2022-11-012023-10-312023-10-31false09826484COFFEE & PLANS (UK) 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COFFEE & PLANS (UK) LIMITED

Registered Number
09826484
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

COFFEE & PLANS (UK) LIMITED
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

JAGGARD, Daniel Andrew William

Registered Address

37-39 Westgate
Thirsk
YO7 1QR

Registered Number

09826484 (England and Wales)
COFFEE & PLANS (UK) LIMITED
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,3482,214
1,3482,214
Current assets
Debtors452,59742,272
Cash at bank and on hand123,101135,220
175,698177,492
Creditors amounts falling due within one year5(1,001)(360)
Net current assets (liabilities)174,697177,132
Total assets less current liabilities176,045179,346
Provisions for liabilities6(256)(421)
Net assets175,789178,925
Capital and reserves
Called up share capital100100
Profit and loss account175,689178,825
Shareholders' funds175,789178,925
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
JAGGARD, Daniel Andrew William
Director
Registered Company No. 09826484
COFFEE & PLANS (UK) LIMITED
Notes to the Financial Statements
for the year ended 31 October 2023

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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery33
Office Equipment20
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 November 224,8552,5007,355
At 31 October 234,8552,5007,355
Depreciation and impairment
At 01 November 223,6011,5405,141
Charge for year520346866
At 31 October 234,1211,8866,007
Net book value
At 31 October 237346141,348
At 31 October 221,2549602,214
4.Debtors: amounts due within one year

2023

2022

££
Other debtors52,59742,272
Total52,59742,272
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Accrued liabilities and deferred income1,001360
Total1,001360
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.
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)256421
Total256421