Company Registration No. 09030582 (England and Wales)
Winchester Coffee Roasters Ltd
Unaudited accounts
for the year ended 31 March 2024
Winchester Coffee Roasters Ltd
Unaudited accounts
Contents
Winchester Coffee Roasters Ltd
Company Information
for the year ended 31 March 2024
Directors
Mark Goulding
Teresa Goulding
Company Number
09030582 (England and Wales)
Registered Office
17 CHURCH GREEN CLOSE
KINGS WORTHY
WINCHESTER
HAMPSHIRE
SO23 7TT
Accountants
For and on Behalf of Tee Accounts Limited
Rosehill House
Polgooth
Polgooth
PL26 7BA
Winchester Coffee Roasters Ltd
Statement of financial position
as at 31 March 2024
Tangible assets
80,225
106,452
Cash at bank and in hand
125,167
110,710
Creditors: amounts falling due within one year
(55,676)
(60,325)
Net current assets
114,499
108,513
Net assets
194,724
214,965
Called up share capital
100
100
Profit and loss account
194,624
214,865
Shareholders' funds
194,724
214,965
For the year ending 31 March 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 8 October 2024 and were signed on its behalf by
Mark Goulding
Director
Company Registration No. 09030582
Winchester Coffee Roasters Ltd
Notes to the Accounts
for the year ended 31 March 2024
Winchester Coffee Roasters Ltd is a private company, limited by shares, registered in England and Wales, registration number 09030582. The registered office is 17 CHURCH GREEN CLOSE, KINGS WORTHY, WINCHESTER, HAMPSHIRE, SO23 7TT.
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 year, 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
25% reducing balance, per annum
Motor vehicles
25% reducing balance, per annum
Fixtures & fittings
25% reducing balance, per annum
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill
Winchester Coffee Roasters Ltd
Notes to the Accounts
for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2023
152,552
24,931
20,067
4,058
201,608
Additions
1,018
-
1,153
-
2,171
Disposals
(1,563)
-
-
-
(1,563)
At 31 March 2024
152,007
24,931
21,220
4,058
202,216
At 1 April 2023
85,030
-
7,959
2,167
95,156
Charge for the year
16,880
6,233
3,249
473
26,835
At 31 March 2024
101,910
6,233
11,208
2,640
121,991
At 31 March 2024
50,097
18,698
10,012
1,418
80,225
At 31 March 2023
67,522
24,931
12,108
1,891
106,452
Amounts falling due within one year
Trade debtors
26,589
37,365
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Creditors: amounts falling due within one year
2024
2023
Trade creditors
11,067
49,928
Taxes and social security
44,482
9,926
During the year, a director of the company borrowed £nil (2023: £64,000) from the company. The prior year balance remained outstanding at the, then, year end. The transactions were conducted under normal market conditions.
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Average number of employees
During the year the average number of employees was 7 (2023: 7).