2023-05-012024-04-302024-04-30false14025800M'S COFFEE SHOP 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M'S COFFEE SHOP LIMITED

Registered Number
14025800
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

M'S COFFEE SHOP LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Sarah Louise Mutch

Registered Address

5 Harwood Close
Ratby
Leicester
LE6 0PT

Registered Number

14025800 (England and Wales)
M'S COFFEE SHOP LIMITED
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets37,3509,800
7,3509,800
Current assets
Stocks4842-
Debtors52,460-
Cash at bank and on hand4,0852,361
7,3872,361
Creditors amounts falling due within one year6(33,998)(32,793)
Net current assets (liabilities)(26,611)(30,432)
Total assets less current liabilities(19,261)(20,632)
Net assets(19,261)(20,632)
Capital and reserves
Called up share capital100100
Profit and loss account(19,361)(20,732)
Shareholders' funds(19,261)(20,632)
The financial statements were approved and authorised for issue by the Director on 8 October 2024, and are signed on its behalf by:
Sarah Louise Mutch
Director
Registered Company No. 14025800
M'S COFFEE SHOP LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year54
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 2312,25012,250
At 30 April 2412,25012,250
Amortisation and impairment
At 01 May 232,4502,450
Charge for year2,4502,450
At 30 April 244,9004,900
Net book value
At 30 April 247,3507,350
At 30 April 239,8009,800
4.Stocks

2024

2023

££
Other stocks842-
Total842-
5.Debtors: amounts due within one year

2024

2023

££
Other debtors2,000-
Prepayments and accrued income460-
Total2,460-
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-1,210
Other creditors31,58730,526
Accrued liabilities and deferred income2,4111,057
Total33,99832,793
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.