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REGISTERED NUMBER: 14725591 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

2B ROASTERY LTD

2B ROASTERY LTD (REGISTERED NUMBER: 14725591)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


2B ROASTERY LTD

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







Directors: Mr S G Jones
Mr D P Jones





Registered office: 6 Waterside Court
St Helens Technology Campus
St. Helens
Merseyside
WA9 1UA





Registered number: 14725591 (England and Wales)





Accountants: Cowgills Limited
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

2B ROASTERY LTD (REGISTERED NUMBER: 14725591)

Balance Sheet
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,592 25,165

CURRENT ASSETS
Debtors 5 13,596 38,928
Cash at bank 5,377 5,597
18,973 44,525
CREDITORS
Amounts falling due within one year 6 19,428 56,303
NET CURRENT LIABILITIES (455 ) (11,778 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,137

13,387

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 25,135 13,385
SHAREHOLDERS' FUNDS 25,137 13,387

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 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2025 and were signed on its behalf by:





Mr S G Jones - Director


2B ROASTERY LTD (REGISTERED NUMBER: 14725591)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

2B Roastery Ltd 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 - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
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 4 (2024 - 4 ) .

2B ROASTERY LTD (REGISTERED NUMBER: 14725591)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2024 30,873 - 30,873
Additions 6,096 1,249 7,345
At 31 March 2025 36,969 1,249 38,218
DEPRECIATION
At 1 April 2024 5,708 - 5,708
Charge for year 6,814 104 6,918
At 31 March 2025 12,522 104 12,626
NET BOOK VALUE
At 31 March 2025 24,447 1,145 25,592
At 31 March 2024 25,165 - 25,165

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors - 362
Amounts owed by associates 13,330 20,935
Other debtors 266 17,631
13,596 38,928

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 1,165 11,442
Trade creditors 5,870 26,709
Taxation and social security 3,931 7,221
Other creditors 8,462 10,931
19,428 56,303

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
2 Ordinary 2 2 2