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Company Registration No. 11305792 (England and Wales)
LEVER & BLOOM COFFEE LTD Unaudited accounts for the year ended 30 April 2024
LEVER & BLOOM COFFEE LTD Unaudited accounts Contents
Page
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LEVER & BLOOM COFFEE LTD Company Information for the year ended 30 April 2024
Directors
Mounir Cherkaoui Jelena Poloutenko
Company Number
11305792 (England and Wales)
Registered Office
222 SHAFTESBURY AVENUE LONDON WC2H 8EB ENGLAND
Accountants
Tax Simplified Ltd Kemp House 160 City Road London EC1V 2NX
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LEVER & BLOOM COFFEE LTD Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,520 
52,498 
Current assets
Debtors
10,482 
14,089 
Cash at bank and in hand
108,608 
5,380 
119,090 
19,469 
Creditors: amounts falling due within one year
(84,903)
(32,978)
Net current assets/(liabilities)
34,187 
(13,509)
Total assets less current liabilities
72,707 
38,989 
Provisions for liabilities
Deferred tax
(8,890)
(9,412)
Net assets
63,817 
29,577 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
63,717 
29,477 
Shareholders' funds
63,817 
29,577 
For the year ending 30 April 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 January 2025 and were signed on its behalf by
Mounir Cherkaoui Director Company Registration No. 11305792
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LEVER & BLOOM COFFEE LTD Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
LEVER & BLOOM COFFEE LTD is a private company, limited by shares, registered in England and Wales, registration number 11305792. The registered office is 222 SHAFTESBURY AVENUE, LONDON, WC2H 8EB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on straight line basis
Motor vehicles
20% on straight line basis
Fixtures & fittings
25% on straight line basis
Computer equipment
50% on straight line basis
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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LEVER & BLOOM COFFEE LTD Notes to the Accounts for the year ended 30 April 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2023
2,958 
18,507 
38,700 
39,506 
2,021 
101,692 
Additions
- 
2,804 
- 
1,943 
1,098 
5,845 
At 30 April 2024
2,958 
21,311 
38,700 
41,449 
3,119 
107,537 
Depreciation
At 1 May 2023
- 
8,729 
10,231 
28,484 
1,750 
49,194 
Charge for the year
- 
7,104 
7,740 
4,160 
819 
19,823 
At 30 April 2024
- 
15,833 
17,971 
32,644 
2,569 
69,017 
Net book value
At 30 April 2024
2,958 
5,478 
20,729 
8,805 
550 
38,520 
At 30 April 2023
2,958 
9,778 
28,469 
11,022 
271 
52,498 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
3,638 
Accrued income and prepayments
482 
451 
Other debtors
10,000 
10,000 
10,482 
14,089 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,882 
- 
Trade creditors
- 
1,409 
Taxes and social security
80,563 
29,899 
Other creditors
1,164 
155 
Loans from directors
1,294 
615 
Accruals
- 
900 
84,903 
32,978 
7
Average number of employees
During the year the average number of employees was 7 (2023: 3).
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