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REGISTERED NUMBER: 11849497 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

NORTHERN EDGE COFFEE LIMITED

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Chartered Accountants' Report 2

Profit and Loss Account 3

Balance Sheet 4

Notes to the Financial Statements 6


NORTHERN EDGE COFFEE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: D P Inglis





REGISTERED OFFICE: 7 Silver Street
Berwick Upon Tweed
Northumberland
TD15 1HU





REGISTERED NUMBER: 11849497 (England and Wales)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
NORTHERN EDGE COFFEE LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Northern Edge Coffee Limited for the year ended 31 March 2025 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Northern Edge Coffee Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Northern Edge Coffee Limited and state those matters that we have agreed to state to the director of Northern Edge Coffee Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Northern Edge Coffee Limited and its director for our work or for this report.

It is your duty to ensure that Northern Edge 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 Northern Edge Coffee Limited. You consider that Northern Edge 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 Northern Edge 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.






J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP


2 June 2025

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025

31/3/25 31/3/24
Notes £    £   

TURNOVER 550,706 467,072

Cost of sales 359,157 281,813
GROSS PROFIT 191,549 185,259

Administrative expenses 117,881 101,815
73,668 83,444

Other operating income 3,960 3,485
OPERATING PROFIT 4 77,628 86,929

Interest receivable and similar income 392 513
78,020 87,442

Interest payable and similar expenses 525 525
PROFIT BEFORE TAXATION 77,495 86,917

Tax on profit 18,199 19,230
PROFIT FOR THE FINANCIAL YEAR 59,296 67,687

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

BALANCE SHEET
31 MARCH 2025

31/3/25 31/3/24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 86,902 80,732
Investment property 6 32,083 32,083
118,985 112,815

CURRENT ASSETS
Stocks 4,700 4,700
Debtors 7 6,025 10,352
Cash at bank 15,533 60,383
26,258 75,435
CREDITORS
Amounts falling due within one year 8 52,559 44,260
NET CURRENT (LIABILITIES)/ASSETS (26,301 ) 31,175
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,684

143,990

CREDITORS
Amounts falling due after more than one
year

9

(1,486

)

(8,261

)

PROVISIONS FOR LIABILITIES (16,512 ) (15,339 )
NET ASSETS 74,686 120,390

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 74,586 120,290
SHAREHOLDERS' FUNDS 74,686 120,390

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

BALANCE SHEET - continued
31 MARCH 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 2 June 2025 and were signed by:





D P Inglis - Director


NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Northern Edge Coffee 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 - 15% on reducing balance
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. OPERATING PROFIT

The operating profit is stated after charging:

31/3/25 31/3/24
£    £   
Depreciation - owned assets 20,113 21,599

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 April 2024 55,996 3,397 72,966 132,359
Additions 376 1,681 32,698 34,755
Disposals - - (10,700 ) (10,700 )
At 31 March 2025 56,372 5,078 94,964 156,414
DEPRECIATION
At 1 April 2024 25,670 1,474 24,483 51,627
Charge for year 4,596 701 14,816 20,113
Eliminated on disposal - - (2,228 ) (2,228 )
At 31 March 2025 30,266 2,175 37,071 69,512
NET BOOK VALUE
At 31 March 2025 26,106 2,903 57,893 86,902
At 31 March 2024 30,326 1,923 48,483 80,732

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 32,083
NET BOOK VALUE
At 31 March 2025 32,083
At 31 March 2024 32,083

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade debtors 6,025 10,352

NORTHERN EDGE COFFEE LIMITED (REGISTERED NUMBER: 11849497)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Bank loans and overdrafts 6,952 6,952
Trade creditors 402 4,499
Taxation and social security 27,467 28,332
Other creditors 17,738 4,477
52,559 44,260

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Bank loans 1,486 8,261

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31/3/25 31/3/24
£    £   
D P Inglis
Balance outstanding at start of year - 29,844
Amounts repaid - (29,844 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -