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Registered number: 12043075
Saint Nine coffee Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
In accordance with the engagement letter dated 10 October 2019, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 June 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
17/03/2025
Lanop Chartered Certified Accountants
389 Upper Richmond Road
London
SW15 5QL
Page 1
Page 2
Balance Sheet
Registered number: 12043075
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 - 18,797
- 18,797
CURRENT ASSETS
Debtors 6,605 1,369
Investments 4 11,380 11,380
Cash at bank and in hand 32,180 28,800
50,165 41,549
Creditors: Amounts Falling Due Within One Year (17,164 ) (11,554 )
NET CURRENT ASSETS (LIABILITIES) 33,001 29,995
TOTAL ASSETS LESS CURRENT LIABILITIES 33,001 48,792
Creditors: Amounts Falling Due After More Than One Year (200,000 ) (199,907 )
NET LIABILITIES (166,999 ) (151,115 )
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (167,099 ) (151,215 )
SHAREHOLDERS' FUNDS (166,999) (151,115)
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Page 3
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Laith Wael Toukan
Director
17/03/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line Method
Fixtures & Fittings 25% Straight Line Method
1.4. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non­convertible preference and non­puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initialy recorded at cost and thereafter at fair value with changes recognised in profit or loss.
1.5. Critical accounting judgements and key sources of estimation uncertainty
In the application of the Company's accounting policies, the directors are required to make judgments, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Directors do not consider there are any critical judgments or sources of estimation uncertainty requiring disclosure beyond the accounting policies listed below.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2023: 4)
4 4
3. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 July 2023 19,806 80,590 100,396
Disposals (19,806 ) (80,590 ) (100,396 )
...CONTINUED
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Page 5
Depreciation
As at 1 July 2023 15,039 66,560 81,599
Provided during the period 4,766 14,031 18,797
Disposals (19,805 ) (80,591 ) (100,396 )
As at 30 June 2024 - - -
Net Book Value
As at 30 June 2024 - - -
As at 1 July 2023 4,767 14,030 18,797
4. Current Asset Investments
2024 2023
£ £
Short term deposits 11,380 11,380
11,380 11,380
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
The company was controlled throughout the current period by Mr Laith Wael Toukan by virtue of the ownership of the entire issued share capital.
7. Going concern
Notwithstanding the deficiency in net assets of the company, the financial statements have been prepared in accordance with the accounting principles applicable to a going concern, on the basis of continuing financial support being provided by the director.
8. General Information
Saint Nine coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12043075 . The registered office is Ground Floor Retail Shop, 67 Southwark Street, London.
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