Company Registration No. SC693233 (Scotland)
Spell Coffee Limited
Unaudited accounts
for the year ended 30 April 2025
Spell Coffee Limited
Unaudited accounts
Contents
Spell Coffee Limited
Company Information
for the year ended 30 April 2025
Company Number
SC693233 (Scotland)
Registered Office
49 John Finnie Street
Kilmarnock
Ayrshire
KA1 1BL
Scotland
Spell Coffee Limited
Statement of financial position
as at 30 April 2025
Tangible assets
62,995
51,277
Cash at bank and in hand
69,359
13,333
Creditors: amounts falling due within one year
(63,687)
(35,370)
Net current assets/(liabilities)
8,346
(17,554)
Called up share capital
280
280
Profit and loss account
71,061
33,443
Shareholders' funds
71,341
33,723
For the year ending 30 April 2025 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 3 July 2025 and were signed on its behalf by
Stuart Pell
Director
Company Registration No. SC693233
Spell Coffee Limited
Notes to the Accounts
for the year ended 30 April 2025
Spell Coffee Limited is a private company, limited by shares, registered in Scotland, registration number SC693233. The registered office is 49 John Finnie Street, Kilmarnock, Ayrshire, KA1 1BL, Scotland.
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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 May 2024
40,690
29,070
69,760
Additions
10,000
22,717
32,717
At 30 April 2025
50,690
51,787
102,477
At 1 May 2024
18,483
-
18,483
Charge for the year
8,052
12,947
20,999
At 30 April 2025
26,535
12,947
39,482
At 30 April 2025
24,155
38,840
62,995
At 30 April 2024
22,207
29,070
51,277
Spell Coffee Limited
Notes to the Accounts
for the year ended 30 April 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
13,390
-
Other creditors
48,572
39,475
Loans from directors
6,295
211
7
Average number of employees
During the year the average number of employees was 17 (2024: 13).