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BLUE TURACO COFFEE LIMITED

Registered Number
11652289
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

BLUE TURACO COFFEE LIMITED
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

AKINLUYI, Samuel Oluwapelumi
KIESWICK, Richard Anthony
SANDE, Wycliffe

Registered Address

5 & 7 Pellew Arcade
Teign Street
Teignmouth
TQ14 8EB

Registered Number

11652289 (England and Wales)
BLUE TURACO COFFEE LIMITED
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks323,7306,009
Debtors49,278632
Cash at bank and on hand14,03893,676
47,046100,317
Creditors amounts falling due within one year5(265,297)(122,264)
Net current assets (liabilities)(218,251)(21,947)
Total assets less current liabilities(218,251)(21,947)
Net assets(218,251)(21,947)
Capital and reserves
Called up share capital116100
Profit and loss account(218,367)(22,047)
Shareholders' funds(218,251)(21,947)
The financial statements were approved and authorised for issue by the Board of Directors on 28 May 2025, and are signed on its behalf by:
KIESWICK, Richard Anthony
Director
SANDE, Wycliffe
Director

Registered Company No. 11652289
BLUE TURACO COFFEE LIMITED
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year21
3.Stocks

2024

2023

££
Finished goods20,0006,009
Other stocks3,730-
Total23,7306,009
4.Debtors: amounts due within one year

2024

2023

££
Other debtors9,278632
Total9,278632
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables4,841-
Taxation and social security2323
Other creditors257,639121,879
Accrued liabilities and deferred income2,794362
Total265,297122,264