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REGISTERED NUMBER: 09314579 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 NOVEMBER 2023

FOR

EDWARD DAWN COFFEE LIMITED

EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EDWARD DAWN COFFEE LIMITED

COMPANY INFORMATION
for the year ended 30 November 2023







DIRECTOR: D Widge





REGISTERED OFFICE: 56 Juniper Way
Bradley Stoke
Bristol
BS32 0BR





REGISTERED NUMBER: 09314579 (England and Wales)





ACCOUNTANTS: d&t
Chartered Accountants
Swatton Barn
Badbury
Swindon
Wiltshire
SN4 0EU

EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

BALANCE SHEET
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 41,981 53,902
41,981 53,902

CURRENT ASSETS
Stocks 3,449 3,758
Debtors 6 21,104 19,397
Cash at bank and in hand 17,367 25,662
41,920 48,817
CREDITORS
Amounts falling due within one year 7 30,167 25,547
NET CURRENT ASSETS 11,753 23,270
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,734

77,172

CREDITORS
Amounts falling due after more than one
year

8

124,123

134,992
NET LIABILITIES (70,389 ) (57,820 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (70,390 ) (57,821 )
(70,389 ) (57,820 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

BALANCE SHEET - continued
30 November 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 director and authorised for issue on 5 August 2024 and were signed by:





D Widge - Director


EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 November 2023

1. STATUTORY INFORMATION

Edward Dawn Coffee Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 director has assessed the company's future projections and cash flow forecasts and believe that
the going concern basis of preparation remains appropriate.

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

INTANGIBLE ASSET
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.

Franchise fees have now been fully amortised over its useful life of 5 years.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% straight line basis
Plant and machinery etc - 20% straight line basis, 20% on reducing balance and 10% straight line basis

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.


EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 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 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 10 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 22,250
AMORTISATION
At 1 December 2022
and 30 November 2023 22,250
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 7,976 225,594 233,570
Additions - 141 141
At 30 November 2023 7,976 225,735 233,711
DEPRECIATION
At 1 December 2022 4,255 175,413 179,668
Charge for year 797 11,265 12,062
At 30 November 2023 5,052 186,678 191,730
NET BOOK VALUE
At 30 November 2023 2,924 39,057 41,981
At 30 November 2022 3,721 50,181 53,902

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 392 409
Other debtors 20,712 18,988
21,104 19,397

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 15,387 11,726
Taxation and social security 8,311 8,399
Other creditors 6,469 5,422
30,167 25,547

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 124,123 134,992

9. LEASING AGREEMENTS

At 30th November 2023, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £195,074 (2022: £245,824).

EDWARD DAWN COFFEE LIMITED (REGISTERED NUMBER: 09314579)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 November 2023

10. RELATED PARTY DISCLOSURES

Unless otherwise disclosed, all related party transactions have been conducted under normal market conditions, including dividend payments to it's shareholders.

Within other creditors there is an amount owed to the director of £124,123. No interest has been charged on this loan.

11. GOING CONCERN NOTE

The company and the director is committed to finding a viable solution to support the company's trading in the future, and on that basis the company is considered a going concern.