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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
Page
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51 Coffee Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
64,000 
Tangible assets
- 
25,881 
- 
89,881 
Current assets
Inventories
- 
4,000 
Debtors
- 
9,302 
Cash at bank and in hand
102,354 
133,415 
102,354 
146,717 
Creditors: amounts falling due within one year
(13,850)
(100,430)
Net current assets
88,504 
46,287 
Net assets
88,504 
136,168 
Capital and reserves
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
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51 Coffee Ltd Notes to the Accounts for the period from 1 January 2025 to 31 July 2025
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
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
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51 Coffee Ltd Notes to the Accounts for the period from 1 January 2025 to 31 July 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 January 2025
160,000 
Disposals
(160,000)
At 31 July 2025
- 
Amortisation
At 1 January 2025
96,000 
On disposals
(96,000)
At 31 July 2025
- 
Net book value
At 31 July 2025
- 
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 31 July 2025
- 
- 
- 
- 
Depreciation
At 1 January 2025
6,000 
14,972 
41,101 
62,073 
On disposals
(6,000)
(14,972)
(41,101)
(62,073)
At 31 July 2025
- 
- 
- 
- 
Net book value
At 31 July 2025
- 
- 
- 
- 
At 31 December 2024
9,000 
7,982 
8,899 
25,881 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
6,036 
Accrued income and prepayments
- 
3,266 
- 
9,302 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
5,989 
Taxes and social security
13,850 
31,655 
Other creditors
- 
62,786 
13,850 
100,430 
- 5 -
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 
- 
195,743 
9
Average number of employees
During the period the average number of employees was 9 (2024: 9).
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