IRIS Accounts Production v24.3.0.553 12254838 Board of Directors 1.4.23 31.3.24 31.3.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh122548382023-03-31122548382024-03-31122548382023-04-012024-03-31122548382022-03-31122548382022-04-012023-03-31122548382023-03-3112254838ns15:EnglandWales2023-04-012024-03-3112254838ns14:PoundSterling2023-04-012024-03-3112254838ns10:Director12023-04-012024-03-3112254838ns10:PrivateLimitedCompanyLtd2023-04-012024-03-3112254838ns10:SmallEntities2023-04-012024-03-3112254838ns10:AuditExempt-NoAccountantsReport2023-04-012024-03-3112254838ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-03-3112254838ns10:SmallCompaniesRegimeForAccounts2023-04-012024-03-3112254838ns10:FullAccounts2023-04-012024-03-311225483812023-04-012024-03-3112254838ns10:Director22023-04-012024-03-3112254838ns10:RegisteredOffice2023-04-012024-03-3112254838ns5:CurrentFinancialInstruments2024-03-3112254838ns5:CurrentFinancialInstruments2023-03-3112254838ns5:Non-currentFinancialInstruments2024-03-3112254838ns5:Non-currentFinancialInstruments2023-03-3112254838ns5:ShareCapital2024-03-3112254838ns5:ShareCapital2023-03-3112254838ns5:RetainedEarningsAccumulatedLosses2024-03-3112254838ns5:RetainedEarningsAccumulatedLosses2023-03-3112254838ns5:NetGoodwill2023-04-012024-03-3112254838ns5:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3112254838ns5:PlantMachinery2023-04-012024-03-3112254838ns5:NetGoodwill2023-03-3112254838ns5:NetGoodwill2024-03-3112254838ns5:NetGoodwill2023-03-3112254838ns5:PlantMachinery2023-03-3112254838ns5:PlantMachinery2024-03-3112254838ns5:PlantMachinery2023-03-3112254838ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3112254838ns5:WithinOneYearns5:CurrentFinancialInstruments2023-03-31
REGISTERED NUMBER: 12254838 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

The Coffee House & Kitchen Ltd

The Coffee House & Kitchen Ltd (Registered number: 12254838)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Coffee House & Kitchen Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: A C K Tse
L P Y Tse





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA160SR





REGISTERED NUMBER: 12254838 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 14,398 15,694
Tangible assets 5 42,274 38,058
56,672 53,752

CURRENT ASSETS
Stocks 2,500 1,500
Debtors 6 75,261 70,236
Cash at bank 61,043 41,616
138,804 113,352
CREDITORS
Amounts falling due within one year 7 154,917 109,574
NET CURRENT (LIABILITIES)/ASSETS (16,113 ) 3,778
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,559

57,530

CREDITORS
Amounts falling due after more than one
year

8

(23,393

)

(45,488

)

PROVISIONS FOR LIABILITIES (10,569 ) (10,374 )
NET ASSETS 6,597 1,668

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6,595 1,666
6,597 1,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Balance Sheet - continued
31 March 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 25 November 2024 and were signed on its behalf by:





A C K Tse - Director


The Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

The Coffee House & Kitchen 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, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of fifteen 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.
Plant and machinery etc - 20% 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 year 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 year 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 20,000
AMORTISATION
At 1 April 2023 4,306
Charge for year 1,296
At 31 March 2024 5,602
NET BOOK VALUE
At 31 March 2024 14,398
At 31 March 2023 15,694

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023 71,028
Additions 10,311
At 31 March 2024 81,339
DEPRECIATION
At 1 April 2023 32,970
Charge for year 6,095
At 31 March 2024 39,065
NET BOOK VALUE
At 31 March 2024 42,274
At 31 March 2023 38,058

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Amounts owed by group undertakings 74,960 44,960
Other debtors 301 25,276
75,261 70,236

The Coffee House & Kitchen Ltd (Registered number: 12254838)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£ £
Bank loans and overdrafts 4,528 2,521
Trade creditors 4,253 4,956
Taxation and social security 23,984 26,134
Other creditors 122,152 75,963
154,917 109,574

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£ £
Bank loans 23,393 28,162
Other creditors - 17,326
23,393 45,488

9. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.