BrightAccountsProduction v1.0.0 v1.0.0 2023-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The retail sale of bread, cakes, confectionary  and other food services in a café setting. 28 August 2025 8 8 NI656889 2024-11-30 NI656889 2023-11-30 NI656889 2022-11-30 NI656889 2023-12-01 2024-11-30 NI656889 2022-12-01 2023-11-30 NI656889 uk-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 NI656889 uk-curr:PoundSterling 2023-12-01 2024-11-30 NI656889 uk-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 NI656889 uk-bus:AbridgedAccounts 2023-12-01 2024-11-30 NI656889 uk-core:ShareCapital 2024-11-30 NI656889 uk-core:ShareCapital 2023-11-30 NI656889 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 NI656889 uk-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI656889 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 NI656889 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-11-30 NI656889 uk-bus:FRS102 2023-12-01 2024-11-30 NI656889 uk-core:Goodwill 2023-12-01 2024-11-30 NI656889 uk-core:FurnitureFittingsToolsEquipment 2023-12-01 2024-11-30 NI656889 uk-core:MotorVehicles 2023-12-01 2024-11-30 NI656889 uk-core:Goodwill 2023-11-30 NI656889 uk-core:Goodwill 2024-11-30 NI656889 2023-12-01 2024-11-30 NI656889 uk-bus:Director1 2023-12-01 2024-11-30 NI656889 uk-bus:Director2 2023-12-01 2024-11-30 NI656889 uk-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI656889
 
 
Leprechaun Bakery & Coffee Shop Ltd
 
ABRIDGED UNAUDITED FINANCIAL STATEMENTS
 
for the financial year ended 30 November 2024
LEPRECHAUN BAKERY & COFFEE SHOP LTD
Company Registration Number: NI656889
ABRIDGED STATEMENT OF FINANCIAL POSITION
as at 30 November 2024

2024 2023
Notes £ £
 
Non-Current Assets
Intangible assets 5 5,000 6,000
Property, plant and equipment 6 8,924 9,619
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Non-Current Assets 13,924 15,619
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Current Assets
Stocks 850 1,215
Debtors 6,179 6,980
Cash and cash equivalents 756 1,350
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7,785 9,545
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Creditors: amounts falling due within one year (17,632) (18,341)
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Net Current Liabilities (9,847) (8,796)
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Total Assets less Current Liabilities 4,077 6,823
 
Creditors:
amounts falling due after more than one year (2,645) (6,652)
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Net Assets 1,432 171
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Capital and Reserves
Called up share capital 2 2
Retained earnings 1,430 169
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Shareholders' Funds 1,432 171
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The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.
For the financial year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 28 August 2025 and signed on its behalf by
           
           
________________________________          
Brian Ferry          
Director          
           
           
________________________________
Geraldine Ferry
Director
           



LEPRECHAUN BAKERY & COFFEE SHOP LTD
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 30 NOVEMBER 2024

   
1. General Information
 
Leprechaun Bakery & Coffee Shop Ltd is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI656889. The registered office of the company is. The retail sale of bread, cakes, confectionary  and other food services in a café setting. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Goodwill
Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise.  On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
 
Property, plant and equipment and depreciation
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
 
  Fixtures, fittings and equipment - 20% Reducing Balance
  Motor vehicles - 20% Reducing Balance
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
   
3. Period of financial statements
 
The comparative figures relate to the 12 month period ended 30 November 2023.
       
4. Employees
 
The average monthly number of employees, including directors, during the financial year was 8, (2023 - 8).
 
  2024 2023
  Number Number
 
Operating Staff 8 8
  ═════════ ═════════
       
5. Intangible assets
     
  Goodwill Total
  £ £
Cost
At 1 December 2023 10,000 10,000
  ───────── ─────────
 
At 30 November 2024 10,000 10,000
  ───────── ─────────
Amortisation
At 1 December 2023 4,000 4,000
Charge for financial year 1,000 1,000
  ───────── ─────────
At 30 November 2024 5,000 5,000
  ───────── ─────────
Net book value
At 30 November 2024 5,000 5,000
  ═════════ ═════════
At 30 November 2023 6,000 6,000
  ═════════ ═════════
         
6. Property, plant and equipment
  Fixtures, Motor Total
  fittings and vehicles  
  equipment    
  £ £ £
Cost
At 1 December 2023 9,618 7,000 16,618
  ───────── ───────── ─────────
 
At 30 November 2024 9,618 7,000 16,618
  ───────── ───────── ─────────
Depreciation
At 1 December 2023 3,583 3,416 6,999
Charge for the financial year 695 - 695
  ───────── ───────── ─────────
At 30 November 2024 4,278 3,416 7,694
  ───────── ───────── ─────────
Net book value
At 30 November 2024 5,340 3,584 8,924
  ═════════ ═════════ ═════════
At 30 November 2023 6,035 3,584 9,619
  ═════════ ═════════ ═════════