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Company Registration No. 12022108 (England and Wales)
AGAINST THE GRAIN COFFEE HOUSE LTD Unaudited accounts for the year ended 31 May 2024
AGAINST THE GRAIN COFFEE HOUSE LTD Unaudited accounts Contents
Page
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AGAINST THE GRAIN COFFEE HOUSE LTD Company Information for the year ended 31 May 2024
Directors
F Twigg C Thomas
Company Number
12022108 (England and Wales)
Registered Office
44 Merthyr Road Whitchurch Cardiff CF14 1DJ Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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AGAINST THE GRAIN COFFEE HOUSE LTD Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,676 
25,172 
Current assets
Debtors
5,326 
5,631 
Cash at bank and in hand
2,881 
4,808 
8,207 
10,439 
Creditors: amounts falling due within one year
(9,859)
(6,514)
Net current (liabilities)/assets
(1,652)
3,925 
Total assets less current liabilities
18,024 
29,097 
Creditors: amounts falling due after more than one year
(101,711)
(82,496)
Net liabilities
(83,687)
(53,399)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(83,787)
(53,499)
Shareholders' funds
(83,687)
(53,399)
For the year ending 31 May 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 15 January 2024 and were signed on its behalf by
F Twigg Director Company Registration No. 12022108
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AGAINST THE GRAIN COFFEE HOUSE LTD Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
AGAINST THE GRAIN COFFEE HOUSE LTD is a private company, limited by shares, registered in England and Wales, registration number 12022108. The registered office is 44 Merthyr Road, Whitchurch, Cardiff, CF14 1DJ, Wales.
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:
Land & buildings
25% reducing balance
Plant & machinery
25% reducing balance
Motor vehicles
20% reducing balance
Computer equipment
4 years
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.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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AGAINST THE GRAIN COFFEE HOUSE LTD Notes to the Accounts for the year ended 31 May 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2023
30,145 
5,601 
1,500 
1,350 
38,596 
Additions
- 
- 
- 
913 
913 
At 31 May 2024
30,145 
5,601 
1,500 
2,263 
39,509 
Depreciation
At 1 June 2023
10,869 
2,180 
375 
- 
13,424 
Charge for the year
4,819 
855 
225 
510 
6,409 
At 31 May 2024
15,688 
3,035 
600 
510 
19,833 
Net book value
At 31 May 2024
14,457 
2,566 
900 
1,753 
19,676 
At 31 May 2023
19,276 
3,421 
1,125 
1,350 
25,172 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Other debtors
5,326 
5,631 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,824 
2,824 
VAT
4,334 
2,525 
Trade creditors
(93)
- 
Taxes and social security
845 
374 
Other creditors
1,234 
91 
Accruals
700 
700 
Deferred income
15 
- 
9,859 
6,514 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,517 
10,223 
Loans from directors
94,194 
72,273 
101,711 
82,496 
8
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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