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REGISTERED NUMBER: 13679125 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

HOLME COFFEE HOUSE LTD

HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


HOLME COFFEE HOUSE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTORS: Mrs S K Mitchell
Mrs D Mitchell





REGISTERED OFFICE: 217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS





REGISTERED NUMBER: 13679125 (England and Wales)





ACCOUNTANTS: Highdale Accounting Ltd
Highdale Cottage
217 Barnsley Road
Denby Dale
Huddersfield
West Yorkshire
HD8 8TS

HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,200 9,600
Property, plant and equipment 5 67,551 23,867
74,751 33,467

CURRENT ASSETS
Inventories 9,650 2,500
Debtors 6 1,168 215
Cash at bank and in hand 2,948 15,693
13,766 18,408
CREDITORS
Amounts falling due within one year 7 82,972 37,092
NET CURRENT LIABILITIES (69,206 ) (18,684 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,545

14,783

PROVISIONS FOR LIABILITIES 13,019 4,705
NET (LIABILITIES)/ASSETS (7,474 ) 10,078

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (7,574 ) 9,978
(7,474 ) 10,078

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

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

The directors acknowledge their 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.

HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 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 Board of Directors and authorised for issue on 27 March 2024 and were signed on its behalf by:




Mrs S K Mitchell - Director



Mrs D Mitchell - Director


HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023


1. STATUTORY INFORMATION

Holme Coffee House 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 33% on cost and 15% on reducing balance

Stocks
Inventories 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 statement of financial position date.


HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 12,000
AMORTISATION
At 1 November 2022 2,400
Charge for year 2,400
At 31 October 2023 4,800
NET BOOK VALUE
At 31 October 2023 7,200
At 31 October 2022 9,600

HOLME COFFEE HOUSE LTD (REGISTERED NUMBER: 13679125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023


5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 November 2022 27,952
Additions 49,249
At 31 October 2023 77,201
DEPRECIATION
At 1 November 2022 4,085
Charge for year 5,565
At 31 October 2023 9,650
NET BOOK VALUE
At 31 October 2023 67,551
At 31 October 2022 23,867

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,168 215

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,312 2,399
Taxation and social security 9,514 16,091
Other creditors 69,146 18,602
82,972 37,092

8. GOING CONCERN

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. The company's major liability relates to the directors' loan account. The director has given an undertaking to support the company until it returns to a net assets position.