Registered Number:NI670862 |
For the year ended 31 July 2024
Northern Ireland
Unaudited Financial Statements
For the year ended 31 July 2024
BJCS Coffee Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
BJCS Coffee Limited
Statement of Financial Position
2023
2024
Property, plant and equipment |
41,893
36,106
2
41,893
36,106
6,211
6,321
3
Trade and other receivables |
1,097
1,429
4
7,694
Cash and cash equivalents |
8,613
16,363
15,002
Trade and other payables: amounts falling due within one |
year |
(29,689)
(32,322)
5
(14,687)
(15,959)
Net current liabilities
Total assets less current liabilities |
25,934
21,419
Trade and other payables: amounts falling due after more |
than one year |
(4,311)
-
6
25,934
Net assets
17,108
3
3
25,931
17,105
25,934
17,108
Shareholders' funds
For the year ended 31 July 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 of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006 |
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
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. |
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
Fionnuala Mary Kelly Director |
These financial statements were approved and authorised for issue by the Board on 25 April 2025 and were signed by: |
The notes form part of these financial statements |
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For the year ended 31 July 2024
BJCS Coffee Limited
Notes to the Financial Statements
Statutory Information
BJCS Coffee Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration |
number NI670862. |
60 Upper English Street
Armagh
BT61 7LG
The presentation currency is £ sterling. |
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
modified by the revaluation of certain assets. |
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes. |
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Furniture and Fittings
Inventories
Inventories are value at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 31 July 2024
BJCS Coffee Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment |
46,797
650
4,600
41,547
15,917
2,512
5,245
8,160
49,707
9,845
3,162
62,714
Provision for depreciation and impairment |
10,691
162
1,362
9,167
Charge for year
10,130
750
1,272
8,108
20,821
912
2,634
17,275
32,432
7,211
2,250
41,893
32,380
3,238
488
36,106
2023
2024
6,321
6,211
4. Trade and other receivables |
2023
2024
1,429
1,097
5. Trade and other payables: amounts falling due within one year |
2023
2024
6,009
7,277
5,544
2,029
Taxation and social security |
12,974
7,745
7,795
12,638
32,322
29,689
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For the year ended 31 July 2024
BJCS Coffee Limited
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year |
2023
2024
-
4,311
7. Average number of persons employed |
During the year the average number of employees was 13 (2023 : 15)
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