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REGISTERED NUMBER: 04224461 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Coffee Cup Equipment Limited

Coffee Cup Equipment Limited (Registered number: 04224461)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 7

Coffee Cup Equipment Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: S J Fitzpatrick
M E Fitzpatrick
C C Fitzpatrick
A G Fitzpatrick





SECRETARY: C C Fitzpatrick





REGISTERED OFFICE: Unit 5
24 Central Avenue
West Molesey
Surrey
KT8 2QH





REGISTERED NUMBER: 04224461 (England and Wales)





ACCOUNTANTS: Hamilton Accountants Ltd
29 Bakers Orchard
Wooburn Green
Buckinghamshire
HP10 0LS

Coffee Cup Equipment Limited (Registered number: 04224461)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 429,273 398,783

CURRENT ASSETS
Stocks 52,160 45,648
Debtors 5 110,520 129,341
Cash at bank and in hand 353,986 280,569
516,666 455,558
CREDITORS
Amounts falling due within one year 6 192,522 203,152
NET CURRENT ASSETS 324,144 252,406
TOTAL ASSETS LESS CURRENT
LIABILITIES

753,417

651,189

CREDITORS
Amounts falling due after more than one
year

7

(35,415

)

(63,747

)

PROVISIONS FOR LIABILITIES (104,000 ) (72,850 )

ACCRUALS AND DEFERRED INCOME (1,820 ) (1,820 )
NET ASSETS 612,182 512,772

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 612,082 512,672
SHAREHOLDERS' FUNDS 612,182 512,772

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

Coffee Cup Equipment Limited (Registered number: 04224461)

Statement of Financial Position - continued
30 September 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2025 and were signed on its behalf by:





S J Fitzpatrick - Director


Coffee Cup Equipment Limited (Registered number: 04224461)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Coffee Cup Equipment 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.

The accounts are prepared on a going concern basis, the use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover
Turnover represents amounts receivable in respect of catering equipment rentals and sundry goods supplied, net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance and 15% 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 year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Coffee Cup Equipment Limited (Registered number: 04224461)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 25,914 1,919,211 151,331 96,801 2,193,257
Additions - 164,780 6,164 3,788 174,732
Disposals - - - (13,802 ) (13,802 )
At 30 September 2024 25,914 2,083,991 157,495 86,787 2,354,187
DEPRECIATION
At 1 October 2023 15,496 1,611,177 103,098 64,703 1,794,474
Charge for year 3,887 114,172 15,442 10,322 143,823
Eliminated on disposal - - - (13,383 ) (13,383 )
At 30 September 2024 19,383 1,725,349 118,540 61,642 1,924,914
NET BOOK VALUE
At 30 September 2024 6,531 358,642 38,955 25,145 429,273
At 30 September 2023 10,418 308,034 48,233 32,098 398,783

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 October 2023 41,264
Disposals (13,802 )
At 30 September 2024 27,462
DEPRECIATION
At 1 October 2023 38,009
Charge for year 814
Eliminated on disposal (13,383 )
At 30 September 2024 25,440
NET BOOK VALUE
At 30 September 2024 2,022
At 30 September 2023 3,255

Coffee Cup Equipment Limited (Registered number: 04224461)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 31,821 22,368
Other debtors 28,332 28,332
Prepayments and accrued income 14,952 14,894
75,105 65,594

Amounts falling due after more than one year:
Other debtors 35,415 63,747

Aggregate amounts 110,520 129,341

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 21,343 24,100
Corporation tax 6,913 29,338
Paye/NI and other Tax 50,332 43,727
Other creditors 6,665 7,548
Directors' loan accounts 28,332 28,332
Client rental deposits 76,492 67,062
Accrued expenses 2,445 3,045
192,522 203,152

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Directors' loan accounts 35,415 63,747

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   

Obligations under hire purchase contracts are secured on the assets concerned.

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Fitzpatrick.

Coffee Cup Equipment Limited

Report of the Accountants to the Directors of
Coffee Cup Equipment Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Hamilton Accountants Ltd
29 Bakers Orchard
Wooburn Green
Buckinghamshire
HP10 0LS


18 June 2025