IRIS Accounts Production v24.1.4.33 11696116 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false 4491 21385 2176 24894 34982 8000 37297 4491 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh116961162022-12-31116961162023-12-31116961162023-01-012023-12-31116961162021-12-31116961162022-01-012022-12-31116961162022-12-3111696116ns15:EnglandWales2023-01-012023-12-3111696116ns14:PoundSterling2023-01-012023-12-3111696116ns10:Director12023-01-012023-12-3111696116ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3111696116ns10:SmallEntities2023-01-012023-12-3111696116ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3111696116ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3111696116ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111696116ns10:FullAccounts2023-01-012023-12-311169611641ns10:Director12022-12-311169611641ns10:Director12021-12-311169611641ns10:Director12023-01-012023-12-311169611641ns10:Director12022-01-012022-12-311169611641ns10:Director12023-12-311169611641ns10:Director12022-12-3111696116ns10:Director22023-01-012023-12-3111696116ns10:RegisteredOffice2023-01-012023-12-3111696116ns5:CurrentFinancialInstruments2023-12-3111696116ns5:CurrentFinancialInstruments2022-12-3111696116ns5:Non-currentFinancialInstruments2023-12-3111696116ns5:Non-currentFinancialInstruments2022-12-3111696116ns5:ShareCapital2023-12-3111696116ns5:ShareCapital2022-12-3111696116ns5:RetainedEarningsAccumulatedLosses2023-12-3111696116ns5:RetainedEarningsAccumulatedLosses2022-12-3111696116ns5:PlantMachinery2023-01-012023-12-3111696116ns5:PlantMachinery2022-12-3111696116ns5:PlantMachinery2023-12-3111696116ns5:PlantMachinery2022-12-3111696116ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3111696116ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3111696116ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-12-3111696116ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2022-12-3111696116ns10:Director222022-12-3111696116ns10:Director222021-12-3111696116ns10:Director222023-01-012023-12-3111696116ns10:Director222022-01-012022-12-3111696116ns10:Director222023-12-3111696116ns10:Director222022-12-31
REGISTERED NUMBER: 11696116 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

COFFEE DIEM FARNHAM LTD

COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COFFEE DIEM FARNHAM LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: C G Murray
J A Murray Van Der Tuuk





REGISTERED OFFICE: 33a Shortheath Road
Farnham
Surrey
GU9 8SH





REGISTERED NUMBER: 11696116 (England and Wales)






COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,400 13,974

CURRENT ASSETS
Stocks - 2,827
Debtors 5 26,677 38,996
Cash at bank and in hand 23,996 27,967
50,673 69,790
CREDITORS
Amounts falling due within one year 6 54,687 37,047
NET CURRENT (LIABILITIES)/ASSETS (4,014 ) 32,743
TOTAL ASSETS LESS CURRENT
LIABILITIES

386

46,717

CREDITORS
Amounts falling due after more than one year 7 - (12,473 )

PROVISIONS FOR LIABILITIES - (2,655 )
NET ASSETS 386 31,589

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 366 31,569
386 31,589

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)

BALANCE SHEET - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 9 September 2024 and were signed on its behalf by:





J A Murray Van Der Tuuk - Director


COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Coffee Diem Farnham Ltd 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on 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.

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, will be measured, initially and subsequently, at the undiscounted amount, unless the transaction is beyond the normal business terms or financed at a rate of interest that is not a market rate.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 7 ) .

COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 31,838
Impairments (6,080 )
At 31 December 2023 25,758
DEPRECIATION
At 1 January 2023 17,864
Charge for year 3,494
At 31 December 2023 21,358
NET BOOK VALUE
At 31 December 2023 4,400
At 31 December 2022 13,974

5. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Other debtors 26,677 14,996

Amounts falling due after more than one year:
Other debtors - 24,000

Aggregate amounts 26,677 38,996

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts - 4,945
Trade creditors 69 839
Taxation and social security 11,841 12,961
Other creditors 42,777 18,302
54,687 37,047

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans - 12,473

COFFEE DIEM FARNHAM LTD (REGISTERED NUMBER: 11696116)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

31.12.23 31.12.22
£    £   
C G Murray and J A Murray Van Der Tuuk
Balance outstanding at start of year (4,491 ) (21,385 )
Amounts advanced 2,176 24,894
Amounts repaid (34,982 ) (8,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (37,297 ) (4,491 )

9. ULTIMATE CONTROLLING PARTY

Both of the directors had joint ultimate control over the business.