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REGISTERED NUMBER: 10900026 (England and Wales)















Financial Statements for the Year Ended 31st March 2025

for

Deaf Cat Coffee Limited

Deaf Cat Coffee Limited (Registered number: 10900026)

Contents of the Financial Statements
for the year ended 31st March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Deaf Cat Coffee Limited

Company Information
for the year ended 31st March 2025







DIRECTOR: K Middleton





REGISTERED OFFICE: 1-3 Manor Road
Chatham
Kent
ME4 6AE





REGISTERED NUMBER: 10900026 (England and Wales)





ACCOUNTANTS: Beak Kemmenoe
Chartered Accountants
1-3 Manor Road
Chatham
Kent
ME4 6AE

Deaf Cat Coffee Limited (Registered number: 10900026)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,544 39,825

CURRENT ASSETS
Stocks 4,000 1,750
Debtors 5 107,564 4,230
Cash at bank 31,013 78,972
142,577 84,952
CREDITORS
Amounts falling due within one year 6 28,333 43,320
NET CURRENT ASSETS 114,244 41,632
TOTAL ASSETS LESS CURRENT
LIABILITIES

119,788

81,457

CREDITORS
Amounts falling due after more than one
year

7

(19,076

)

-

PROVISIONS FOR LIABILITIES (1,054 ) (7,567 )
NET ASSETS 99,658 73,890

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 99,558 73,790
SHAREHOLDERS' FUNDS 99,658 73,890

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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.

Deaf Cat Coffee Limited (Registered number: 10900026)

Balance Sheet - continued
31st March 2025


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14th August 2025 and were signed by:





K Middleton - Director


Deaf Cat Coffee Limited (Registered number: 10900026)

Notes to the Financial Statements
for the year ended 31st March 2025


1. STATUTORY INFORMATION

Deaf Cat 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 etc - 25% on reducing balance

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 Income Statement, 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.

Deaf Cat Coffee Limited (Registered number: 10900026)

Notes to the Financial Statements - continued
for the year ended 31st March 2025


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2024 53,175
Additions 781
Disposals (45,694 )
At 31st March 2025 8,262
DEPRECIATION
At 1st April 2024 13,350
Charge for year 7,217
Eliminated on disposal (17,849 )
At 31st March 2025 2,718
NET BOOK VALUE
At 31st March 2025 5,544
At 31st March 2024 39,825

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Other debtors 17,073 4,230

Amounts falling due after more than one year:
Other debtors 90,491 -

Aggregate amounts 107,564 4,230

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 7,765 -
Hire purchase contracts - 16,950
Taxation and social security 19,034 14,689
Other creditors 1,534 11,681
28,333 43,320

Deaf Cat Coffee Limited (Registered number: 10900026)

Notes to the Financial Statements - continued
for the year ended 31st March 2025


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 19,076 -

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 2024
£    £   
K Middleton
Balance outstanding at start of year 4,230 4,031
Amounts advanced 15,605 4,230
Amounts repaid (4,230 ) (4,031 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 15,605 4,230

Loan is interest free and repayable on demand.