2023-02-012024-01-312024-01-31false01690160COFFEE CARE (NORTHERN COUNTIES) 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COFFEE CARE (NORTHERN COUNTIES) LIMITED

Registered Number
01690160
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

COFFEE CARE (NORTHERN COUNTIES) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

HODGSON, Mary Christine
HODGSON, Rennick Lewis
MCCAUGHAN, Sarah Kathleen
WOOD, Philippa Louise
WOOD, Richard Ian

Company Secretary

MCCAUGHAN, Sarah Kathleen

Registered Address

Millfields Hall
Coach Street
Skipton
BD23 1LQ

Registered Number

01690160 (England and Wales)
COFFEE CARE (NORTHERN COUNTIES) LIMITED
Statement of Financial Position
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3411,887400,650
411,887400,650
Current assets
Stocks88,86484,738
Debtors478,20773,421
Cash at bank and on hand32,38049,487
199,451207,646
Creditors amounts falling due within one year5(211,592)(194,149)
Net current assets (liabilities)(12,141)13,497
Total assets less current liabilities399,746414,147
Creditors amounts falling due after one year6(11,331)(33,831)
Provisions for liabilities7(44,870)(42,342)
Net assets343,545337,974
Capital and reserves
Called up share capital100100
Revaluation reserve209,063218,947
Profit and loss account134,382118,927
Shareholders' funds343,545337,974
The financial statements were approved and authorised for issue by the Board of Directors on 18 September 2024, and are signed on its behalf by:
MCCAUGHAN, Sarah Kathleen
Director
Registered Company No. 01690160
COFFEE CARE (NORTHERN COUNTIES) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings - 0% Plant and Machinery - 33% SL Fixtures and Fittings - Computers - 25% SL / F&F - 10% SL Motor Vehicles - 25% SL
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement
Financial instruments
The company enters into basic financial instrument 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 and investments in ordinary shares.
Government grants or assistance
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.
2.Average number of employees

20242023
Average number of employees during the year1111
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 February 23375,00094,26035,24021,646526,146
Additions-11,325-15,26626,591
Disposals-(64,800)-(15,991)(80,791)
At 31 January 24375,00040,78535,24020,921471,946
Depreciation and impairment
At 01 February 23-74,50331,99019,003125,496
Charge for year-11,7523,00060215,354
On disposals-(64,800)-(15,991)(80,791)
At 31 January 24-21,45534,9903,61460,059
Net book value
At 31 January 24375,00019,33025017,307411,887
At 31 January 23375,00019,7573,2502,643400,650
Freehold land and buildings were professionally valued by Hayfield Robinson, Industrial and Commercial Valuers, on 28th August 2009 on an open market basis at £375,000. The directors consider this to be a fair valuation as at 31st January 2024. The historical cost of the revalued property was £130,007 in April 1997. Deferred tax on the revaluation reserve is £35,930 (2023 - £35,930).
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables73,72365,677
Other debtors2,1261,666
Prepayments and accrued income2,3586,078
Total78,20773,421
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables84,25045,884
Bank borrowings and overdrafts19,00019,000
Taxation and social security10,13412,522
Other creditors92,018109,262
Accrued liabilities and deferred income6,1907,481
Total211,592194,149
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Included in bank borrowings and overdrafts, due within one year, is an unsecured bank loan of £19,000 (2023 - £19,000).
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts11,33133,831
Total11,33133,831
Included in bank borrowings and overdrafts, due over one year, is an unsecured bank loan of £11,331 (2023 - £33,831).
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)44,87042,342
Total44,87042,342
8.Operating lease commitments
On 31 January 2024, the company had future minimum lease payments under non-cancellable operating leases of £Nil (2023 - £1,050).
9.Related party transactions
Included in other creditors, falling due within one year, is an amount of £82,542 (2023 - £97,690) due to the directors R L Hodgson and M C Hodgson. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £2,500 (2023 - £3,000) due to the director S K McCaughan. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £1,750 (2023 - £2,250) due to the director P L Wood. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £1,750 (2023 - £2,250) due to the director R I Wood. The balance is interest free and repayable on demand.