Company Registration No. 09575824 (England and Wales)
THE COURTYARD COFFEE HOUSE LTD
Unaudited accounts
for the period from 1 June 2022 to 30 November 2023
THE COURTYARD COFFEE HOUSE LTD
Unaudited accounts
Contents
THE COURTYARD COFFEE HOUSE LTD
Company Information
for the period from 1 June 2022 to 30 November 2023
Director
Althea Carrington
Company Number
09575824 (England and Wales)
Registered Office
The Courtyard
Rear 92 King Street
Knutsford
Cheshire
WA16 6ED
England
Accountants
TaxSense Accountants Ltd
203 West Street
Fareham
Hants
PO16 0EN
THE COURTYARD COFFEE HOUSE LTD
Accountants' report
Accountants' report to the director of THE COURTYARD COFFEE HOUSE LTD on the preparation of the unaudited statutory accounts for the period from 1 June 2022 to 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
THE COURTYARD COFFEE HOUSE LTD for the period from
1 June 2022 to
30 November 2023 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of THE COURTYARD COFFEE HOUSE LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of THE COURTYARD COFFEE HOUSE LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THE COURTYARD COFFEE HOUSE LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that THE COURTYARD COFFEE HOUSE LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of THE COURTYARD COFFEE HOUSE LTD. You consider that THE COURTYARD COFFEE HOUSE LTD is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of THE COURTYARD COFFEE HOUSE LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
TaxSense Accountants Ltd
203 West Street
Fareham
Hants
PO16 0EN
19 September 2024
THE COURTYARD COFFEE HOUSE LTD
Statement of financial position
as at 30 November 2023
Intangible assets
12,750
25,500
Tangible assets
7,220
9,747
Cash at bank and in hand
9,489
4,862
Creditors: amounts falling due within one year
(183,624)
(195,859)
Net current assets/(liabilities)
29,573
(12,580)
Called up share capital
2
2
Profit and loss account
49,541
22,665
Shareholders' funds
49,543
22,667
For the period 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 19 September 2024 and were signed on its behalf by
Althea Carrington
Director
Company Registration No. 09575824
THE COURTYARD COFFEE HOUSE LTD
Notes to the Accounts
for the period from 1 June 2022 to 30 November 2023
THE COURTYARD COFFEE HOUSE LTD is a private company, limited by shares, registered in England and Wales, registration number 09575824. The registered office is The Courtyard, Rear 92 King Street, Knutsford, Cheshire, WA16 6ED, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Plant & machinery
20% Reducing balance method
Fixtures & fittings
20% Reducing balance method
Computer equipment
20% Reducing balance method
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
THE COURTYARD COFFEE HOUSE LTD
Notes to the Accounts
for the period from 1 June 2022 to 30 November 2023
4
Intangible fixed assets
Goodwill
At 30 November 2023
85,000
Charge for the period
12,750
At 30 November 2023
72,250
At 30 November 2023
12,750
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 June 2022
24,511
23,883
9,172
57,566
At 30 November 2023
24,511
23,883
9,672
58,066
At 1 June 2022
20,319
19,810
7,690
47,819
Charge for the period
1,257
1,221
549
3,027
At 30 November 2023
21,576
21,031
8,239
50,846
At 30 November 2023
2,935
2,852
1,433
7,220
At 31 May 2022
4,192
4,073
1,482
9,747
Amounts falling due within one year
Accrued income and prepayments
22,095
21,000
Other debtors
179,373
155,177
THE COURTYARD COFFEE HOUSE LTD
Notes to the Accounts
for the period from 1 June 2022 to 30 November 2023
7
Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
22,773
40,494
Trade creditors
9,928
13,494
Taxes and social security
22,921
7,506
Loans from directors
1,369
-
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Direcctor Loan Account
230
(56,826)
(55,229)
(1,367)
230
(56,826)
(55,229)
(1,367)
10
Average number of employees
During the period the average number of employees was 11 (2022: 11).