Company registration number 08491818 (England and Wales)
ANTIPODESPRESSO LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
PAGES FOR FILING WITH REGISTRAR
ANTIPODESPRESSO LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
ANTIPODESPRESSO LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2023
30 September 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,467
5,680
Current assets
Debtors
-
0
8,018
Cash at bank and in hand
5,360
15,889
5,360
23,907
Creditors: amounts falling due within one year
(145,346)
(123,779)
Net current liabilities
(139,986)
(99,872)
Total assets less current liabilities
(136,519)
(94,192)
Creditors: amounts falling due after more than one year
(23,615)
-
Net liabilities
(160,134)
(94,192)
Capital and reserves
Called up share capital
70
70
Capital redemption reserve
30
30
Profit and loss reserves
(160,234)
(94,292)
Total equity
(160,134)
(94,192)
ANTIPODESPRESSO LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2023
30 September 2023
- 2 -

For the financial year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 10 September 2025
Mr J C P Dwyer
Director
Company registration number 08491818 (England and Wales)
ANTIPODESPRESSO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 3 -
1
Accounting policies
Company information

Antipodespresso Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Layton Road, Hounslow, London, TW3 1YH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ANTIPODESPRESSO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
1
Accounting policies
(Continued)
- 4 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
1
1
ANTIPODESPRESSO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 October 2022
31,166
Additions
1,199
At 30 September 2023
32,365
Depreciation and impairment
At 1 October 2022
25,486
Depreciation charged in the year
3,412
At 30 September 2023
28,898
Carrying amount
At 30 September 2023
3,467
At 30 September 2022
5,680
2023-09-30 2022-10-01 false false false CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr Jerome Dwyer 08491818 2022-10-01 2023-09-30 08491818 2023-09-30 08491818 2022-09-30 08491818 core:ShareCapital 2023-09-30 08491818 core:ShareCapital 2022-09-30 08491818 core:CapitalRedemptionReserve 2023-09-30 08491818 core:CapitalRedemptionReserve 2022-09-30 08491818 core:RetainedEarningsAccumulatedLosses 2023-09-30 08491818 core:RetainedEarningsAccumulatedLosses 2022-09-30 08491818 bus:Director1 2022-10-01 2023-09-30 08491818 core:PlantMachinery 2022-10-01 2023-09-30 08491818 2021-10-01 2022-09-30 08491818 2022-09-30 08491818 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 08491818 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 08491818 bus:FRS102 2022-10-01 2023-09-30 08491818 bus:AuditExempt-NoAccountantsReport 2022-10-01 2023-09-30 08491818 bus:FullAccounts 2022-10-01 2023-09-30 xbrli:pure xbrli:shares iso4217:GBP