Registered number
13421192
Fika Coffee and Eggs Ltd
Filleted Accounts
31 March 2024
Fika Coffee and Eggs Ltd
Registered number: 13421192
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 400 300
Current assets
Debtors 4 80,039 79,681
Cash at bank and in hand 54,663 3,508
134,702 83,189
Creditors: amounts falling due within one year 5 (106,710) (24,010)
Net current assets 27,992 59,179
Net assets 28,392 59,479
Capital and reserves
Called up share capital 100 100
Profit and loss account 28,292 59,379
Shareholders' funds 28,392 59,479
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr E D Chandler-Gordon
Director
Approved by the board on 31 August 2025
Fika Coffee and Eggs Ltd
Notes to the Accounts
for the period from 1 June 2023 to 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 June 2023 300
Additions 100
At 31 March 2024 400
4 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 64,819 79,520
Other debtors 15,220 161
80,039 79,681
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 193 793
Amounts owed to group undertakings and undertakings in which the company has a participating interest 105,017 22,517
Other creditors 1,500 700
106,710 24,010
6 Related party transactions 2024 2023
£ £
Fika Worthing Ltd
Subsidiary
Amount due from the related party 31,914 32,127
1 Oh 5 Ltd
Subsidiary
Amount due to the related party (105,017) (22,517)
Fika Beach Ltd
Subsidiary
Amount due from the related party 22,905 47,393
Fika Ave Ltd
Subsidiary
Amount due from the related party 10,000 -
7 Controlling party
In the opinion of the directors there is no one controlling party.
8 Other information
Fika Coffee and Eggs Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Demar House, 14 Church Road
East Wittering
Chichester
West Sussex
PO20 8PS
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