Company registration number 09216215 (England and Wales)
KCA ROAST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
PAGES FOR FILING WITH REGISTRAR
KCA ROAST LIMITED
COMPANY INFORMATION
Directors
Mr D Patterson
T Patterson
Mr T Shorey
Mr S Rose
Mrs P Julius
(Appointed 22 April 2024)
Mrs E Adefehinti
(Appointed 22 April 2024)
Company number
09216215
Registered office
The Kings Church
Raans Road
Amersham
Bucks
HP6 6LX
KCA ROAST LIMITED
CONTENTS
Page
Directors' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
KCA ROAST LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 March 2024.

Principal activities

The principal activity of the company continued to be that of a coffee shop.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr D Patterson
T Patterson
Mr T Shorey
Mr S Rose
Mrs S Human
(Retired 22 April 2024)
Mrs P Julius
(Appointed 22 April 2024)
Mrs E Adefehinti
(Appointed 22 April 2024)
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr S Rose
Director
15 July 2024
KCA ROAST LIMITED
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 2 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,326
2,781
Current assets
Stocks
1,210
865
Debtors
5
2,532
584
Cash at bank and in hand
2,534
3,390
6,276
4,839
Creditors: amounts falling due within one year
6
(5,166)
(3,729)
Net current assets
1,110
1,110
Net assets
2,436
3,891
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
2,435
3,890
Total equity
2,436
3,891

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 15 July 2024 and are signed on its behalf by:
Mr S Rose
Director
Company registration number 09216215 (England and Wales)
KCA ROAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
1
Accounting policies
Company information

KCA Roast Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Kings Church, Raans Road, Amersham, Bucks, HP6 6LX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The financial statements of the company are consolidated in the financial statements of Kings Church Amersham (Company registration number 07161926). These consolidated financial statements are available from its registered office, Kings Church Amersham, Raans Road, Anersham, Bucks, HP6 6LX.

1.2
Turnover

Turnover represents amounts receivable for goods and services net of value added tax and discounts. Turnover is recognised at point of sale.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

KCA ROAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 4 -
1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments
Basic financial assets

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
14
15
KCA ROAST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 and 31 March 2024
11,035
Depreciation and impairment
At 1 April 2023
8,254
Depreciation charged in the year
1,455
At 31 March 2024
9,709
Carrying amount
At 31 March 2024
1,326
At 31 March 2023
2,781
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
2,529
363
Other debtors
3
221
2,532
584
6
Creditors: amounts falling due within one year
2024
2023
£
£
Amounts owed to group undertakings
4,398
3,306
Other creditors
768
423
5,166
3,729
7
Related party transactions

During the year the following transaction took place between the company and its parent Kings Church Amersham: Loan draw down of £nil (2023 - £1,000); loan repayment of £1,534 (2023 - £3,569); interest payment on loan of £67 (2023 - £155); sale of goods and services of £5,040 (2023 - £7,412); and distribution of profits of under gift aid of £3,930 . As at 31st March 2024 the company owed Kings Church Amersham £4,397 (2023 - £3,306).

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