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REGISTERED NUMBER: 12343404 (England and Wales)










Mocha House Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2024






Mocha House Ltd (Registered number: 12343404)






Contents of the Financial Statements
for the year ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mocha House Ltd

Company Information
for the year ended 31 December 2024







DIRECTORS: Mrs R Al-Barazi





REGISTERED OFFICE: 10 Woodlands Avenue
Rhos on Sea
Colwyn Bay
Conwy
LL28 4RU





REGISTERED NUMBER: 12343404 (England and Wales)





ACCOUNTANTS: Salisbury & Company
Chartered Accountants
Irish Square
Upper Denbigh Road
St Asaph
Denbighshire
LL17 0RN

Mocha House Ltd (Registered number: 12343404)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,262 8,797

CURRENT ASSETS
Debtors 5 491 2,758
Cash at bank and in hand 48,456 17,806
48,947 20,564
CREDITORS
Amounts falling due within one year 6 21,105 4,584
NET CURRENT ASSETS 27,842 15,980
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,104

24,777

PROVISIONS FOR LIABILITIES 7 1,570 1,671
NET ASSETS 34,534 23,106

CAPITAL AND RESERVES
Called up share capital 8 2 1
Retained earnings 9 34,532 23,105
SHAREHOLDERS' FUNDS 34,534 23,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 7 April 2025 and were signed on its behalf by:





Mrs R Al-Barazi - Director


Mocha House Ltd (Registered number: 12343404)

Notes to the Financial Statements
for the year ended 31 December 2024

1. STATUTORY INFORMATION

Mocha House Ltd 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.

2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 25% on reducing balance

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Mocha House Ltd (Registered number: 12343404)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 15,977
Additions 1,936
At 31 December 2024 17,913
DEPRECIATION
At 1 January 2024 7,180
Charge for year 2,471
At 31 December 2024 9,651
NET BOOK VALUE
At 31 December 2024 8,262
At 31 December 2023 8,797

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 491 2,758

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 605 452
Tax 3,520 901
VAT 4,619 2,881
Other creditors 12,000 -
Directors' current accounts 11 -
Accrued expenses 350 350
21,105 4,584

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,570 1,671

Deferred
tax
£   
Balance at 1 January 2024 1,671
Provided during year (101 )
Balance at 31 December 2024 1,570

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1
1 Ordinary B £1 1 -
2 1

Mocha House Ltd (Registered number: 12343404)

Notes to the Financial Statements - continued
for the year ended 31 December 2024

9. RESERVES
Retained
earnings
£   

At 1 January 2024 23,105
Profit for the year 14,573
Dividends (3,146 )
At 31 December 2024 34,532

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs R Al-Barazi.