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Company Registration No. 13469182 (England and Wales)
Green Coffee Bean Limited Unaudited accounts for the year ended 30 June 2024
Green Coffee Bean Limited Unaudited accounts Contents
Page
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Green Coffee Bean Limited Company Information for the year ended 30 June 2024
Director
Andrew Chi-Jen Liu
Company Number
13469182 (England and Wales)
Registered Office
38 REGENCY PARK WIDNES WA8 9PH ENGLAND
Accountants
Prosper Bailey Accountancy Ltd Office 56 Bank Farm Buildings Chester Road Aldford Cheshire CH3 6HJ
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Green Coffee Bean Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
67,625 
67,625 
Tangible assets
6,092 
8,827 
73,717 
76,452 
Current assets
Inventories
4,000 
4,000 
Debtors
7,722 
3,209 
Cash at bank and in hand
58,885 
47,692 
70,607 
54,901 
Creditors: amounts falling due within one year
(73,636)
(81,235)
Net current liabilities
(3,029)
(26,334)
Net assets
70,688 
50,118 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
70,687 
50,117 
Shareholders' funds
70,688 
50,118 
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 March 2025 and were signed on its behalf by
Andrew Chi-Jen Liu Director Company Registration No. 13469182
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Green Coffee Bean Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Green Coffee Bean Limited is a private company, limited by shares, registered in England and Wales, registration number 13469182. The registered office is 38 REGENCY PARK, WIDNES, WA8 9PH, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on cost
Plant & machinery
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Green Coffee Bean Limited Notes to the Accounts for the year ended 30 June 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
67,625 
At 30 June 2024
67,625 
Amortisation
At 1 July 2023
- 
At 30 June 2024
- 
Net book value
At 30 June 2024
67,625 
At 30 June 2023
67,625 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
4,579 
30,386 
1,867 
36,832 
Additions
- 
- 
1,314 
1,314 
At 30 June 2024
4,579 
30,386 
3,181 
38,146 
Depreciation
At 1 July 2023
2,745 
24,793 
467 
28,005 
Charge for the year
457 
2,797 
795 
4,049 
At 30 June 2024
3,202 
27,590 
1,262 
32,054 
Net book value
At 30 June 2024
1,377 
2,796 
1,919 
6,092 
At 30 June 2023
1,834 
5,593 
1,400 
8,827 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,593 
873 
Amounts falling due after more than one year
Other debtors
2,129 
2,336 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
19,823 
19,954 
Trade creditors
1,443 
1,205 
Taxes and social security
6,489 
5,195 
Loans from directors
45,881 
54,881 
73,636 
81,235 
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Green Coffee Bean Limited Notes to the Accounts for the year ended 30 June 2024
8
Average number of employees
During the year the average number of employees was 11 (2023: 13).
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