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REGISTERED NUMBER: 04479564 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

COFFEE POT ENTERPRISES LIMITED

COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COFFEE POT ENTERPRISES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DIRECTOR: J J Molloy





REGISTERED OFFICE: The Old Carriage Works
Moresk Road
TRURO
Cornwall
TR1 1DG





REGISTERED NUMBER: 04479564 (England and Wales)





ACCOUNTANTS: TC Group
Bickland House
Bickland Water Road
Falmouth
Cornwall
TR11 4SB

COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)

BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,148 -
Investment property 5 200,151 192,000
202,299 192,000

CURRENT ASSETS
Debtors 6 1,000 1,000
Cash at bank - 658
1,000 1,658
CREDITORS
Amounts falling due within one year 7 141,860 138,393
NET CURRENT LIABILITIES (140,860 ) (136,735 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,439

55,265

PROVISIONS FOR LIABILITIES 10,538 8,990
NET ASSETS 50,901 46,275

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve 8 87,984 83,124
Retained earnings (37,085 ) (36,851 )
50,901 46,275

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)

BALANCE SHEET - continued
5 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 profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 January 2025 and were signed by:





J J Molloy - Director


COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1. STATUTORY INFORMATION

Coffee Pot Enterprises Limited 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 6 April 2023 7,694
Additions 2,685
At 5 April 2024 10,379
DEPRECIATION
At 6 April 2023 7,694
Charge for year 537
At 5 April 2024 8,231
NET BOOK VALUE
At 5 April 2024 2,148

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 6 April 2023 192,000
Additions 2,151
Revaluations 6,000
At 5 April 2024 200,151
NET BOOK VALUE
At 5 April 2024 200,151
At 5 April 2023 192,000

Fair value at 5 April 2024 is represented by:
£   
Valuation in 2018 90,100
Valuation in 2022 2,000
Valuation in 2024 6,000
Cost 102,051
200,151

If investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 99,900 99,900

Investment property was valued on an open market basis on 5 April 2024 by the director .

COFFEE POT ENTERPRISES LIMITED (REGISTERED NUMBER: 04479564)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,000 1,000

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 1,157 -
Taxation and social security - 2,189
Other creditors 140,703 136,204
141,860 138,393

8. RESERVES
Fair
value
reserve
£   
At 6 April 2023 83,124
Property Revaluation 6,000
Deferred Tax Movement (1,140 )

At 5 April 2024 87,984

9. RELATED PARTY DISCLOSURES

The Director paid expenses on behalf of the company totalling £9,733, with no loan capital being repaid. Interest of £8,475 was charged during the year.

At 5 April 2024 the company owed the Director £139,173. (2023: £134,716)