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REGISTERED NUMBER: 07030581 (England and Wales)





ARDEN COFFEE SALES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARDEN COFFEE SALES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mr S Lawrence
Mrs S Lawrence





REGISTERED OFFICE: Unit 33 Coney Green Business Centre
Wingfield View, Clay Cross
Chesterfield
Derbyshire
S45 9JW





REGISTERED NUMBER: 07030581 (England and Wales)





ACCOUNTANTS: ApC
Chartered Accountants
7 St John Street
Mansfield
Nottinghamshire
NG18 1QH

ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 30,303 34,713

CURRENT ASSETS
Stocks 156,276 143,108
Debtors 6 100,365 105,689
Cash at bank and in hand 2,422,009 2,221,946
2,678,650 2,470,743
CREDITORS
Amounts falling due within one year 7 372,349 357,192
NET CURRENT ASSETS 2,306,301 2,113,551
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,336,604

2,148,264

PROVISIONS FOR LIABILITIES 6,293 -
NET ASSETS 2,330,311 2,148,264

CAPITAL AND RESERVES
Called up share capital 8 104 104
Retained earnings 2,330,207 2,148,160
SHAREHOLDERS' FUNDS 2,330,311 2,148,264

ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 March 2025 and were signed on its behalf by:




Mr S Lawrence - Director



Mrs S Lawrence - Director


ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Arden Coffee Sales 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the value excluding Value Added Tax of sale of coffee and coffee machine rentals and sale of related products provided to customers during the year. In respect of sale of coffee and coffee machine rentals and sale of related products provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% 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.


ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


3. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 11 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 1,724 876 79,959 9,323 91,882
Additions 923 1,856 - 2,520 5,299
At 30 September 2024 2,647 2,732 79,959 11,843 97,181
DEPRECIATION
At 1 October 2023 1,218 157 50,650 5,144 57,169
Charge for year 189 267 7,329 1,924 9,709
At 30 September 2024 1,407 424 57,979 7,068 66,878
NET BOOK VALUE
At 30 September 2024 1,240 2,308 21,980 4,775 30,303
At 30 September 2023 506 719 29,309 4,179 34,713

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 89,510 97,386
Other debtors 1,941 1,990
Prepayments and accrued income 8,914 6,313
100,365 105,689

ARDEN COFFEE SALES LIMITED (REGISTERED NUMBER: 07030581)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 109,902 94,890
Corporation tax 89,235 72,623
Social security and other taxes 4,834 4,627
VAT 3,767 4,276
Other creditors 330 -
Directors' current accounts 152,473 177,956
Accruals and deferred income 11,808 2,820
372,349 357,192

8. CALLED UP SHARE CAPITAL

Number: Class: Nominal value: 2024 2023
£    £   
100 Ordinary 100 100 100
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
1 Ordinary C 1 1 1
1 Ordinary D 1 1 1
104 104