2023
99,422 
20,000 
32,050 
151,472 
Depreciation
At 1 May 2022
72,958 
16,663 
31,235 
120,856 
Charge for the year
10,296 
834 
204 
11,334 
At 30 April 2023
83,254 
17,497 
31,439 
132,190 
Net book value
At 30 April 2023
16,168 
2,503 
611 
19,282 
At 30 April 2022
14,543 
3,337 
815 
18,695 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
77,726 
69,973 
Accrued income and prepayments
21,641 
21,361 
Other debtors
46,777 
41,359 
146,144 
132,693 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,648 
9,728 
Trade creditors
60,009 
69,769 
Taxes and social security
4,713 
2,505 
Other creditors
335 
12,578 
Accruals
3,034 
1,000 
Deferred income
30,770 
35,418 
109,509 
130,998 
- 6 -
Coffeemakers (Ingredients) Limited Notes to the Accounts for the year ended 30 April 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
32,920 
31,569 
Other creditors
46,224 
46,224 
79,144 
77,793 
8
Average number of employees
During the year the average number of employees was 3 (2022: 4).
- 7 -