2022-06-01 2023-05-31 false Capium Accounts Production 1.1 13397373 bus:AbridgedAccounts 2022-06-01 2023-05-31 13397373 bus:FRS102 2022-06-01 2023-05-31 13397373 bus:AuditExemptWithAccountantsReport 2022-06-01 2023-05-31 13397373 bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 13397373 bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 13397373 2022-06-01 2023-05-31 13397373 2023-05-31 13397373 bus:RegisteredOffice 2022-06-01 2023-05-31 13397373 core:WithinOneYear 2023-05-31 13397373 core:AfterOneYear 2023-05-31 13397373 bus:Director1 2022-06-01 2023-05-31 13397373 bus:Director1 2023-05-31 13397373 bus:Director1 2021-05-14 2022-05-31 13397373 bus:Director2 2022-06-01 2023-05-31 13397373 bus:Director2 2023-05-31 13397373 bus:Director2 2021-05-14 2022-05-31 13397373 2021-05-14 13397373 bus:CompanySecretary1 2022-06-01 2023-05-31 13397373 bus:LeadAgentIfApplicable 2022-06-01 2023-05-31 13397373 2021-05-14 2022-05-31 13397373 2022-05-31 13397373 core:WithinOneYear 2022-05-31 13397373 core:AfterOneYear 2022-05-31 13397373 bus:EntityAccountantsOrAuditors 2021-05-14 2022-05-31 13397373 bus:OrdinaryShareClass1 2022-06-01 2023-05-31 13397373 bus:OrdinaryShareClass1 2023-05-31 13397373 bus:OrdinaryShareClass1 2021-05-14 2022-05-31 13397373 bus:OrdinaryShareClass1 2022-05-31 13397373 core:PlantMachinery 2022-06-01 2023-05-31 13397373 core:PlantMachinery 2023-05-31 13397373 core:PlantMachinery 2022-05-31 13397373 core:FurnitureFittings 2022-06-01 2023-05-31 13397373 core:FurnitureFittings 2023-05-31 13397373 core:FurnitureFittings 2022-05-31 13397373 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-05-31 13397373 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-05-31 13397373 core:CostValuation core:Non-currentFinancialInstruments 2023-05-31 13397373 core:CostValuation core:Non-currentFinancialInstruments 2022-05-31 13397373 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-05-31 13397373 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-05-31 13397373 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-05-31 13397373 core:Non-currentFinancialInstruments 2023-05-31 13397373 core:Non-currentFinancialInstruments 2022-05-31 13397373 core:ShareCapital 2023-05-31 13397373 core:ShareCapital 2022-05-31 13397373 core:RetainedEarningsAccumulatedLosses 2023-05-31 13397373 core:RetainedEarningsAccumulatedLosses 2022-05-31 13397373 dpl:Item1 2022-06-01 13397373 dpl:Item1 2023-05-31 13397373 dpl:Item1 2021-05-14 13397373 dpl:Item1 2022-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 13397373


 

 

 

BAE COFFEE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Report to the directors on the preparation of the unaudited statutory accounts of BAE COFFEE LTD for the year ended 31 May 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BAE COFFEE LTD for the year ended 31 May 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of BAE COFFEE LTD, as a body, in accordance with the terms of our engagement letter dated 13 March 2024 Our work has been undertaken solely to prepare for your approval the accounts of BAE COFFEE LTD and state those matters that we have agreed to state to the Board of Directors of BAE COFFEE LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BAE COFFEE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BAE COFFEE 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 of BAE COFFEE LTD. You consider that BAE COFFEE 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 BAE COFFEE 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 statutory accounts
31 May 2023



....................................................
MCMILLANDALEY LLP
Accountants & Business Advisors
8 Market Place
WETHERBY
LS22 6NE
13 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 106,200    109,056 
106,200    109,056 
Current assets      
Debtors 3,651    23,336 
Cash at bank and in hand 5,309    10,571 
8,960    33,907 
Creditors: amount falling due within one year (38,228)   (135,617)
Net current liabilities (29,268)   (101,710)
 
Total assets less current liabilities 76,932    7,346 
Net assets 76,932    7,346 
 

Capital and reserves
     
Called up share capital 4 4    4 
Profit and loss account 76,928    7,342 
Shareholder's funds 76,932    7,346 
 


For the year ended 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 13 March 2024 and were signed on its behalf by:


-------------------------------
Heidi Rose CHANA
Director
2
General Information
BAE COFFEE LTD is a private company, limited by shares, registered in , registration number 13397373, registration address 22 MARKET PLACE, WETHERBY ENGLAND, LS22 6NE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 5).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 June 2022 5,187    131,133    136,320 
Additions    
Disposals    
At 31 May 2023 5,187    131,133    136,320 
Depreciation
At 01 June 2022 1,438    25,826    27,264 
Charge for year 750    2,106    2,856 
On disposals    
At 31 May 2023 2,188    27,932    30,120 
Net book values
Closing balance as at 31 May 2023 2,999    103,201    106,200 
Opening balance as at 01 June 2022 3,749    105,307    109,056 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
4 Class A shares of £1.00 each  
 

3