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REGISTERED NUMBER: 06718163 (England and Wales)















COFFEE BEAN SHOP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COFFEE BEAN SHOP LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTOR: Ms E A Powell





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 06718163 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur's Court
Maidstone Road
Charing
Kent
TN27 0JS

COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 407,736 417,911
Investments 5 407 254,879
408,143 672,790

CURRENT ASSETS
Stocks 48,000 40,300
Debtors 6 86,519 76,970
Cash at bank 33,044 60,685
167,563 177,955
CREDITORS
Amounts falling due within one year 7 244,588 390,126
NET CURRENT LIABILITIES (77,025 ) (212,171 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

331,118

460,619

CREDITORS
Amounts falling due after more than one year 8 (56,183 ) (168,233 )

PROVISIONS FOR LIABILITIES (25,844 ) (27,663 )
NET ASSETS 249,091 264,723

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 248,091 263,723
249,091 264,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 30 July 2025 and were signed by:





Ms E A Powell - Director


COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Coffee Bean Shop 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.

Improvements to property- 2% on cost
Plant and machinery- 20% on reducing balance
Motor vehicles- 50% on cost, 33% on cost

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.

COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 December 2023 258,908 1,224 421,509
Additions - - 26,797
At 30 November 2024 258,908 1,224 448,306
DEPRECIATION
At 1 December 2023 - 142 290,262
Charge for year - 24 31,613
At 30 November 2024 - 166 321,875
NET BOOK VALUE
At 30 November 2024 258,908 1,058 126,431
At 30 November 2023 258,908 1,082 131,247

Fixture & Computer
Fittings equipment Totals
£    £    £   
COST
At 1 December 2023 92,883 56,355 830,879
Additions - - 26,797
At 30 November 2024 92,883 56,355 857,676
DEPRECIATION
At 1 December 2023 76,368 46,196 412,968
Charge for year 3,303 2,032 36,972
At 30 November 2024 79,671 48,228 449,940
NET BOOK VALUE
At 30 November 2024 13,212 8,127 407,736
At 30 November 2023 16,515 10,159 417,911

5. FIXED ASSET INVESTMENTS

COFFEE BEAN SHOP LIMITED (REGISTERED NUMBER: 06718163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024
Loans to
associates
£   
At 1 December 2023 254,879
Repayment in year (254,472 )
At 30 November 2024 407

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 21,972 13,635
Other debtors 64,547 63,335
86,519 76,970

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 42,295 37,602
Trade creditors 124,785 136,521
Taxation and social security 43,035 26,760
Other creditors 34,473 189,243
244,588 390,126

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 56,183 168,233

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Secured Business Loan 33,684 130,219

The Business Loan with closing balance £33,684 (2022: £130,219) is secured against Unit 13, Connect 10, Foster Road, Ashford.