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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

ARABICA ESPRESSO SERVICES LIMITED

ARABICA ESPRESSO SERVICES LIMITED (REGISTERED NUMBER: 07203781)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARABICA ESPRESSO SERVICES LIMITED

COMPANY INFORMATION
For The Year Ended 30 June 2024







DIRECTORS: M M Smith
C R Smith





REGISTERED OFFICE: Arabica House
Ebberns Road
Hemel Hempstead
Hertfordshire
HP3 9RD





REGISTERED NUMBER: 07203781 (England and Wales)






ARABICA ESPRESSO SERVICES LIMITED (REGISTERED NUMBER: 07203781)

BALANCE SHEET
30 June 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 71,294 86,490

CURRENT ASSETS
Stocks 26,200 20,939
Debtors 5 70,854 75,358
Cash at bank and in hand 21,619 14,936
118,673 111,233
CREDITORS
Amounts falling due within one year 6 100,841 103,902
NET CURRENT ASSETS 17,832 7,331
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,126

93,821

CREDITORS
Amounts falling due after more than one year 7 (27,779 ) (33,334 )

PROVISIONS FOR LIABILITIES (8,663 ) (8,442 )
NET ASSETS 52,684 52,045

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 51,684 51,045
SHAREHOLDERS' FUNDS 52,684 52,045

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





M M Smith - Director


ARABICA ESPRESSO SERVICES LIMITED (REGISTERED NUMBER: 07203781)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

Arabica Espresso Services 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 etc - 25% 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 2 (2023 - 1 ) .

ARABICA ESPRESSO SERVICES LIMITED (REGISTERED NUMBER: 07203781)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 191,186
Additions 6,426
At 30 June 2024 197,612
DEPRECIATION
At 1 July 2023 104,696
Charge for year 21,622
At 30 June 2024 126,318
NET BOOK VALUE
At 30 June 2024 71,294
At 30 June 2023 86,490

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,854 37,358
Amounts owed by related undertakings 52,000 38,000
70,854 75,358

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 5,556 5,556
Trade creditors 14,434 29,653
Amounts owed to related undertakings 38,733 32,733
Taxation and social security 39,161 30,420
Other creditors 2,957 5,540
100,841 103,902

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 27,779 33,334

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,556 11,111

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000