CRACKED POT ENTERPRISES CIC

Company limited by guarantee

Company Registration Number:
13274890 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2024

Period of accounts

Start date: 1 April 2023

End date: 31 March 2024

CRACKED POT ENTERPRISES CIC

Contents of the Financial Statements

for the Period Ended 31 March 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

CRACKED POT ENTERPRISES CIC

Directors' report period ended 31 March 2024

The directors present their report with the financial statements of the company for the period ended 31 March 2024

Directors

The directors shown below have held office during the whole of the period from
1 April 2023 to 31 March 2024

Ms Jean Armstrong
Ms Samantha Dobson
Ms Louise Nicholson


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 March 2025

And signed on behalf of the board by:
Name: Ms Samantha Dobson
Status: Director

CRACKED POT ENTERPRISES CIC

Balance sheet

As at 31 March 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 12,830 15,162
Total fixed assets: 12,830 15,162
Current assets
Debtors: 4 1,124 0
Cash at bank and in hand: 7,070 2,442
Total current assets: 8,194 2,442
Creditors: amounts falling due within one year: 5 ( 13,214 ) 0
Net current assets (liabilities): (5,020) 2,442
Total assets less current liabilities: 7,810 17,604
Creditors: amounts falling due after more than one year: 6 0 ( 9,600 )
Provision for liabilities: ( 2,438 )
Total net assets (liabilities): 5,372 8,004
Members' funds
Profit and loss account: 5,372 8,004
Total members' funds: 5,372 8,004

The notes form part of these financial statements

CRACKED POT ENTERPRISES CIC

Balance sheet statements

For the year ending 31 March 2024 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 27 March 2025
and signed on behalf of the board by:

Name: Ms Samantha Dobson
Status: Director

The notes form part of these financial statements

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    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.

    Tangible fixed assets depreciation policy

    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% Reducing Balance Computer Equipment 3 Year Straightline

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 1 1

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 April 2023 15,369 1,015 16,384
Additions 915 915
Disposals
Revaluations
Transfers
At 31 March 2024 16,284 1,015 17,299
Depreciation
At 1 April 2023 1,159 63 1,222
Charge for year 2,909 338 3,247
On disposals
Other adjustments
At 31 March 2024 4,068 401 4,469
Net book value
At 31 March 2024 12,216 614 12,830
At 31 March 2023 14,210 952 15,162

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

4. Debtors

2024 2023
£ £
Trade debtors 695 0
Prepayments and accrued income 95 0
Other debtors 334 0
Total 1,124 0

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 145 0
Accruals and deferred income 2,950 0
Other creditors 10,119 0
Total 13,214 0

CRACKED POT ENTERPRISES CIC

Notes to the Financial Statements

for the Period Ended 31 March 2024

6. Creditors: amounts falling due after more than one year note

2024 2023
£ £
Other creditors 0 9,600
Total 0 9,600

COMMUNITY INTEREST ANNUAL REPORT

CRACKED POT ENTERPRISES CIC

Company Number: 13274890 (England and Wales)

Year Ending: 31 March 2024

Company activities and impact

Cracked Bean Roastery (CBR) is the first trading arm of Cracked Pot Enterprises CIC. We roast and sell speciality grade coffee on a wholesale and retail basis. We have a website for online retail sales and also attend a market twice a month to sell retail bags of our coffee in person, and we also sell espresso-based drinks at one of those markets in Sunderland, Tyne and Wear. All the profits from selling coffee are re-invested into the business to provide volunteering, training and employment opportunities to local people experiencing unemployment. The local people we support may have multiple barriers to financial independence, for example mental health problems, they may be in recovery of substance addiction, lack of work experience and qualifications. We have also provided a free training course for local people experiencing unemployment - Introduction to Barista Skills. This part-time training course has been free to access for service users and is 6 - 8 weeks in duration depending on the number of people attending per course. 16 people attended this course during this financial period. CBR has provided volunteering opportunities for people to gain customer service skills at food and drink markets twice a month. 4 people have engaged in this activity, of which 2 people have attended on a long-term basis. They have volunteered for between 4 and 6 hours at a time, helping set out the stall, and engaging with customers, and selling products using electronic payment and handling cash. They have learnt about the products they're selling (retail bags of speciality coffee from different origins around the world) and conversed with customers about these products. All this has provided them with valuable customer service skills and increased their self-confidence within a work environment. Also, Cracked Bean Roastery has been able to provide part-time employment for 1 staff member throughout this financial period. This was initially enabled by government CLLD funding but was continued to be funded by traded income from the business. The staff member has benefitted from a flexible work pattern, as they suffer from chronic fatigue and have ADHD. This has been beneficial for the business as well, as they have provided employment support for the volunteers, and delivered barista training for people experiencing unemployment.

Consultation with stakeholders

Samantha Dobson has consulted with fellow directors on a regular basis, especially with Jean Armstrong who co-owns a coffee roastery in Whitehaven with her husband and business partner, Mark Armstrong. The Introduction to Barista Skills training has been delivered at - Diego’s Joint CIC (Bar/Cafe, Sunderland) - Grace House (Support organisation for children and young people with disabilities, Sunderland) - Hope4All CIC (Community Outreach Support for local residents in Pennywell, Sunderland) Each course was promoted by the hosting organisations, and it proved to be popular with local people. At the end of each course, we had a celebration event for everyone who took part. At this event, we consulted with them on how they found the course and how it impacted them. Every participant said that it helped them grow in self-confidence and they enjoyed learning new skills, and for some people it confirmed that they would like to work within the hospitality industry. One course attendant from Grace House managed to do some work experience at Diego’s Joint after doing our course. After the Barista training course at Hope4All, one of the attendees applied to volunteer with Cracked Bean Roastery, and he became a regular volunteer at the local markets we attend selling our retail bags of coffee. This is despite his chronic health condition of rheumatoid arthritis which he has had since being a young child, and he is now19 years old. After such positive feedback from volunteers and people attending the Barista Skills course, we plan to continue delivering this training course in the local community, which is free to access for service users experiencing unemployment (and multiple barriers to financial independence).

Directors' remuneration

Director Samantha Dobson has received a part-time salary for her work for Cracked Bean Roastery. This is all detailed in the accounts.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
27 March 2025

And signed on behalf of the board by:
Name: Samantha M Dobson
Status: Director