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Company Registration No. 11410202 (England and Wales)
51 Coffee Ltd Unaudited accounts for the period from 1 November 2022 to 31 December 2023
51 Coffee Ltd Unaudited accounts Contents
Page
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51 Coffee Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
80,000 
96,000 
Tangible assets
32,508 
39,214 
112,508 
135,214 
Current assets
Inventories
5,000 
1,750 
Debtors
11,073 
12,230 
Cash at bank and in hand
110,849 
42,109 
126,922 
56,089 
Creditors: amounts falling due within one year
(145,434)
(145,653)
Net current liabilities
(18,512)
(89,564)
Net assets
93,996 
45,650 
Capital and reserves
Called up share capital
10,000 
10,000 
Capital redemption reserve
10,000 
10,000 
Profit and loss account
73,996 
25,650 
Shareholders' funds
93,996 
45,650 
For the period ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 April 2024 and were signed on its behalf by
Frances Parratt Director Company Registration No. 11410202
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51 Coffee Ltd Notes to the Accounts for the period from 1 November 2022 to 31 December 2023
1
Statutory information
51 Coffee Ltd is a private company, limited by shares, registered in England and Wales, registration number 11410202. The registered office is 23 Trafalgar Road, Sheffield, South Yorkshire, S6 1JY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - 10 Years Straight Line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 Years Straight Line
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Intangible fixed assets
Other 
£ 
Cost
At 1 November 2022
160,000 
At 31 December 2023
160,000 
Amortisation
At 1 November 2022
64,000 
Charge for the period
16,000 
At 31 December 2023
80,000 
Net book value
At 31 December 2023
80,000 
At 31 October 2022
96,000 
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51 Coffee Ltd Notes to the Accounts for the period from 1 November 2022 to 31 December 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2022
15,000 
21,158 
50,000 
86,158 
Additions
- 
1,796 
- 
1,796 
At 31 December 2023
15,000 
22,954 
50,000 
87,954 
Depreciation
At 1 November 2022
4,000 
8,764 
34,180 
46,944 
Charge for the period
1,000 
3,547 
3,955 
8,502 
At 31 December 2023
5,000 
12,311 
38,135 
55,446 
Net book value
At 31 December 2023
10,000 
10,643 
11,865 
32,508 
At 31 October 2022
11,000 
12,394 
15,820 
39,214 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,807 
6,389 
Accrued income and prepayments
3,266 
5,841 
11,073 
12,230 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
10,990 
15,127 
Taxes and social security
26,015 
13,372 
Other creditors
108,429 
117,154 
145,434 
145,653 
8
Operating lease commitments
2023 
2022 
£ 
£ 
At 31 December 2023 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
39,196 
39,196 
Later than one year and not later than five years
156,784 
156,784 
Later than five years
38,959 
78,155 
234,939 
274,135 
9
Average number of employees
During the period the average number of employees was 9 (2022: 9).
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