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Registered number: 13504120
The Square Coffee Co. Limited
Financial Statements
For The Year Ended 30 November 2024
Devonports LAS Accountants Ltd
Cumberland House
24 - 28 Baxter Avenue
Southend on Sea
Essex
SS2 6HZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13504120
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,026 5,744
Tangible Assets 5 45,102 51,547
50,128 57,291
CURRENT ASSETS
Stocks 6 1,250 1,500
Debtors 7 667 667
Cash at bank and in hand 3,862 1,757
5,779 3,924
Creditors: Amounts Falling Due Within One Year 8 (70,390 ) (69,673 )
NET CURRENT ASSETS (LIABILITIES) (64,611 ) (65,749 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,483 ) (8,458 )
NET LIABILITIES (14,483 ) (8,458 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (14,583 ) (8,558 )
SHAREHOLDERS' FUNDS (14,483) (8,458)
Page 1
Page 2
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J B Bush
Director
20/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Square Coffee Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13504120 . The registered office is Cumberland House, 24-28 Baxter Avenue, Southend on Sea, Essex, SS2 6HZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold over the lease term
Fixtures & Fittings 10% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2023 7,180
As at 30 November 2024 7,180
Amortisation
As at 1 December 2023 1,436
Provided during the period 718
As at 30 November 2024 2,154
Net Book Value
As at 30 November 2024 5,026
As at 1 December 2023 5,744
5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2023 7,183 57,251 64,434
As at 30 November 2024 7,183 57,251 64,434
Depreciation
As at 1 December 2023 1,437 11,450 12,887
Provided during the period 719 5,726 6,445
As at 30 November 2024 2,156 17,176 19,332
Net Book Value
As at 30 November 2024 5,027 40,075 45,102
As at 1 December 2023 5,746 45,801 51,547
6. Stocks
2024 2023
£ £
Finished goods 1,250 1,500
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Page 5
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 667 667
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,140 -
Other taxes and social security 3,811 2,513
VAT 7,990 5,388
Other creditors - 173
Accruals and deferred income 1,976 2,344
Director's loan account 55,473 59,255
70,390 69,673
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Other Commitments
The minimum lease payments under non-cancellable operating leases are as following due in the next year are:
2024 2023
£ £
Later than one year and not later than five years 9,891 9,891
9,891 9,891
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