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Registered number: 13461957
CYB Coffee Haus Ltd
Financial Statements
For The Year Ended 31 August 2023
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of CYB Coffee Haus Ltd For The Year Ended 31 August 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of CYB Coffee Haus Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of CYB Coffee Haus Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of CYB Coffee Haus Ltd and state those matters that we have agreed to state to the directors of CYB Coffee Haus Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CYB Coffee Haus Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that CYB Coffee Haus Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of CYB Coffee Haus Ltd . You consider that CYB Coffee Haus Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of CYB Coffee Haus Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
12th March 2024
Apple Accountancy Services Limited
Chartered Certified Accountants
146 Manor Way
Borehamwood
Hertfordshire
WD6 1QX
Page 1
Page 2
Balance Sheet
Registered number: 13461957
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,578 3,428
2,578 3,428
CURRENT ASSETS
Cash at bank and in hand 13,549 3,354
13,549 3,354
Creditors: Amounts Falling Due Within One Year (15,660 ) (18,227 )
NET CURRENT ASSETS (LIABILITIES) (2,111 ) (14,873 )
TOTAL ASSETS LESS CURRENT LIABILITIES 467 (11,445 )
NET ASSETS/(LIABILITIES) 467 (11,445 )
CAPITAL AND RESERVES
Called up share capital 20 20
Profit and Loss Account 447 (11,465 )
SHAREHOLDERS' FUNDS 467 (11,445)
Page 2
Page 3
For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Josh Perry
Director
Mr Peter Perry
Director
12th March 2024
The notes on page 4 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
CYB Coffee Haus Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13461957 . The registered office is 146 Manor Way, Borehamwood, Hertfordshire, WD6 1QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 September 2022 4,250
As at 31 August 2023 4,250
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 September 2022 822
Provided during the period 850
As at 31 August 2023 1,672
Net Book Value
As at 31 August 2023 2,578
As at 1 September 2022 3,428
Page 5