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THIRD CIRCLE COFFEE LTD

Registered Number
SC790489
(Scotland)

Unaudited Financial Statements for the Period ended
30 November 2024

THIRD CIRCLE COFFEE LTD
Company Information
for the period from 24 November 2023 to 30 November 2024

Directors

GRAHAM, Ryan Robert
MIJARES CRUZ, Cinthia Carolina

Registered Address

22 College Bounds
Aberdeen
AB24 3DS

Registered Number

SC790489 (Scotland)
THIRD CIRCLE COFFEE LTD
Balance Sheet as at
30 November 2024

Notes

2024

£

£

ASSETS
Fixed assets
Tangible assets320,440
20,440
Current assets
Debtors2,954
2,954
2,954
23,394
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Profit and loss account(7,664)
(7,664)
Liabilities
Creditors amounts falling due within one year31,058
23,394
The financial statements were approved and authorised for issue by the Board of Directors on 26 April 2025, and are signed on its behalf by:
MIJARES CRUZ, Cinthia Carolina
Director
Registered Company No. SC790489
THIRD CIRCLE COFFEE LTD
Notes to the Financial Statements
for the period ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year0
3.Tangible fixed assets

Total

£
Cost or valuation
Additions20,440
At 30 November 2420,440
Net book value
At 30 November 2420,440
At 23 November 23-