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REGISTERED NUMBER: SC329912 (Scotland)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

Caber Coffee Limited

Caber Coffee Limited (Registered number: SC329912)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 9

Caber Coffee Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mrs M A Leask
F Leask





REGISTERED OFFICE: 55-57 West High Street
INVERURIE
AB51 3QQ





REGISTERED NUMBER: SC329912 (Scotland)





ACCOUNTANTS: Atholl Scott
55-57 West High Street
INVERURIE
AB51 3QQ

Caber Coffee Limited (Registered number: SC329912)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 609,159 577,879
609,159 577,879

CURRENT ASSETS
Stocks 6 130,223 123,731
Debtors 7 129,118 126,516
Cash at bank and in hand 162,279 166,978
421,620 417,225
CREDITORS
Amounts falling due within one
year

8

(364,799

)

(323,685

)
NET CURRENT ASSETS 56,821 93,540
TOTAL ASSETS LESS CURRENT
LIABILITIES

665,980

671,419

CREDITORS
Amounts falling due after more
than one year

9

(86,694

)

(101,838

)

PROVISIONS FOR LIABILITIES 11 (69,066 ) (61,389 )
NET ASSETS 510,220 508,192

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 510,120 508,092
SHAREHOLDERS' FUNDS 510,220 508,192

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Caber Coffee Limited (Registered number: SC329912)

Balance Sheet - continued
30 November 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 8 July 2025 and were signed on its behalf by:




Mrs M A Leask - Director



F Leask - Director


Caber Coffee Limited (Registered number: SC329912)

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

1. STATUTORY INFORMATION

Caber Coffee Limited is a private company, limited by shares , registered in Scotland. 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 represents amounts receivable for goods sold and services rendered during the year, exclusive of value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, has now been fully amortised.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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.


Caber Coffee Limited (Registered number: SC329912)

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

2. ACCOUNTING POLICIES - continued
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.

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.

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

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 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 198,000
AMORTISATION
At 1 December 2023
and 30 November 2024 198,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

Caber Coffee Limited (Registered number: SC329912)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 December 2023 391,814 399,757 32,234
Additions 884 16,008 716
Disposals - - -
At 30 November 2024 392,698 415,765 32,950
DEPRECIATION
At 1 December 2023 86,515 225,795 24,822
Charge for year 7,856 28,512 1,218
Eliminated on disposal - - -
At 30 November 2024 94,371 254,307 26,040
NET BOOK VALUE
At 30 November 2024 298,327 161,458 6,910
At 30 November 2023 305,299 173,962 7,412

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 December 2023 128,998 30,324 983,127
Additions 100,657 1,784 120,049
Disposals (12,000 ) - (12,000 )
At 30 November 2024 217,655 32,108 1,091,176
DEPRECIATION
At 1 December 2023 43,653 24,463 405,248
Charge for year 45,790 2,546 85,922
Eliminated on disposal (9,153 ) - (9,153 )
At 30 November 2024 80,290 27,009 482,017
NET BOOK VALUE
At 30 November 2024 137,365 5,099 609,159
At 30 November 2023 85,345 5,861 577,879

Caber Coffee Limited (Registered number: SC329912)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 December 2023 102,998
Additions 50,998
At 30 November 2024 153,996
DEPRECIATION
At 1 December 2023 28,375
Charge for year 31,406
At 30 November 2024 59,781
NET BOOK VALUE
At 30 November 2024 94,215
At 30 November 2023 74,623

6. STOCKS
30.11.24 30.11.23
£    £   
Stocks 130,223 123,731

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 126,502 125,692
Prepayments 2,616 824
129,118 126,516

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 16,360 15,400
Hire purchase contracts 24,204 16,063
Trade creditors 216,155 168,519
Tax 14,896 20,178
PAYE 11,770 14,357
VAT 4,211 11,696
Directors' loan accounts 17,000 16,999
Accrued expenses 60,203 60,473
364,799 323,685

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.24 30.11.23
£    £   
Bank loans - 2-5 years 64,039 81,103
Hire purchase contracts 22,655 20,735
86,694 101,838

Caber Coffee Limited (Registered number: SC329912)

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

10. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Bank loans 80,399 96,503

Clydesdale Bank PLC hold security over the business premises at 614 Holburn Street, Aberdeen which was granted on 11 April 2008.

Clydesdale Bank PLC hold a floating charge over the assets of the business which was granted on 24 June 2015.

11. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 69,066 61,389

Deferred
tax
£   
Balance at 1 December 2023 61,389
Provided during year 7,677
Balance at 30 November 2024 69,066

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The loan from F Leask (Director) to the company was increased by £1 leaving a balance of £17,000 (2023 £16,999). This loan is unsecured, interest free and repayable on demand.

13. RELATED PARTY DISCLOSURES

During the year, total dividends of £46,211 were paid to the directors .

14. ULTIMATE CONTROLLING PARTY

Mr F Leask is the ultimate controlling party by virtue of his 60% shareholding in the company.

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Caber Coffee 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 Balance Sheet. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Caber Coffee Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Caber Coffee Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Caber Coffee Limited and state those matters that we have agreed to state to the Board of Directors of Caber Coffee Limited, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caber Coffee Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Caber Coffee Limited. You consider that Caber Coffee Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Caber Coffee Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/publicinterest/memberregulations.






Atholl Scott
55-57 West High Street
INVERURIE
AB51 3QQ


8 July 2025