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Registered number: SC350673
SYMPOSIUM COFFEE HOUSE LTD.
Unaudited Financial Statements
For the Period 1 December 2022 to 31 May 2024
Annette Ferguson Scotland Ltd
28 Kittlegairy Crescent
Peebles
EH45 9NJ
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: SC350673
31 May 2024 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 461,038 467,510
461,038 467,510
CURRENT ASSETS
Stocks 6 3,000 3,000
Debtors 7 (4,796 ) (46,417 )
Cash at bank and in hand 208,402 88,850
206,606 45,433
Creditors: Amounts Falling Due Within One Year 8 (570,282 ) (395,831 )
NET CURRENT ASSETS (LIABILITIES) (363,676 ) (350,398 )
TOTAL ASSETS LESS CURRENT LIABILITIES 97,362 117,112
NET ASSETS 97,362 117,112
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 97,361 117,111
SHAREHOLDERS' FUNDS 97,362 117,112
Page 1
Page 2
For the period ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Paul Haggath
Director
15/05/2025
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 December 2021 1 96,547 96,548
Profit for the year and total comprehensive income - 33,214 33,214
Dividends paid - (12,650) (12,650)
As at 30 November 2022 and 1 December 2022 1 117,111 117,112
Profit for the period and total comprehensive income - 10,150 10,150
Dividends paid - (29,900) (29,900)
As at 31 May 2024 1 97,361 97,362
Page 3
Page 4
Notes to the Financial Statements
1. General Information
SYMPOSIUM COFFEE HOUSE LTD. is a private company, limited by shares, incorporated in Scotland, registered number SC350673 . The registered office is C/O Annette & Co. Room 3, 12 Elm Court, Cavalry Park, Peebles, Scotland, EH45 9BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation Currency
The accounts are presented in £ sterling.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 1% SL
Plant & Machinery 25% SLM
Motor Vehicles 25% RB
Fixtures & Fittings 25% RB
Computer Equipment 25% SLM
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 56 (2022: 56)
56 56
Page 4
Page 5
4. Intangible Assets
Other
£
Cost
As at 1 December 2022 17,000
As at 31 May 2024 17,000
Amortisation
As at 1 December 2022 17,000
As at 31 May 2024 17,000
Net Book Value
As at 31 May 2024 -
As at 1 December 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2022 424,366 - 5,950 128,334
Additions 5,000 1,171 10,750 1,284
As at 31 May 2024 429,366 1,171 16,700 129,618
Depreciation
As at 1 December 2022 26,609 - 99 68,426
Provided during the period 3,643 106 4,150 15,326
As at 31 May 2024 30,252 106 4,249 83,752
Net Book Value
As at 31 May 2024 399,114 1,065 12,451 45,866
As at 1 December 2022 397,757 - 5,851 59,908
Computer Equipment Total
£ £
Cost
As at 1 December 2022 5,808 564,458
Additions - 18,205
As at 31 May 2024 5,808 582,663
Depreciation
As at 1 December 2022 1,814 96,948
Provided during the period 1,452 24,677
As at 31 May 2024 3,266 121,625
...CONTINUED
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Net Book Value
As at 31 May 2024 2,542 461,038
As at 1 December 2022 3,994 467,510
6. Stocks
31 May 2024 30 November 2022
£ £
Stock 3,000 3,000
7. Debtors
31 May 2024 30 November 2022
£ £
Due within one year
Trade debtors (4,796 ) -
VAT - 4,413
Amounts owed by group undertakings - (50,830 )
(4,796 ) (46,417 )
8. Creditors: Amounts Falling Due Within One Year
31 May 2024 30 November 2022
£ £
Trade creditors 31,957 52,577
Bank loans and overdrafts 123,513 148,359
Other loans (7,140 ) (150 )
Corporation tax 18,610 29,228
Other taxes and social security 14,313 18,474
VAT 46,075 -
Net wages 9,319 231
Other creditors 6,642 3,242
Director's loan account 129,602 143,870
Amounts owed to group undertakings 197,391 -
570,282 395,831
9. Share Capital
31 May 2024 30 November 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 6