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Company Registration No. 06214440 (England and Wales)
Perfilta Coffee Supplies Limited Unaudited accounts for the year ended 31 May 2023
Perfilta Coffee Supplies Limited Unaudited accounts Contents
Page
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Perfilta Coffee Supplies Limited Company Information for the year ended 31 May 2023
Director
Bryan John Stoneman
Secretary
Mrs Alison Stoneman
Company Number
06214440 (England and Wales)
Registered Office
4a Taw Meadow Crescent Fremington Barnstaple EX31 2QA England
Accountants
R O Walters 48 Water Park Road Bideford EX39 3RN
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Perfilta Coffee Supplies Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
23,700 
Tangible assets
- 
6,388 
- 
30,088 
Current assets
Inventories
- 
10,662 
Debtors
41,871 
20,175 
Cash at bank and in hand
77,426 
29,676 
119,297 
60,513 
Creditors: amounts falling due within one year
(118,297)
(87,483)
Net current assets/(liabilities)
1,000 
(26,970)
Total assets less current liabilities
1,000 
3,118 
Provisions for liabilities
Deferred tax
- 
(1,214)
Net assets
1,000 
1,904 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
- 
904 
Shareholders' funds
1,000 
1,904 
For the year 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 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 18 December 2023 and were signed on its behalf by
Bryan John Stoneman Director Company Registration No. 06214440
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Perfilta Coffee Supplies Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Perfilta Coffee Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 06214440. The registered office is 4a Taw Meadow Crescent, Fremington, Barnstaple, EX31 2QA, 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
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:
Plant & machinery
12.5% straight line
Motor vehicles
20% straight line
Fixtures & fittings
12.5% straight line
Intangible fixed assets
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 20 years.
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.
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Perfilta Coffee Supplies Limited Notes to the Accounts for the year ended 31 May 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2022
94,799 
Disposals
(94,799)
At 31 May 2023
- 
Amortisation
At 1 June 2022
71,099 
On disposals
(71,099)
At 31 May 2023
- 
Net book value
At 31 May 2023
- 
At 31 May 2022
23,700 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
27,219 
16,442 
2,757 
46,418 
Disposals
(27,219)
(16,442)
(2,757)
(46,418)
At 31 May 2023
- 
- 
- 
- 
Depreciation
At 1 June 2022
24,525 
13,154 
2,351 
40,030 
On disposals
(24,525)
(13,154)
(2,351)
(40,030)
At 31 May 2023
- 
- 
- 
- 
Net book value
At 31 May 2023
- 
- 
- 
- 
At 31 May 2022
2,694 
3,288 
406 
6,388 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,116 
- 
Trade debtors
755 
18,205 
Accrued income and prepayments
- 
1,970 
Other debtors
40,000 
- 
41,871 
20,175 
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Perfilta Coffee Supplies Limited Notes to the Accounts for the year ended 31 May 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
153 
Trade creditors
475 
14,881 
Taxes and social security
3,811 
6,356 
Loans from directors
112,077 
65,500 
Accruals
1,934 
593 
118,297 
87,483 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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