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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
Page
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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
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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
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THE COURTYARD COFFEE HOUSE LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
12,750 
25,500 
Tangible assets
7,220 
9,747 
19,970 
35,247 
Current assets
Inventories
2,240 
2,240 
Debtors
201,468 
176,177 
Cash at bank and in hand
9,489 
4,862 
213,197 
183,279 
Creditors: amounts falling due within one year
(183,624)
(195,859)
Net current assets/(liabilities)
29,573 
(12,580)
Net assets
49,543 
22,667 
Capital and reserves
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
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THE COURTYARD COFFEE HOUSE LTD Notes to the Accounts for the period from 1 June 2022 to 30 November 2023
1
Statutory information
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.
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 period, 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:
Plant & machinery
20% Reducing balance method
Fixtures & fittings
20% Reducing balance method
Computer equipment
20% Reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
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.
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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 
£ 
Cost
At 1 June 2022
85,000 
At 30 November 2023
85,000 
Amortisation
At 1 June 2022
59,500 
Charge for the period
12,750 
At 30 November 2023
72,250 
Net book value
At 30 November 2023
12,750 
At 31 May 2022
25,500 
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 
Additions
- 
- 
500 
500 
At 30 November 2023
24,511 
23,883 
9,672 
58,066 
Depreciation
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 
Net book value
At 30 November 2023
2,935 
2,852 
1,433 
7,220 
At 31 May 2022
4,192 
4,073 
1,482 
9,747 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
22,095 
21,000 
Other debtors
179,373 
155,177 
201,468 
176,177 
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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 
VAT
32,048 
31,420 
Trade creditors
9,928 
13,494 
Taxes and social security
22,921 
7,506 
Other creditors
269 
2,596 
Loans from directors
1,369 
- 
Accruals
94,316 
100,349 
183,624 
195,859 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Althea Carrington
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).
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