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REGISTERED NUMBER: 09635412 (England and Wales)















Unaudited Financial Statements

For The Year Ended 30 November 2023

for

Hopper Coffee Limited

Hopper Coffee Limited (Registered number: 09635412)






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


Hopper Coffee Limited

Company Information
For The Year Ended 30 November 2023







DIRECTOR: Mr S Yorulmaz





REGISTERED OFFICE: Flat 7 Woburn Court
Elm Road
Wembley
Middlesex
HA9 7BU





REGISTERED NUMBER: 09635412 (England and Wales)





ACCOUNTANTS: RNS Business Solutions Limited
Chartered Accountants
276 Preston Road
Harrow
Middlesex
HA3 0QA

Hopper Coffee Limited (Registered number: 09635412)

Balance Sheet
30 November 2023

30/11/23 30/11/22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 77,237 33,731
77,237 33,731

CURRENT ASSETS
Debtors 6 34,905 21,865
Cash at bank 7,695 24,871
42,600 46,736
CREDITORS
Amounts falling due within one year 7 58,054 25,018
NET CURRENT (LIABILITIES)/ASSETS (15,454 ) 21,718
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,783

55,449

CREDITORS
Amounts falling due after more than one
year

8

(34,217

)

(39,856

)

PROVISIONS FOR LIABILITIES (14,675 ) (6,409 )
NET ASSETS 12,891 9,184

CAPITAL AND RESERVES
Called up share capital 100 100
Profit and loss account 12,791 9,084
SHAREHOLDERS' FUNDS 12,891 9,184

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.

Hopper Coffee Limited (Registered number: 09635412)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 August 2024 and were signed by:





Mr S Yorulmaz - Director


Hopper Coffee Limited (Registered number: 09635412)

Notes to the Financial Statements
For The Year Ended 30 November 2023

1. STATUTORY INFORMATION

Hopper 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 (£).


The principal place of business is 81B Gray's Inn Road, London, WXC1X 8TP.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets
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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - Over the period of the lease
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hopper Coffee Limited (Registered number: 09635412)

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.

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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 20,040
AMORTISATION
At 1 December 2022
and 30 November 2023 20,040
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

Hopper Coffee Limited (Registered number: 09635412)

Notes to the Financial Statements - continued
For The Year Ended 30 November 2023

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 750 71,012 4,844 914 77,520
Additions - - 62,966 - 62,966
At 30 November 2023 750 71,012 67,810 914 140,486
DEPRECIATION
At 1 December 2022 750 37,681 4,444 914 43,789
Charge for year - 6,667 12,793 - 19,460
At 30 November 2023 750 44,348 17,237 914 63,249
NET BOOK VALUE
At 30 November 2023 - 26,664 50,573 - 77,237
At 30 November 2022 - 33,331 400 - 33,731

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Trade debtors 12,223 -
Other debtors 22,682 21,865
34,905 21,865

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/23 30/11/22
£    £   
Bank loans and overdrafts 5,639 5,500
Trade creditors 8,806 5,136
Taxation and social security 156 2,342
Other creditors 43,453 12,040
58,054 25,018

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/11/23 30/11/22
£    £   
Bank loans 34,217 39,856

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 16,427

Hopper Coffee Limited (Registered number: 09635412)

Notes to the Financial Statements - continued
For The Year Ended 30 November 2023

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30/11/23 30/11/22
£    £   
Within one year 16,875 16,375
Between one and five years 4,250 21,125
21,125 37,500

10. RELATED PARTY DISCLOSURES

Included in creditors is an amount due to the director and shareholder of £34,730 (2022: £ 8,021) The outstanding loan due is interest fee and payable on demand.