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Registered number: 14319297
The Beehive Coffee House Bristol Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Downend Taxsavers
25 Badminton Road
Downend
Bristol
BS16 6BB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14319297
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 38,760 42,613
Tangible Assets 5 38,866 5,426
77,626 48,039
CURRENT ASSETS
Debtors 6 5,606 5,909
Cash at bank and in hand 3,988 19,921
9,594 25,830
Creditors: Amounts Falling Due Within One Year 7 (112,614 ) (105,993 )
NET CURRENT ASSETS (LIABILITIES) (103,020 ) (80,163 )
TOTAL ASSETS LESS CURRENT LIABILITIES (25,394 ) (32,124 )
Creditors: Amounts Falling Due After More Than One Year 8 (31,045 ) -
NET LIABILITIES (56,439 ) (32,124 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (56,539 ) (32,224 )
SHAREHOLDERS' FUNDS (56,439) (32,124)
Page 1
Page 2
For the year ending 31 August 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.
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
Ms Nga Yi Suen
Director
18/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Beehive Coffee House Bristol Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14319297 . The registered office is 25 Badminton Road , Downend, Bristol, BS16 6BB.
2. Accounting Policies
2.1. 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.
2.2. 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. 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 20% Reduced Balance method
Motor Vehicles 25% Reduced Balance method
Fixtures & Fittings 20% Reduced Balance method
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 8)
8 8
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 September 2023 20,000 26,466 46,466
As at 31 August 2024 20,000 26,466 46,466
Amortisation
As at 1 September 2023 2,000 1,853 3,853
Provided during the period 2,000 1,853 3,853
As at 31 August 2024 4,000 3,706 7,706
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 August 2024 16,000 22,760 38,760
As at 1 September 2023 18,000 24,613 42,613
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2023 - - 6,782 6,782
Additions 930 35,250 - 36,180
As at 31 August 2024 930 35,250 6,782 42,962
Depreciation
As at 1 September 2023 - - 1,356 1,356
Provided during the period 186 1,468 1,086 2,740
As at 31 August 2024 186 1,468 2,442 4,096
Net Book Value
As at 31 August 2024 744 33,782 4,340 38,866
As at 1 September 2023 - - 5,426 5,426
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 919 4,460
Other debtors 4,687 1,449
5,606 5,909
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (97 ) 2,048
Other taxes and social security 1,156 503
VAT 36,868 29,607
Other creditors 3,522 -
Accruals and deferred income 1,205 1,205
Directors' loan accounts 69,960 72,630
112,614 105,993
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 31,045 -
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5