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REGISTERED NUMBER: 06584965 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Aroma Baristas Ltd

Aroma Baristas Ltd (Registered number: 06584965)






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




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


Aroma Baristas Ltd (Registered number: 06584965)

Statement of Financial Position
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 25,841 28,658

CURRENT ASSETS
Debtors 5 286,296 194,435
Cash at bank 146,752 231,196
433,048 425,631
CREDITORS
Amounts falling due within one year 6 348,281 245,148
NET CURRENT ASSETS 84,767 180,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

110,608

209,141

CREDITORS
Amounts falling due after more than one year 7 109,954 157,556
NET ASSETS 654 51,585

CAPITAL AND RESERVES
Called up share capital 129 129
Retained earnings 525 51,456
SHAREHOLDERS' FUNDS 654 51,585

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

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

Aroma Baristas Ltd (Registered number: 06584965)

Statement of Financial Position - continued
31 May 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 26 January 2025 and were signed on its behalf by:





Mr Gabriel Jose Amo Medri - Director


Aroma Baristas Ltd (Registered number: 06584965)

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

1. STATUTORY INFORMATION

Aroma Baristas Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 06584965

Registered office: 1 Freeland Way
Erith
DA8 2LQ

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

Aroma Baristas Ltd (Registered number: 06584965)

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

4. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 June 2023 39,022 29,369 - 68,391
Additions - - 6,522 6,522
At 31 May 2024 39,022 29,369 6,522 74,913
DEPRECIATION
At 1 June 2023 32,391 7,342 - 39,733
Charge for year 1,658 5,507 2,174 9,339
At 31 May 2024 34,049 12,849 2,174 49,072
NET BOOK VALUE
At 31 May 2024 4,973 16,520 4,348 25,841
At 31 May 2023 6,631 22,027 - 28,658

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 153,026 112,156
Other debtors 133,270 82,279
286,296 194,435

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 13,955 7,690
Taxation and social security 40,462 56,879
Other creditors 293,864 180,579
348,281 245,148

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts 20,971 26,763
Other creditors 88,983 130,793
109,954 157,556