1 December 2022 false No description of principal activity Taxfiler 2023.10 10457026business:PrivateLimitedCompanyLtd2022-12-012023-11-30 104570262022-11-30 104570262022-12-012023-11-30 10457026business:AuditExemptWithAccountantsReport2022-12-012023-11-30 10457026business:FilletedAccounts2022-12-012023-11-30 104570262023-11-30 10457026business:Director12022-12-012023-11-30 10457026business:RegisteredOffice2022-12-012023-11-30 104570262022-11-30 10457026core:WithinOneYear2023-11-30 10457026core:WithinOneYear2022-11-30 10457026core:AfterOneYear2023-11-30 10457026core:AfterOneYear2022-11-30 10457026core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 10457026core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 10457026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 10457026core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 10457026core:PreviouslyStatedAmount2023-11-30 10457026core:PreviouslyStatedAmount2022-11-30 10457026business:SmallEntities2022-12-012023-11-30 10457026countries:EnglandWales2022-12-012023-11-30 10457026core:FurnitureFittings2022-12-012023-11-30 10457026core:FurnitureFittings2022-11-30 10457026core:FurnitureFittings2023-11-30 104570262021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 10457026 (England and Wales)
COFFEE BEAN CLUB LIMITED Accounts for the year ended 30 November 2023
COFFEE BEAN CLUB LIMITED Accounts Contents
Page
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COFFEE BEAN CLUB LIMITED Company Information for the year ended 30 November 2023
Director
Vadim Leontjev
Company Number
10457026 (England and Wales)
Registered Office
3 COOK GROVE SPENCERS WOOD READING RG7 1ZF UNITED KINGDOM
Accountants
ABN Accounting Limited 85 Great Portland Street First Floor London United Kingdom W1W 7LT
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COFFEE BEAN CLUB LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
1,718 
4,105 
Cash at bank and in hand
8,378 
13,717 
10,096 
17,822 
Creditors: amounts falling due within one year
(1,084)
(3,654)
Net current assets
9,012 
14,168 
Total assets less current liabilities
9,012 
14,168 
Creditors: amounts falling due after more than one year
(7,329)
(14,715)
Net assets/(liabilities)
1,683 
(547)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,583 
(647)
Shareholders' funds
1,683 
(547)
For the year ending 30 November 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 his 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 19 January 2024 and were signed on its behalf by
Vadim Leontjev Director Company Registration No. 10457026
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COFFEE BEAN CLUB LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
COFFEE BEAN CLUB LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10457026. The registered office is 3 COOK GROVE, SPENCERS WOOD, READING, RG7 1ZF, UNITED KINGDOM.
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.
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:
Fixtures & fittings
Straight line 20%
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.
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.
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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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COFFEE BEAN CLUB LIMITED Notes to the Accounts for the year ended 30 November 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
5,192 
At 30 November 2023
5,192 
Depreciation
At 1 December 2022
5,192 
At 30 November 2023
5,192 
Net book value
At 30 November 2023
- 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
(32)
(97)
Trade debtors
- 
2,452 
Other debtors
1,750 
1,750 
1,718 
4,105 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
561 
2,797 
Taxes and social security
523 
857 
1,084 
3,654 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,385 
6,295 
Loans from directors
2,944 
8,420 
7,329 
14,715 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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