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Registered number: NI073705
PURE ROAST COFFEE LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 December 2024
APS
11 Springburn Park
Lisburn
Co. Antrim
BT27 5QZ
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: NI073705
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,179,812 1,234,288
Investment Properties 5 162,500 162,500
1,342,312 1,396,788
CURRENT ASSETS
Stocks 506,747 486,571
Debtors 1,024,390 572,030
Cash at bank and in hand 756,343 369,114
2,287,480 1,427,715
Creditors: Amounts Falling Due Within One Year (1,427,020 ) (732,076 )
NET CURRENT ASSETS (LIABILITIES) 860,460 695,639
TOTAL ASSETS LESS CURRENT LIABILITIES 2,202,772 2,092,427
Creditors: Amounts Falling Due After More Than One Year (137,959 ) (175,803 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (275,124 ) (253,029 )
NET ASSETS 1,789,689 1,663,595
CAPITAL AND RESERVES
Called up share capital 8 85,714 85,714
Share premium account 239,286 239,286
Capital redemption reserve 25,000 25,000
Profit and Loss Account 1,439,689 1,313,595
SHAREHOLDERS' FUNDS 1,789,689 1,663,595
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For the year ending 31 December 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Martin Symington
Director
14/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
PURE ROAST COFFEE LIMITED is a private company, limited by shares, incorporated in Northern Ireland, registered number NI073705 . The registered office is Unit 8 Lissue Industrial Estate, Rathdown Road, Lisburn, Antrim, BT28 2RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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: 
Leasehold 0%
Plant & Machinery 10%
Motor Vehicles 20%
Fixtures & Fittings 25%
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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2.7. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 6 7
Sales, marketing and distribution - 1
Manufacturing 13 13
19 21
4. Tangible Assets
Total
£
Cost
As at 1 January 2024 2,516,503
Additions 119,550
As at 31 December 2024 2,636,053
Depreciation
As at 1 January 2024 1,282,215
Provided during the period 174,026
As at 31 December 2024 1,456,241
Net Book Value
As at 31 December 2024 1,179,812
As at 1 January 2024 1,234,288
5. Investment Property
2024
£
Fair Value
As at 1 January 2024 and 31 December 2024 162,500
6. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,234 40,630
Later than one year and not later than five years 100,574 77,993
134,808 118,623
Less: Finance charges allocated to future periods 23,662 21,192
111,146 97,431
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Page 5
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 275,124 253,029
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
85,714 Ordinary Shares of £ 1 each 85,714 85,714
9. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 100,000 100,000
10. Controlling Party
The company's controlling party is Martin Symington by virtue of his ownership of 40% of the issued share capital in the company.
11.
Pure Roast Coffee Ltd holds 50% of the share capital of Puro Gusto Ltd Registered in the UK Reg No 08718492
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