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Registered Number: 14226095
England and Wales

 

 

 

KAFFEEBAR LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 May 2024
Director Keith Baldwin
Registered Number 14226095
Registered Office C/O Melanie Curtis Accountants Ltd
65 Peach Street
Wokingham
Berkshire
RG40 1XP
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 May 2024.
Principal activities
Principal activity of the company during the financial period was of sale of coffee.
Director
The director who served the company throughout the period was as follows:
Keith Baldwin

On behalf of the board.


----------------------------------
Keith Baldwin
Director

Date approved: 03 September 2024
2
 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 3 1,140   
Debtors 4 31,824    256 
Cash at bank and in hand 38    20 
33,002    276 
Creditors: amount falling due within one year 5 (15,149)   (5,958)
Net current assets 17,853    (5,682)
 
Total assets less current liabilities 17,853    (5,682)
Net assets 17,853    (5,682)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 17,753    (5,782)
Shareholders' funds 17,853    (5,682)
 


For the period ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 03 September 2024 and were signed by:


-------------------------------
Keith Baldwin
Director
3
General Information
Kaffeebar Ltd is a private company, limited by shares, registered in England and Wales, registration number 14226095, registration address C/O Melanie Curtis Accountants Ltd, 65 Peach Street, Wokingham, Berkshire , RG40 1XP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the period was 0 (2023 : 0).
3.

Stocks

2024
£
  2023
£
Stocks 1,140   
1,140   

4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Amounts Recoverable on Contracts 31,464   
Taxation Recoverable 360    256 
31,824    256 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Social Security and Other Tax 4,326   
Accrued Expenses 499    1,698 
Directors' Current Accounts 10,324    4,260 
15,149    5,958 

4