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Company Registration No. 08312750 (England and Wales)
Cup & Sourcer Limited Unaudited accounts for the year ended 30 November 2023
Cup & Sourcer Limited Unaudited accounts Contents
Page
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Cup & Sourcer Limited Company Information for the year ended 30 November 2023
Director
Katharine Robinson
Company Number
08312750 (England and Wales)
Registered Office
14 West Mills Newbury RG14 5HG England
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Cup & Sourcer Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
347 
287 
Current assets
Debtors
7,604 
4,796 
Cash at bank and in hand
10,896 
17,784 
18,500 
22,580 
Creditors: amounts falling due within one year
(6,754)
(10,699)
Net current assets
11,746 
11,881 
Net assets
12,093 
12,168 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
12,092 
12,167 
Shareholders' funds
12,093 
12,168 
For the year ending 30 November 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 28 August 2024 and were signed on its behalf by
Katharine Robinson Director Company Registration No. 08312750
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Cup & Sourcer Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Cup & Sourcer Limited is a private company, limited by shares, registered in England and Wales, registration number 08312750. The registered office is 14 West Mills, Newbury, RG14 5HG, England.
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 year, 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.
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:
Computer equipment
33.3% Reducing Balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 December 2022
1,331 
Additions
233 
At 30 November 2023
1,564 
Depreciation
At 1 December 2022
1,044 
Charge for the year
173 
At 30 November 2023
1,217 
Net book value
At 30 November 2023
347 
At 30 November 2022
287 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
7,570 
4,796 
Other debtors
34 
- 
7,604 
4,796 
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Cup & Sourcer Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
242 
1,987 
Trade creditors
60 
- 
Taxes and social security
5,049 
4,000 
Other creditors
- 
3,524 
Accruals
1,403 
1,188 
6,754 
10,699 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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