IRIS Accounts Production v25.1.4.42 05563773 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055637732023-09-30055637732024-09-30055637732023-10-012024-09-30055637732022-09-30055637732022-10-012023-09-30055637732023-09-3005563773ns15:EnglandWales2023-10-012024-09-3005563773ns14:PoundSterling2023-10-012024-09-3005563773ns10:Director12023-10-012024-09-3005563773ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3005563773ns10:SmallEntities2023-10-012024-09-3005563773ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3005563773ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3005563773ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3005563773ns10:FullAccounts2023-10-012024-09-3005563773ns10:Director22023-10-012024-09-3005563773ns10:Director32023-10-012024-09-3005563773ns10:CompanySecretary12023-10-012024-09-3005563773ns10:RegisteredOffice2023-10-012024-09-3005563773ns5:CurrentFinancialInstruments2024-09-3005563773ns5:CurrentFinancialInstruments2023-09-3005563773ns5:Non-currentFinancialInstruments2024-09-3005563773ns5:Non-currentFinancialInstruments2023-09-3005563773ns5:ShareCapital2024-09-3005563773ns5:ShareCapital2023-09-3005563773ns5:RetainedEarningsAccumulatedLosses2024-09-3005563773ns5:RetainedEarningsAccumulatedLosses2023-09-3005563773ns5:PlantMachinery2023-10-012024-09-3005563773ns5:LandBuildings2023-09-3005563773ns5:PlantMachinery2023-09-3005563773ns5:LandBuildings2023-10-012024-09-3005563773ns5:LandBuildings2024-09-3005563773ns5:PlantMachinery2024-09-3005563773ns5:LandBuildings2023-09-3005563773ns5:PlantMachinery2023-09-3005563773ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3005563773ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-30
REGISTERED NUMBER: 05563773 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

COFFEE ROASTERS LTD

COFFEE ROASTERS LTD (REGISTERED NUMBER: 05563773)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COFFEE ROASTERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: Mrs T G Klose
M J Klose
N T Prosser





SECRETARY: M J Klose





REGISTERED OFFICE: Unit 6 Cwrt Roger Mostyn
Builder Street
Llandudno
LL30 1DS





REGISTERED NUMBER: 05563773 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE

COFFEE ROASTERS LTD (REGISTERED NUMBER: 05563773)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,943 28,237

CURRENT ASSETS
Stocks 35,948 39,000
Debtors 5 108,931 90,404
Cash at bank and in hand 97,308 63,852
242,187 193,256
CREDITORS
Amounts falling due within one year 6 261,936 171,399
NET CURRENT (LIABILITIES)/ASSETS (19,749 ) 21,857
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,194

50,094

CREDITORS
Amounts falling due after more than one
year

7

5,451

14,767
NET ASSETS 16,743 35,327

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 16,741 35,325
16,743 35,327

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 ROASTERS LTD (REGISTERED NUMBER: 05563773)

BALANCE SHEET - 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 19 June 2025 and were signed on its behalf by:





M J Klose - Director


COFFEE ROASTERS LTD (REGISTERED NUMBER: 05563773)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Coffee Roasters Ltd 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. Turnover includes the sale of products and machine rentals.

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 etc - 20% on cost and 20% on reducing balance

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 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

COFFEE ROASTERS LTD (REGISTERED NUMBER: 05563773)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 42,227 261,228 303,455
Additions 3,159 23,132 26,291
At 30 September 2024 45,386 284,360 329,746
DEPRECIATION
At 1 October 2023 41,596 233,622 275,218
Charge for year 881 11,704 12,585
At 30 September 2024 42,477 245,326 287,803
NET BOOK VALUE
At 30 September 2024 2,909 39,034 41,943
At 30 September 2023 631 27,606 28,237

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 95,550 80,334
Other debtors 13,381 10,070
108,931 90,404

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 11,217 11,791
Hire purchase contracts - 2,042
Trade creditors 55,883 32,224
Taxation and social security 39,845 29,593
Other creditors 154,991 95,749
261,936 171,399

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 5,451 14,767