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REGISTERED NUMBER: 12997550 (England and Wales)














FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024

FOR

COFFEE UNITED HOLDINGS LTD

COFFEE UNITED HOLDINGS LTD (REGISTERED NUMBER: 12997550)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COFFEE UNITED HOLDINGS LTD

COMPANY INFORMATION
FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024







DIRECTORS: G Stainsby
R J Stainsby





REGISTERED OFFICE: The Oak Centre
Whinfield Drive
Aycliffe Business Park
Newton Aycliffe
County Durham
DL5 6AU





REGISTERED NUMBER: 12997550 (England and Wales)





ACCOUNTANTS: RMT Ribchesters
Accountants and Business Advisors
Finchale House
Belmont Business Park
Durham
DH1 1TW

COFFEE UNITED HOLDINGS LTD (REGISTERED NUMBER: 12997550)

BALANCE SHEET
30 APRIL 2024

2024 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 4 16 12

CURRENT ASSETS
Debtors 5 254,133 -
Cash at bank 11,738 -
265,871 -
CREDITORS
Amounts falling due within one year 6 266,214 10
NET CURRENT LIABILITIES (343 ) (10 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(327

)

2

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings (329 ) -
SHAREHOLDERS' FUNDS (327 ) 2

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 January 2025 and were signed on its behalf by:





R J Stainsby - Director


COFFEE UNITED HOLDINGS LTD (REGISTERED NUMBER: 12997550)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024

1. STATUTORY INFORMATION

Coffee United Holdings 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries
Interests in subsidiaries are initially measured at cost and are subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at easy reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 NIL (2022 - NIL).

COFFEE UNITED HOLDINGS LTD (REGISTERED NUMBER: 12997550)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 December 2022 12
Additions 4
At 30 April 2024 16
NET BOOK VALUE
At 30 April 2024 16
At 30 November 2022 12

The subsidiary undertakings of the company as at the balance sheet date are as follows:

Coffee United (Aycliffe) Ltd
Coffee United (Bingley) Ltd
Coffee United (Catterick) Ltd
Coffee United (Jesmond) Ltd
Coffee United (Peterlee) Ltd
Coffee United (Skelmersdale) Ltd
Coffee United (Thornaby) Ltd
Coffee United Recruitment Ltd
Coffee United Roasters Ltd
Coffee United Franchising Ltd
Siesta 2 Go Ltd

The registered office of each of the above subsidiary undertakings is The Oak Centre Whinfield Drive, Aycliffe Business Park, Newton Aycliffe, Durham, United Kingdom, DL5 6AU.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Amounts owed by group undertakings 32,473 -
Other debtors 221,660 -
254,133 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2022
£    £   
Trade creditors 14,455 -
Amounts owed to group undertakings 251,751 2
Other creditors 8 8
266,214 10

COFFEE UNITED HOLDINGS LTD (REGISTERED NUMBER: 12997550)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 DECEMBER 2022 TO 30 APRIL 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
2 Ordinary £1 2 2

8. RELATED PARTY DISCLOSURES

During the year the company provided an interest free loan to a company related by way of sharing directors. As at the balance sheet date the total amount outstanding was £221,660 (2022: £Nil).

During the year the directors maintained interest free loans to the company. At the balance sheet date the amount outstanding was £8 (2022: £8).