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REGISTERED NUMBER: 11443353 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

Blind Owl Coffee Co Ltd

Blind Owl Coffee Co Ltd (Registered number: 11443353)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Blind Owl Coffee Co Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Miss R Morley





REGISTERED OFFICE: 32 Feeder Road
Bristol
BS2 0SE





REGISTERED NUMBER: 11443353 (England and Wales)





ACCOUNTANTS: Kingscote Accountancy Limited
77A Alma Road
Clifton
Bristol
BS8 2DP

Blind Owl Coffee Co Ltd (Registered number: 11443353)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,306 1,397

CURRENT ASSETS
Stocks 9,781 10,850
Debtors 5 1,680 817
Cash at bank 151 169
11,612 11,836
CREDITORS
Amounts falling due within one year 6 80,208 81,239
NET CURRENT LIABILITIES (68,596 ) (69,403 )
TOTAL ASSETS LESS CURRENT LIABILITIES (52,290 ) (68,006 )

CREDITORS
Amounts falling due after more than one year 7 12,140 15,072
NET LIABILITIES (64,430 ) (83,078 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (64,530 ) (83,178 )
(64,430 ) (83,078 )

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 her 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.

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 2 April 2024 and were signed by:





Miss R Morley - Director


Blind Owl Coffee Co Ltd (Registered number: 11443353)

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

1. STATUTORY INFORMATION

Blind Owl Coffee Co 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.

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.

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 2 (2022 - 3 ) .

Blind Owl Coffee Co Ltd (Registered number: 11443353)

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 1,739
Additions 17,787
At 31 July 2023 19,526
DEPRECIATION
At 1 August 2022 342
Charge for year 2,878
At 31 July 2023 3,220
NET BOOK VALUE
At 31 July 2023 16,306
At 31 July 2022 1,397

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 1,680 372
Other debtors - 445
1,680 817

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 13,290 14,391
Trade creditors 23,969 12,479
Taxation and social security 15,711 8,691
Other creditors 27,238 45,678
80,208 81,239

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans 12,140 15,072

Blind Owl Coffee Co Ltd (Registered number: 11443353)

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

8. RELATED PARTY DISCLOSURES

During the year R Morley introduced a working capital of £21,172 (2022: £12,763). As at the Balance Sheet date, the company owed R Morley £19,965 (2022: £18,753).


During the period, Blind Owl Coffee Co Ltd invoiced Lemon Brick Road Ltd for goods and services for a total of £1,200. As at the year end, Lemon Brick Road Ltd owed Blind Owl Coffee Co Ltd £Nil.
Lemon Brick Road Ltd is a connected company by virtue of the Director R Morley.

,