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Registered Number: 11091402
England and Wales

 

 

 

HEAVEN COFFEE SHOP LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Director Adam Bury
Registered Number 11091402
Registered Office 30 LORD STREET
Wrexham
LL11 1LR
Accountants Helpbase Ltd
63 King Street
LL11 1HR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 November 2024.
Director
The director who served the company throughout the year was as follows:
Adam Bury
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Adam Bury
Director

Date approved: 10 August 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Helpbase Ltd
30 November 2024



....................................................

Helpbase Ltd

63 King Street
LL11 1HR
10 August 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 13,500    13,500 
Tangible fixed assets 4 27,571    26,101 
41,071    39,601 
Current assets      
Cash at bank and in hand 1,764    4,523 
Creditors: amount falling due within one year 5 (60,801)   (55,454)
Net current assets (59,037)   (50,931)
 
Total assets less current liabilities (17,966)   (11,330)
Creditors: amount falling due after more than one year 6 (5,777)   (10,518)
Net assets (23,743)   (21,848)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (23,843)   (21,948)
Shareholders' funds (23,743)   (21,848)
 


For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 10 August 2025 and were signed by:


-------------------------------
Adam Bury
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 December 2022 100  (18,254) (18,154)
Profit for the year (3,694) (3,694)
Total comprehensive income for the year (3,694) (3,694)
Total investments by and distributions to owners
At 30 November 2023 100  (21,948) (21,848)
At 01 December 2023 100  (21,948) (21,848)
Profit for the year (1,895) (1,895)
Total comprehensive income for the year (1,895) (1,895)
Total investments by and distributions to owners
At 30 November 2024 100  (23,843) (23,743)
5
General Information
HEAVEN COFFEE SHOP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11091402, registration address 30 LORD STREET, Wrexham, LL11 1LR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2023 15,000    15,000 
Additions  
Disposals  
At 30 November 2024 15,000    15,000 
Amortisation
At 01 December 2023 1,500    1,500 
Charge for year  
On disposals  
At 30 November 2024 1,500    1,500 
Net book values
At 30 November 2024 13,500    13,500 
At 30 November 2023 13,500    13,500 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Motor Vehicles   Total
  £   £   £
At 01 December 2023 795    25,829    26,624 
Additions 1,511      1,511 
Disposals    
At 30 November 2024 2,306    25,829    28,135 
Depreciation
At 01 December 2023 523      523 
Charge for year 41      41 
On disposals    
At 30 November 2024 564      564 
Net book values
Closing balance as at 30 November 2024 1,742    25,829    27,571 
Opening balance as at 01 December 2023 272    25,829    26,101 

The net book value of Motor Vehicles includes £ 25,829 (2023 £25,829) in respect of assets leased under finance leases or hire purchase contracts.

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,446    32,179 
Corporation Tax 754    754 
Directors' Current Accounts 55,147    15,203 
VAT 3,454    7,318 
60,801    55,454 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 5,777    10,518 
5,777    10,518 

6