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REGISTERED NUMBER: 11478867 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Cal9lation Coffee Ltd
T/A
Ohayo Tea

Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cal9lation Coffee Ltd
T/A Ohayo Tea

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Yu Sek Kong





REGISTERED OFFICE: 29-30 Frith Street
London
W1D 5LG





REGISTERED NUMBER: 11478867 (England and Wales)





ACCOUNTANTS: WONG LANGE & CO.
Chartered Certified & Management Accountants
29-30 Frith Street
London
W1D 5LG

Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 90,826 45,001

CURRENT ASSETS
Stocks 3,400 4,500
Debtors 5 35,236 21,947
Cash at bank and in hand 581,851 421,077
620,487 447,524
CREDITORS
Amounts falling due within one year 6 103,074 75,276
NET CURRENT ASSETS 517,413 372,248
TOTAL ASSETS LESS CURRENT
LIABILITIES

608,239

417,249

CREDITORS
Amounts falling due after more than one
year

7

133,008

174,123
NET ASSETS 475,231 243,126

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 475,131 243,026
SHAREHOLDERS' FUNDS 475,231 243,126

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea

Balance Sheet - continued
31 July 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2024 and were signed by:





Yu Sek Kong - Director


Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Cal9lation Coffee Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2022 - 25 ) .

Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 52,418
Additions 55,400
At 31 July 2023 107,818
DEPRECIATION
At 1 August 2022 7,417
Charge for year 9,575
At 31 July 2023 16,992
NET BOOK VALUE
At 31 July 2023 90,826
At 31 July 2022 45,001

5. DEBTORS
31.7.23 31.7.22
£    £   
Amounts falling due within one year:
Other debtors 25,236 11,947

Amounts falling due after more than one year:
Trade debtors 10,000 10,000

Aggregate amounts 35,236 21,947

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Taxation and social security 76,690 48,098
Other creditors 26,384 27,178
103,074 75,276

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.23 31.7.22
£    £   
Other creditors 133,008 174,123

Cal9lation Coffee Ltd (Registered number: 11478867)
T/A Ohayo Tea

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. RELATED PARTY DISCLOSURES

Related Party Transactions
the company has transactions with related parties in the ordinary course of business during the year.
2023 2022
Associates:
Ohayo Tea Ltd
Fees charged to associates £0.00 £0.00

Associate:
Ohayo Tea Ltd
The director, Yu Sek Kong, has a 100% investment in Ohayo Tea Ltd. Areas of opportunity for
cooperation have been identified and work continues to be pursued. The professional services between related parties are made at normal market prices and outstanding balances are unsecured and interest free.