BATCH + BREW COFFEE LTD

Company Registration Number:
09876479 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2023

Period of accounts

Start date: 01 December 2022

End date: 30 November 2023

BATCH + BREW COFFEE LTD

Contents of the Financial Statements

for the Period Ended 30 November 2023

Balance sheet
Notes

BATCH + BREW COFFEE LTD

Balance sheet

As at 30 November 2023


Notes

2023

2022


£

£
Fixed assets
Intangible assets: 3 10,219 11,070
Tangible assets: 4 115,094 137,143
Total fixed assets: 125,313 148,213
Current assets
Stocks: 14,360 11,000
Debtors:   135,850 13,773
Cash at bank and in hand: 23,116 136,635
Total current assets: 173,326 161,408
Creditors: amounts falling due within one year: 5 (100,564) (96,162)
Net current assets (liabilities): 72,762 65,246
Total assets less current liabilities: 198,075 213,459
Creditors: amounts falling due after more than one year: 6 (32,006) (31,888)
Provision for liabilities: (28,535) (34,032)
Total net assets (liabilities): 137,534 147,539
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 137,434 147,439
Shareholders funds: 137,534 147,539

The notes form part of these financial statements

BATCH + BREW COFFEE LTD

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 12 February 2024
and signed on behalf of the board by:

Name: K Whelan
Status: Director

The notes form part of these financial statements

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

2. Employees

2023 2022
Average number of employees during the period 21 18

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Intangible Assets

Total
Cost £
At 01 December 2022 17,027
At 30 November 2023 17,027
Amortisation
At 01 December 2022 5,957
Charge for year 851
At 30 November 2023 6,808
Net book value
At 30 November 2023 10,219
At 30 November 2022 11,070

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

4. Tangible Assets

Total
Cost £
At 01 December 2022 329,556
Additions 8,246
At 30 November 2023 337,802
Depreciation
At 01 December 2022 192,413
Charge for year 30,295
At 30 November 2023 222,708
Net book value
At 30 November 2023 115,094
At 30 November 2022 137,143

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

5. Creditors: amounts falling due within one year note

Bank loans £6210 £11300Trade creditors £4484 £1959Taxation £25615 £24769Other creditors £57829 £55806Accruals £6426 £2328TOTAL £100564 £96162

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

6. Creditors: amounts falling due after more than one year note

Bank loans £32006 £31888

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

7. Loans to directors

The director loan account was in credit by 357829 (2022 £55806). the loan is repayable on demand and interest charged at a rate of 10%.

BATCH + BREW COFFEE LTD

Notes to the Financial Statements

for the Period Ended 30 November 2023

8. Related party transactions

Name of the related party: Kris Whelan
Relationship:
Director
Description of the Transaction: The Director loan account was in credit by £57,829 2022 £55,806. The loan is repayable on demand and interest is charged at a rate of 10%
£
Balance at 01 December 2022 55,806
Balance at 30 November 2023 57,829
Name of the related party: Black Duck Coffee Ltd
Relationship:
Associated company
Description of the Transaction: During the year, the company loaned £115,000 as a funding loan, to an associated company. The terms of the loan are interest free and repayable on demand
£
Balance at 01 December 2022 0
Balance at 30 November 2023 115,000
Name of the related party: Black Duck Coffee Ltd
Relationship:
Associated Company
Description of the Transaction: The company also invoiced £29,922 from (for wages and salaries recharged) and was charged £2,556 for (services received) from the associated company. Both companies are under the control of Mr K Whelan, and were throughout the accounting period.
£
Balance at 01 December 2022 0
Balance at 30 November 2023 0