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REGISTERED NUMBER: 11257467 (England and Wales)












FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024

FOR

DALEY'S COFFEE HOUSE LTD

DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DALEY'S COFFEE HOUSE LTD

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024







DIRECTORS: Mrs K M Daley
M Daley





REGISTERED OFFICE: 775 London Road
Westcliff on Sea
Essex
SS0 9SU





REGISTERED NUMBER: 11257467 (England and Wales)





ACCOUNTANTS: Segrave & Partners LLP
Chartered Accountants
Turnpike House
1208/1210 London Road
Leigh on Sea
Essex
SS9 2UA

DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)

BALANCE SHEET
18 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 9,000
Tangible assets 5 - 3,873
- 12,873

CURRENT ASSETS
Stocks - 555
Debtors 6 625 625
625 1,180
CREDITORS
Amounts falling due within one year 7 48,019 40,627
NET CURRENT LIABILITIES (47,394 ) (39,447 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(47,394

)

(26,574

)

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (47,494 ) (26,674 )
SHAREHOLDERS' FUNDS (47,394 ) (26,574 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 18 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 18 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)

BALANCE SHEET - continued
18 APRIL 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:




Mrs K M Daley - Director



M Daley - Director


DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024

1. STATUTORY INFORMATION

Daley's Coffee House LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and rebates.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023 18,000
Disposals (18,000 )
At 18 April 2024 -
AMORTISATION
At 1 April 2023 9,000
Eliminated on disposal (9,000 )
At 18 April 2024 -
NET BOOK VALUE
At 18 April 2024 -
At 31 March 2023 9,000

5. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2023 8,366
Disposals (8,366 )
At 18 April 2024 -
DEPRECIATION
At 1 April 2023 4,493
Eliminated on disposal (4,493 )
At 18 April 2024 -
NET BOOK VALUE
At 18 April 2024 -
At 31 March 2023 3,873

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 625 625

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 899 568
Social security and other taxes (336 ) (336 )
Directors' current accounts 45,866 38,835
Accrued expenses 1,590 1,560
48,019 40,627

DALEY'S COFFEE HOUSE LTD (REGISTERED NUMBER: 11257467)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2023 TO 18 APRIL 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 April 2023 (26,674 )
Deficit for the period (20,820 )
At 18 April 2024 (47,494 )

10. GOING CONCERN

At the balance sheet date the company had net deficiency of assets of £47,394 and was therefore dependant upon the continued support from its principle creditors, including the directors.

The directors have confirmed that they will continue to support the company for the foreseeable future.

The financial statements have therefore been prepared on the going concern basis.