Registered number
11070015
G.J. COFFEES (UK) LTD
Filleted Accounts
30 November 2024
G.J. COFFEES (UK) LTD
Registered number: 11070015
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 118,531 121,862
Current assets
Stocks 5,113 4,401
Debtors 4 534 7,555
Cash at bank and in hand 10,702 11,696
16,349 23,652
Creditors: amounts falling due within one year 5 (26,985) (25,571)
Net current assets/(liabilities) (10,636) (1,919)
Total assets less current liabilities 107,895 119,943
Creditors: amounts falling due after more than one year 6 (170,568) (207,387)
Net assets/(liabilities) (62,673) (87,444)
Capital and reserves
Called up share capital 100 100
Profit and loss account (62,773) (87,544)
Shareholder's funds (62,673) (87,444)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs Sidra Ali
Director
Approved by the board on 23 June 2025
G.J. COFFEES (UK) LTD
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
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).
Turnover
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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold improvements 2% Reducing balance
Fixtures, fittings, tools and equipment 10% Reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 14 10
3 Tangible fixed assets
Land and buildings Fixture & fittings Total
£ £ £
Cost
At 1 December 2023 116,983 13,789 130,772
At 30 November 2024 116,983 13,789 130,772
Depreciation
At 1 December 2023 6,290 2,620 8,910
Charge for the year 2,214 1,117 3,331
At 30 November 2024 8,504 3,737 12,241
Net book value
At 30 November 2024 108,479 10,052 118,531
At 30 November 2023 110,693 11,169 121,862
4 Debtors 2024 2023
£ £
Trade debtors 534 549
Other debtors - 7,006
534 7,555
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 1,559 195
Other creditors 25,426 25,376
26,985 25,571
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bounce back loan - 46,248
Director's account 170,568 161,139
170,568 207,387
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