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REGISTERED NUMBER: 15140930 (England and Wales)













FINANCIAL STATEMENTS

FOR THE PERIOD

15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024

FOR

REPETITION COFFEE PRODUCTION LIMITED

REPETITION COFFEE PRODUCTION LIMITED (REGISTERED NUMBER: 15140930)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


REPETITION COFFEE PRODUCTION LIMITED

COMPANY INFORMATION
FOR THE PERIOD 15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024







DIRECTORS: Mr B N Ferrao
Mr J M Thorley



REGISTERED OFFICE: Unit 7c Fountayne Road
London
N15 4QN



REGISTERED NUMBER: 15140930 (England and Wales)



ACCOUNTANTS: Marsland Nash Associates
Chartered Tax Advisers, Accountants
and Business Consultants
Vantage Point House
Silverhills Road
Decoy Industrial Estate
Newton Abbot
Devon
TQ12 5ND



BANKERS: Revolut

REPETITION COFFEE PRODUCTION LIMITED (REGISTERED NUMBER: 15140930)

BALANCE SHEET
30 SEPTEMBER 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 23,628

CURRENT ASSETS
Stocks 5 7,081
Debtors 6 53,085
Cash at bank 10,339
70,505
CREDITORS
Amounts falling due within one year 7 48,626
NET CURRENT ASSETS 21,879
TOTAL ASSETS LESS CURRENT LIABILITIES 45,507

CAPITAL AND RESERVES
Called up share capital 98
Share premium 79,982
Retained earnings (34,573 )
SHAREHOLDERS' FUNDS 45,507

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2025 and were signed on its behalf by:



Mr B N Ferrao - Director



Mr J M Thorley - Director


REPETITION COFFEE PRODUCTION LIMITED (REGISTERED NUMBER: 15140930)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Repetition Coffee Production Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

REPETITION COFFEE PRODUCTION LIMITED (REGISTERED NUMBER: 15140930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
Additions 27,863 1,283 330 29,476
At 30 September 2024 27,863 1,283 330 29,476
DEPRECIATION
Charge for period 5,573 192 83 5,848
At 30 September 2024 5,573 192 83 5,848
NET BOOK VALUE
At 30 September 2024 22,290 1,091 247 23,628

5. STOCKS
£   
Stocks 7,081

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 17,241
Other debtors 10,000
Directors' current accounts 21,537
VAT 4,307
53,085

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 8,358
Social security and other taxes 191
Other creditors 37,600
Accrued expenses 2,477
48,626

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 30 September 2024:

£   
Mr B N Ferrao
Balance outstanding at start of period -
Amounts advanced 9,506
Amounts repaid (2,131 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 7,375

REPETITION COFFEE PRODUCTION LIMITED (REGISTERED NUMBER: 15140930)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 15 SEPTEMBER 2023 TO 30 SEPTEMBER 2024


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr J M Thorley
Balance outstanding at start of period -
Amounts advanced 29,416
Amounts repaid (15,254 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 14,162

Loans are unsecured, interest free and repayable on demand.