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REGISTERED NUMBER: 07487526 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

The Mulberry Tree Coffee Shop Limited

The Mulberry Tree Coffee Shop Limited (Registered number: 07487526)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Mulberry Tree Coffee Shop Limited

Company Information
for the Year Ended 31 December 2024







DIRECTORS: Mrs J Shead
Mr A T Shead





SECRETARY: Mrs J Shead





REGISTERED OFFICE: Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG





BUSINESS ADDRESS: The Mulberry Tree Coffee Shop
Brookside Garden Centre
Seven Mile Lane
East Peckham
Kent
TN12 5JG





REGISTERED NUMBER: 07487526 (England and Wales)





ACCOUNTANTS: McCabe Ford Williams
Bank Chambers
61 High Street
Cranbrook
Kent
TN17 3EG

The Mulberry Tree Coffee Shop Limited (Registered number: 07487526)

Balance Sheet
31 December 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 107,244 31,910

CURRENT ASSETS
Stocks 2,554 3,403
Debtors 5 414 1,408
Cash at bank and in hand 249,196 257,208
252,164 262,019
CREDITORS
Amounts falling due within one year 6 113,040 126,531
NET CURRENT ASSETS 139,124 135,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,368

167,398

CREDITORS
Amounts falling due after more than one
year

7

(70,418

)

(14,089

)

PROVISIONS FOR LIABILITIES (24,666 ) (7,339 )
NET ASSETS 151,284 145,970

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 151,084 145,770
SHAREHOLDERS' FUNDS 151,284 145,970

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Mulberry Tree Coffee Shop Limited (Registered number: 07487526)

Balance Sheet - continued
31 December 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 17 February 2025 and were signed on its behalf by:




Mrs J Shead - Director



Mr A T Shead - Director


The Mulberry Tree Coffee Shop Limited (Registered number: 07487526)

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

1. STATUTORY INFORMATION

The Mulberry Tree Coffee Shop 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.

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
Turnover 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.
Equipment - 25% on cost
Office equipment - straight line over 3 years
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

The Mulberry Tree Coffee Shop Limited (Registered number: 07487526)

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

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for its directors. Contributions payable for the year are charged in the profit and loss account.

The company also operates an auto enrolment compliant pension scheme for its employees and cost for the year is charged in the profit and loss account. There was a balance outstanding to the pension company of £1,074 at 31 December 2024 (2023: £1,087) representing one month of contributions.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 26 ) .

4. TANGIBLE FIXED ASSETS
Office Motor
Equipment equipment vehicles Totals
£    £    £    £   
COST
At 1 January 2024 62,738 2,711 30,405 95,854
Additions 10,470 - 94,260 104,730
Disposals (1,700 ) - - (1,700 )
At 31 December 2024 71,508 2,711 124,665 198,884
DEPRECIATION
At 1 January 2024 54,216 859 8,869 63,944
Charge for year 3,471 904 25,021 29,396
Eliminated on disposal (1,700 ) - - (1,700 )
At 31 December 2024 55,987 1,763 33,890 91,640
NET BOOK VALUE
At 31 December 2024 15,521 948 90,775 107,244
At 31 December 2023 8,522 1,852 21,536 31,910

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Other debtors 414 1,408

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 9,344 9,556
Hire purchase contracts 10,621 -
Trade creditors 19,628 22,036
Taxation and social security 64,800 88,087
Other creditors 8,647 6,852
113,040 126,531

The Mulberry Tree Coffee Shop Limited (Registered number: 07487526)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Bank loans 4,745 14,089
Hire purchase contracts 65,673 -
70,418 14,089

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.24 31.12.23
value: £    £   
100 Ordinary 'A' shares £1 100 100
100 Ordinary 'B' shares £1 100 100
200 200