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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
Page
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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
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Winchester Coffee Roasters Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
80,225 
106,452 
Current assets
Inventories
10,000 
10,795 
Debtors
35,008 
47,333 
Cash at bank and in hand
125,167 
110,710 
170,175 
168,838 
Creditors: amounts falling due within one year
(55,676)
(60,325)
Net current assets
114,499 
108,513 
Net assets
194,724 
214,965 
Capital and reserves
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
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Winchester Coffee Roasters Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
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.
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 year, 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.
Intangible 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
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 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Net book value
At 31 March 2024
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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 
Depreciation
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 
Net book value
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 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
601 
2,067 
Trade debtors
26,589 
37,365 
Other debtors
7,818 
7,901 
35,008 
47,333 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
11,067 
49,928 
Taxes and social security
44,482 
9,926 
Other creditors
127 
471 
55,676 
60,325 
8
Loans to directors
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.
9
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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