Acorah Software Products - Accounts Production 16.1.200 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11036137 Mr M A Adler Mr L R Gilbert The Granary Mill House Ashford Road, Kingsnorth, Ashford, England, TN23 3EW true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11036137 2023-10-31 11036137 2024-10-31 11036137 2023-11-01 2024-10-31 11036137 frs-core:CurrentFinancialInstruments 2024-10-31 11036137 frs-core:Non-currentFinancialInstruments 2024-10-31 11036137 frs-core:LandBuildings 2024-10-31 11036137 frs-core:LandBuildings 2023-11-01 2024-10-31 11036137 frs-core:LandBuildings 2023-10-31 11036137 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 11036137 frs-core:PlantMachinery 2024-10-31 11036137 frs-core:PlantMachinery 2023-11-01 2024-10-31 11036137 frs-core:PlantMachinery 2023-10-31 11036137 frs-core:ShareCapital 2024-10-31 11036137 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11036137 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11036137 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11036137 frs-bus:SmallEntities 2023-11-01 2024-10-31 11036137 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11036137 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11036137 1 2023-11-01 2024-10-31 11036137 frs-bus:Director1 2023-11-01 2024-10-31 11036137 frs-bus:Director2 2023-11-01 2024-10-31 11036137 frs-countries:EnglandWales 2023-11-01 2024-10-31 11036137 2022-10-31 11036137 2023-10-31 11036137 2022-11-01 2023-10-31 11036137 frs-core:CurrentFinancialInstruments 2023-10-31 11036137 frs-core:Non-currentFinancialInstruments 2023-10-31 11036137 frs-core:ShareCapital 2023-10-31 11036137 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 11036137
Bloss Coffee Company Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11036137
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,033 27,823
24,033 27,823
CURRENT ASSETS
Stocks 5 19,524 25,209
Debtors 6 7,261 7,201
Cash at bank and in hand 8,681 10,855
35,466 43,265
Creditors: Amounts Falling Due Within One Year 7 (6,883 ) (7,070 )
NET CURRENT ASSETS (LIABILITIES) 28,583 36,195
TOTAL ASSETS LESS CURRENT LIABILITIES 52,616 64,018
Creditors: Amounts Falling Due After More Than One Year 8 (96,547 ) (114,233 )
NET LIABILITIES (43,931 ) (50,215 )
CAPITAL AND RESERVES
Called up share capital 9 10,000 10,000
Profit and Loss Account (53,931 ) (60,215 )
SHAREHOLDERS' FUNDS (43,931) (50,215)
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr M A Adler
Director
31 December 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Bloss Coffee Company Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11036137 . The registered office is The Granary Mill House Ashford Road, Kingsnorth, Ashford, TN23 3EW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on the going concern basis, on the understanding that the directors and shareholder will continue to financially support the company.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% straight line
Plant & Machinery 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 8)
4 8
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 November 2023 21,515 30,165 51,680
Additions - 433 433
As at 31 October 2024 21,515 30,598 52,113
Depreciation
As at 1 November 2023 7,430 16,427 23,857
Provided during the period 2,151 2,072 4,223
As at 31 October 2024 9,581 18,499 28,080
Net Book Value
As at 31 October 2024 11,934 12,099 24,033
As at 1 November 2023 14,085 13,738 27,823
5. Stocks
2024 2023
£ £
Finished goods 19,524 25,209
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,426 7,201
Other debtors 1,835 -
7,261 7,201
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,049 2,960
Bank loans and overdrafts 1,000 1,000
Other creditors 2,348 2,295
Taxation and social security 486 815
6,883 7,070
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 403 1,408
Amounts owed to participating interests 96,144 112,825
96,547 114,233
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10,000 10,000
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.  At the balance sheet date unpaid contributions of £114 (2023: £124) were due to the fund. They are included in Other Creditors.
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Bloss Holding Ltd . Bloss Holding Ltd was incorporated in England and Wales and the registered office is The Granary Mill House Ashford Road, Kingsnorth, Ashford, England, TN23 3EW . There is no single controlling party of the parent undertaking.
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