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Registered Number: 10326774
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 August 2023

for

BEAN THERE COFFEE SHOP LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 46,669    54,760 
46,669    54,760 
Current assets      
Stocks 4 12,300    12,300 
Debtors 5 31,250    32,500 
Cash at bank and in hand 85,868    60,023 
129,418    104,823 
Creditors: amount falling due within one year 6 (108,620)   (51,853)
Net current assets 20,798    52,970 
 
Total assets less current liabilities 67,467    107,730 
Creditors: amount falling due after more than one year 7 (40,756)   (47,282)
Provisions for liabilities 8 (8,985)   (10,404)
Net assets 17,726    50,044 
 

Capital and reserves
     
Called up share capital 9 2    2 
Profit and loss account 17,724    50,042 
Shareholders' funds 17,726    50,044 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 August 2024 and were signed on its behalf by:


-------------------------------
Andrew Mulligan
Director
1
General Information
Bean There Coffee Shop Ltd is a private company, limited by shares, registered in England and Wales, registration number 10326774, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees




Average number of employees during the year was 22 (2022 : 34).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 September 2022 24,583    102,083    126,666 
Additions   7,466    7,466 
Disposals    
At 31 August 2023 24,583    109,549    134,132 
Depreciation
At 01 September 2022 14,212    57,694    71,906 
Charge for year 2,593    12,964    15,557 
On disposals    
At 31 August 2023 16,805    70,658    87,463 
Net book values
Closing balance as at 31 August 2023 7,778    38,891    46,669 
Opening balance as at 01 September 2022 10,371    44,389    54,760 


4.

Stocks

2023
£
  2022
£
Stocks 12,300    12,300 
12,300    12,300 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 31,250    32,500 
31,250    32,500 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 28,574    18,082 
Corporation Tax   12,937 
PAYE & Social Security 762    436 
Accrued Expenses 600    600 
Directors' Current Accounts 66,060    4,060 
VAT 12,624    15,738 
108,620    51,853 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 40,756    47,282 
40,756    47,282 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 8,985    10,404 
8,985    10,404 

9.

Share Capital

Authorised
2 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
2 Ordinary shares of £1.00 each  
 

2