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Registered number: 13633713
Ginger Monkey Roastery Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13633713
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 11,688 8,485
11,688 8,485
CURRENT ASSETS
Stocks 5 2,500 950
Debtors 6 1,046 1,533
Cash at bank and in hand 1 -
3,547 2,483
Creditors: Amounts Falling Due Within One Year 7 (6,387 ) (8,368 )
NET CURRENT ASSETS (LIABILITIES) (2,840 ) (5,885 )
TOTAL ASSETS LESS CURRENT LIABILITIES 8,848 2,600
NET ASSETS 8,848 2,600
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 8,847 2,599
SHAREHOLDERS' FUNDS 8,848 2,600
For the year ending 30 September 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.
On behalf of the board
H E Hawthorne
Director
24 April 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Ginger Monkey Roastery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13633713 . The registered office is 31 Christleton Road, Boughton, CH3 5UF.
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 FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of coffee roasted bean goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 20% on cost
2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 2
Page 3
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 11,521
Additions 6,886
As at 30 September 2024 18,407
Depreciation
As at 1 October 2023 3,036
Provided during the period 3,683
As at 30 September 2024 6,719
Net Book Value
As at 30 September 2024 11,688
As at 1 October 2023 8,485
5. Stocks
2024 2023
£ £
Materials 2,500 950
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 408 1,148
Other debtors 638 385
1,046 1,533
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,769 3,341
Other creditors 4,618 5,027
6,387 8,368
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 2,470 -
2,470 -
10. Related Party Transactions
The directors have made an interest free loan available to the company during the period of £3,617 (2023 - £4,186), repayable on demand.
Page 4