17 October 2023 false No description of principal activity Taxfiler 2024.6 NI703255business:PrivateLimitedCompanyLtd2023-10-172024-10-31 NI7032552023-10-16 NI7032552023-10-172024-10-31 NI703255business:AuditExemptWithAccountantsReport2023-10-172024-10-31 NI703255business:FilletedAccounts2023-10-172024-10-31 NI7032552024-10-31 NI703255business:Director12023-10-172024-10-31 NI703255core:WithinOneYear2024-10-31 NI703255core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 NI703255core:PreviouslyStatedAmount2024-10-31 NI703255business:SmallEntities2023-10-172024-10-31 NI703255countries:NorthernIreland2023-10-172024-10-31 NI703255core:PlantMachinery2023-10-172024-10-31 NI703255core:PlantMachinery2023-10-16 NI703255core:PlantMachinery2024-10-31 iso4217:GBP xbrli:pure
Company Registration No. NI703255 (Northern Ireland)
Rover Coffee House Ltd Unaudited accounts for the period from 17 October 2023 to 31 October 2024
Rover Coffee House Ltd Unaudited accounts Contents
Page
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Rover Coffee House Ltd Company Information for the period from 17 October 2023 to 31 October 2024
Director
Ricardo Brandao
Company Number
NI703255 (Northern Ireland)
Accountants
DJB Accounting Ltd 34 Knockmoyle Drive Greystone Road Antrim BT41 1HE
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Rover Coffee House Ltd Statement of financial position as at 31 October 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
15,000 
Current assets
Inventories
500 
Cash at bank and in hand
7,912 
8,412 
Creditors: amounts falling due within one year
(27,166)
Net current liabilities
(18,754)
Net liabilities
(3,754)
Capital and reserves
Profit and loss account
(3,754)
Shareholders' funds
(3,754)
For the period ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 January 2025 and were signed on its behalf by
Ricardo Brandao Director Company Registration No. NI703255
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Rover Coffee House Ltd Notes to the Accounts for the period from 17 October 2023 to 31 October 2024
1
Statutory information
Rover Coffee House Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI703255.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Rover Coffee House Ltd Notes to the Accounts for the period from 17 October 2023 to 31 October 2024
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 17 October 2023
- 
Additions
18,750 
At 31 October 2024
18,750 
Depreciation
Charge for the period
3,750 
At 31 October 2024
3,750 
Net book value
At 31 October 2024
15,000 
5
Creditors: amounts falling due within one year
2024 
£ 
Bank loans and overdrafts
(1,111)
VAT
11,747 
Other creditors
2,235 
Loans from directors
14,295 
27,166 
6
Average number of employees
During the period the average number of employees was 0.
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