Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-282024-07-28falsetrue0falsetruetrue2023-07-31trueNo description of principal activity0true 11336476 2023-07-31 2024-07-28 11336476 2022-08-01 2023-07-30 11336476 2024-07-28 11336476 2023-07-30 11336476 c:Director1 2023-07-31 2024-07-28 11336476 d:CurrentFinancialInstruments 2024-07-28 11336476 d:CurrentFinancialInstruments 2023-07-30 11336476 d:ShareCapital 2024-07-28 11336476 d:ShareCapital 2023-07-30 11336476 d:RetainedEarningsAccumulatedLosses 2023-07-31 2024-07-28 11336476 d:RetainedEarningsAccumulatedLosses 2024-07-28 11336476 d:RetainedEarningsAccumulatedLosses 2023-07-30 11336476 c:OrdinaryShareClass1 2023-07-31 2024-07-28 11336476 c:OrdinaryShareClass1 2024-07-28 11336476 c:OrdinaryShareClass1 2023-07-30 11336476 c:EntityNoLongerTradingButTradedInPast 2023-07-31 2024-07-28 11336476 c:FRS102 2023-07-31 2024-07-28 11336476 c:AuditExempt-NoAccountantsReport 2023-07-31 2024-07-28 11336476 c:FullAccounts 2023-07-31 2024-07-28 11336476 c:PrivateLimitedCompanyLtd 2023-07-31 2024-07-28 11336476 e:PoundSterling 2023-07-31 2024-07-28 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11336476
















CHAPEAU ROASTERY LIMITED


UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 28 JULY 2024

































CHAPEAU ROASTERY LIMITED
REGISTERED NUMBER:11336476

STATEMENT OF FINANCIAL POSITION
AS AT 28 JULY 2024

28 July
30 July
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
232
52

Cash at bank and in hand
 5 
188
368

  
420
420

Total assets less current liabilities
  
 
 
420
 
 
420

  

Net assets
  
420
420


Capital and reserves
  

Called up share capital 
 6 
1
1

Profit and loss account
 7 
419
419

  
420
420


For the period ended 28 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 





R Marcelin-Horne
Director

Date: 25 April 2025

The notes on pages 2 to 5 form part of these financial statements.
Page 1


CHAPEAU ROASTERY LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 JULY 2024

1.


GENERAL INFORMATION

Chapeau Roastery Limited is a company limited by shares and incorporated in England and Wales. The address of its registered office is 36 Maltby Street, London, England, SE1 3PA.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Watchhouse Coffee Holdings Limited as at 28 July 2024 and these financial statements may be obtained from Companies House.

 
2.3

GOING CONCERN

These financial statements have been prepared on a going concern basis.
The current economic conditions present increased risks for all businesses. In response to such conditions, the Director has carefully considered these risks including an assessment on uncertainty on future trading projects for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.
Based on assessment, the Director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations and external debt liabilities.

 
2.4

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2


CHAPEAU ROASTERY LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 JULY 2024

2.ACCOUNTING POLICIES (continued)

 
2.6

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Page 3


CHAPEAU ROASTERY LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 JULY 2024

3.


EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration (2023: £NIL).


4.


DEBTORS

28 July
30 July
2024
2023
£
£


Amounts owed by group undertakings
232
52

232
52



5.


CASH AND CASH EQUIVALENTS

28 July
30 July
2024
2023
£
£

Cash at bank and in hand
188
368

188
368



6.


SHARE CAPITAL

28 July
30 July
2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023: 1) Ordinary share of £1.00
1
1


Page 4


CHAPEAU ROASTERY LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 28 JULY 2024

7.


RESERVES

Profit and loss account

The profit and loss account includes all current and prior periods profits and losses.


8.


RELATED PARTY TRANSACTIONS

The Company has taken the exemption available under FRS 102 from disclosing the details of transactions between wholly owned members of the same group. There are no additional transactions and balances with other related parties.


9.


CONTROLLING PARTY

The immediate parent of the Company is Watchhouse Coffee Holdings Limited, a company incorporated in England and Wales. The ultimate controlling party is Roland Marcelin-Horne.

Page 5