Company Registration No. 14027526 (England and Wales)
South West Coffee Tech Ltd
Unaudited accounts
for the year ended 30 April 2025
South West Coffee Tech Ltd
Unaudited accounts
Contents
South West Coffee Tech Ltd
Company Information
for the year ended 30 April 2025
Directors
Calum Lamont
Sophia Lamont
Aaron King
Company Number
14027526 (England and Wales)
Registered Office
ELM HOUSE 10 FOUNTAIN COURT
NEW LEAZE
BRADLEY STOKE
BRISTOL
BS32 4LA
UNITED KINGDOM
Accountants
Evans Entwistle
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
South West Coffee Tech Ltd
for the year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of South West Coffee Tech Ltd for the year ended 30 April 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Office 12a
Equinox South, Great Park Road
Bradley Stoke
Bristol
BS32 4QL
4 June 2025
South West Coffee Tech Ltd
Statement of financial position
as at 30 April 2025
Tangible assets
37,197
31,108
Cash at bank and in hand
46,681
26,678
Creditors: amounts falling due within one year
(60,018)
(38,979)
Net current assets
30,632
28,746
Total assets less current liabilities
67,829
59,854
Creditors: amounts falling due after more than one year
(304)
(8,864)
Provisions for liabilities
Deferred tax
(7,067)
(5,910)
Called up share capital
3
3
Profit and loss account
60,455
45,077
Shareholders' funds
60,458
45,080
For the year ending 30 April 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2025 and were signed on its behalf by
Calum Lamont
Director
Company Registration No. 14027526
South West Coffee Tech Ltd
Notes to the Accounts
for the year ended 30 April 2025
South West Coffee Tech Ltd is a private company, limited by shares, registered in England and Wales, registration number 14027526. The registered office is ELM HOUSE 10 FOUNTAIN COURT, NEW LEAZE, BRADLEY STOKE, BRISTOL, BS32 4LA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 Years Straight Line
Computer equipment
3 Years Straight Line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
South West Coffee Tech Ltd
Notes to the Accounts
for the year ended 30 April 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 May 2024
37,120
2,181
39,301
At 30 April 2025
52,110
2,181
54,291
At 1 May 2024
7,599
594
8,193
Charge for the year
8,174
727
8,901
At 30 April 2025
15,773
1,321
17,094
At 30 April 2025
36,337
860
37,197
At 30 April 2024
29,521
1,587
31,108
Amounts falling due within one year
Trade debtors
38,501
41,047
Accrued income and prepayments
144
-
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
8,094
3,160
Taxes and social security
27,694
25,627
7
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
304
8,864
Allotted, called up and fully paid:
300 Ordinary shares of £0.01 each
3
3
9
Average number of employees
During the year the average number of employees was 5 (2024: 3).