Company Registration No. 11410202 (England and Wales)
51 Coffee Ltd
Unaudited accounts
for the period from 1 January 2025 to 31 July 2025
51 Coffee Ltd
Unaudited accounts
Contents
51 Coffee Ltd
Statement of financial position
as at 31 July 2025
Intangible assets
-
64,000
Cash at bank and in hand
102,354
133,415
Creditors: amounts falling due within one year
(13,850)
(100,430)
Net current assets
88,504
46,287
Called up share capital
10,000
10,000
Capital redemption reserve
10,000
10,000
Profit and loss account
68,504
116,168
Shareholders' funds
88,504
136,168
For the period ending 31 July 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 her 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 18 August 2025 and were signed on its behalf by
Frances Parratt
Director
Company Registration No. 11410202
51 Coffee Ltd
Notes to the Accounts
for the period from 1 January 2025 to 31 July 2025
51 Coffee Ltd is a private company, limited by shares, registered in England and Wales, registration number 11410202. The registered office is 23 Trafalgar Road, Sheffield, South Yorkshire, S6 1JY.
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 period, 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.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Goodwill - 10 Years Straight Line
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:
Land & buildings
15 Years Straight Line
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
51 Coffee Ltd
Notes to the Accounts
for the period from 1 January 2025 to 31 July 2025
4
Intangible fixed assets
Other
At 31 December 2024
64,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
15,000
22,954
50,000
87,954
Disposals
(15,000)
(22,954)
(50,000)
(87,954)
At 1 January 2025
6,000
14,972
41,101
62,073
On disposals
(6,000)
(14,972)
(41,101)
(62,073)
At 31 December 2024
9,000
7,982
8,899
25,881
Amounts falling due within one year
Accrued income and prepayments
-
3,266
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
13,850
31,655
51 Coffee Ltd
Notes to the Accounts
for the period from 1 January 2025 to 31 July 2025
8
Operating lease commitments
2025
2024
At 31 July 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
-
39,196
Later than one year and not later than five years
-
156,547
9
Average number of employees
During the period the average number of employees was 9 (2024: 9).