IRIS Accounts Production v24.1.0.578 12119330 Board of Directors 1.8.22 31.7.23 31.7.23 Retail sale via mail order houses or via Internet 0 0 false true false false true false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh121193302022-07-31121193302023-07-31121193302022-08-012023-07-31121193302021-07-31121193302021-08-012022-07-31121193302022-07-3112119330ns15:EnglandWales2022-08-012023-07-3112119330ns14:PoundSterling2022-08-012023-07-3112119330ns10:Director12022-08-012023-07-3112119330ns10:Director22022-08-012023-07-3112119330ns10:PrivateLimitedCompanyLtd2022-08-012023-07-3112119330ns10:SmallEntities2022-08-012023-07-3112119330ns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3112119330ns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3112119330ns10:SmallCompaniesRegimeForAccounts2022-08-012023-07-3112119330ns10:AbridgedAccounts2022-08-012023-07-3112119330ns10:RegisteredOffice2022-08-012023-07-3112119330ns5:CurrentFinancialInstruments2023-07-3112119330ns5:CurrentFinancialInstruments2022-07-3112119330ns5:ShareCapital2023-07-3112119330ns5:ShareCapital2022-07-3112119330ns5:RetainedEarningsAccumulatedLosses2023-07-3112119330ns5:RetainedEarningsAccumulatedLosses2022-07-3112119330ns5:ShareCapital2021-07-3112119330ns5:RetainedEarningsAccumulatedLosses2021-07-3112119330ns5:RetainedEarningsAccumulatedLosses2021-08-012022-07-3112119330ns5:RetainedEarningsAccumulatedLosses2022-08-012023-07-31121193301ns10:Director12022-07-31121193301ns10:Director12021-07-31121193301ns10:Director12022-08-012023-07-31121193301ns10:Director12021-08-012022-07-31121193301ns10:Director12023-07-31121193301ns10:Director12022-07-3112119330ns10:Director222022-07-3112119330ns10:Director222021-07-3112119330ns10:Director222022-08-012023-07-3112119330ns10:Director222021-08-012022-07-3112119330ns10:Director222023-07-3112119330ns10:Director222022-07-31
REGISTERED NUMBER: 12119330 (England and Wales)















INDEPENDENT COFFEE BOX LTD

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023






INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)






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




Page

Company Information 1

Report of the Directors 2

Abridged Income Statement 3

Abridged Balance Sheet 4

Statement of Changes in Equity 5

Notes to the Financial Statements 6


INDEPENDENT COFFEE BOX LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: N R Cooper
Ms J E Rees





REGISTERED OFFICE: 24 Castle Street
Barnstaple
DEVON
EX31 1DR





REGISTERED NUMBER: 12119330 (England and Wales)





ACCOUNTANTS: Jane Maynard Limited
T/A Maynard Johns
37 Mill Street
Bideford
DEVON
EX39 2JJ

INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

REPORT OF THE DIRECTORS
FOR THE YEAR ENDED 31 JULY 2023

The directors present their report with the financial statements of the company for the year ended 31 July 2023.

CESSATION OF TRADING
The company ceased trading on 8 March 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 August 2022 to the date of this report.

N R Cooper
Ms J E Rees

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Ms J E Rees - Director


3 April 2024

INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

ABRIDGED INCOME STATEMENT
FOR THE YEAR ENDED 31 JULY 2023

2023 2022
£    £   

GROSS PROFIT - 125

Administrative expenses 2,244 (956 )
OPERATING PROFIT/(LOSS) 2,244 (831 )


Interest payable and similar expenses - (125 )
PROFIT/(LOSS) BEFORE TAXATION 2,244 (956 )

Tax on profit/(loss) (426 ) -
PROFIT/(LOSS) FOR THE FINANCIAL
YEAR

1,818

(956

)

INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

ABRIDGED BALANCE SHEET
31 JULY 2023

2023 2022
£    £   
CURRENT ASSETS
Debtors 1,746 -
Cash in hand - 100
1,746 100
CREDITORS
Amounts falling due within one year (1,134 ) (956 )
NET CURRENT ASSETS/(LIABILITIES) 612 (856 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

612

(856

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 512 (956 )
612 (856 )

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 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:




N R Cooper - Director


INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 August 2021 100 - 100

Changes in equity
Total comprehensive income - (956 ) (956 )
Balance at 31 July 2022 100 (956 ) (856 )

Changes in equity
Dividends - (350 ) (350 )
Total comprehensive income - 1,818 1,818
Balance at 31 July 2023 100 512 612

INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

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

1. STATUTORY INFORMATION

Independent Coffee Box 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2023 and 31 July 2022:

2023 2022
£    £   
N R Cooper
Balance outstanding at start of year - -
Amounts advanced 173 -
Amounts repaid (173 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

INDEPENDENT COFFEE BOX LTD (REGISTERED NUMBER: 12119330)

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

4. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Ms J E Rees
Balance outstanding at start of year - -
Amounts advanced 173 -
Amounts repaid (173 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -