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THE BONNIE BARISTA LTD

Registered Number
SC734385
(Scotland)

Unaudited Financial Statements for the Period ended
30 November 2024

THE BONNIE BARISTA LTD
Company Information
for the period from 1 July 2023 to 30 November 2024

Directors

BOYLE, David
MINTO, Amy

Registered Address

15 Stenhouse Mill Crescent
Edinburgh
EH11 3LP

Registered Number

SC734385 (Scotland)
THE BONNIE BARISTA LTD
Balance Sheet as at
30 November 2024

Notes

30 Nov 2024

30 Jun 2023

£

£

£

£

Fixed assets
Intangible assets35,6681,980
Tangible assets448,92443,576
54,59245,556
Current assets
Stocks511,00011,000
Debtors11,17120,475
Cash at bank and on hand2,41819,729
24,58951,204
Creditors amounts falling due within one year6(46,849)(61,050)
Net current assets (liabilities)(22,260)(9,846)
Total assets less current liabilities32,33235,710
Net assets32,33235,710
Capital and reserves
Profit and loss account32,33235,710
Shareholders' funds32,33235,710
The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2025, and are signed on its behalf by:
BOYLE, David
Director
MINTO, Amy
Director

Registered Company No. SC734385
THE BONNIE BARISTA LTD
Notes to the Financial Statements
for the period ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined benefit pension plan
The company operates a defined benefit plan for certain employees. A defined benefit plan defines the pension benefit that the employee will receive on retirement, usually dependent upon several factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan. The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date. The defined benefit obligation is calculated using the projected unit credit method. Annually the group engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments using market yields on high quality corporate bonds that are denominated in sterling and that have terms approximating the estimated period of the future payments('discount rate'). The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy and in accordance with the group's policy for similarly held assets. This includes the use of appropriate valuation techniques. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to other comprehensive income. These amounts together with the return on plan assets, less amounts included in net interest, are disclosed as 'remeasurement of net defined benefit liability'. The cost of the defined benefit plan, recognised in profit or loss as employee costs, except where included in the cost of an asset, comprises: the increase in pension benefit liability arising from employee service during the period; and the cost of plan introductions, benefit changes, curtailments and settlements.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery10
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year177
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 July 232,2002,200
Additions5,0005,000
At 30 November 247,2007,200
Amortisation and impairment
At 01 July 23220220
Charge for year1,3121,312
At 30 November 241,5321,532
Net book value
At 30 November 245,6685,668
At 30 June 231,9801,980
4.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 July 2348,41848,418
Additions14,22114,221
At 30 November 2462,63962,639
Depreciation and impairment
At 01 July 234,8424,842
Charge for year8,8738,873
At 30 November 2413,71513,715
Net book value
At 30 November 2448,92448,924
At 30 June 2343,57643,576
5.Stocks

2024

2023

££
Raw materials and consumables11,00011,000
Total11,00011,000
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,8976,324
Bank borrowings and overdrafts-335
Taxation and social security4,1193,093
Other creditors36,83351,298
Total46,84961,050
7.Directors advances, credits and guarantees
As at 30 November 2024, there was a balance of £36,511 (2023 - £50,455) due to the directors David Boyle and Amy Minto. This balance is unsecured, interest free and has no fixed terms of repayment.