Java Joe Coffee House Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 09588984

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,077		48,130

			42,077		48,130
CURRENT ASSETS
Stocks	5	7,500		8,000
Debtors	6	128,142		74,801
Cash at bank and in hand		18,438		27,578

		154,080		110,379
Creditors: Amounts Falling Due Within One Year	7	(228,940 )		(198,743 )

NET CURRENT ASSETS (LIABILITIES)			(74,860 )		(88,364 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(32,783 )		(40,234 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,995 )		(9,145 )

NET LIABILITIES			(40,778 )		(49,379 )

CAPITAL AND RESERVES
Called up share capital	8		150		150
Income Statement			(40,928 )		(49,529 )

SHAREHOLDERS' FUNDS			(40,778)		(49,379)

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Java Joe Coffee House Limited

Statement of Financial Position (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr Arthur Gallagher

Director

19/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Java Joe Coffee House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09588984 . The registered office is Suite 2 The Point, Mayfield Road, Ilkley, West Yorkshire, LS29 8FL.

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. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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.

2.4. 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 term of lease
Fixtures & Fittings	15% Reducing balance
Computer Equipment	15% Reducing balance

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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Java Joe Coffee House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 9)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	29,552	61,684	2,865	94,101
Additions	-	2,350	-	2,350

As at 31 March 2025	29,552	64,034	2,865	96,451

Depreciation
As at 1 April 2024	17,731	27,116	1,124	45,971
Provided during the period	2,956	5,185	262	8,403

As at 31 March 2025	20,687	32,301	1,386	54,374

Net Book Value
As at 31 March 2025	8,865	31,733	1,479	42,077

As at 1 April 2024	11,821	34,568	1,741	48,130

5. Stocks

	2025	2024
	£	£
Stock	7,500	8,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	34,800	-
Prepayments and accrued income	31,025	30,801
Amounts owed by group undertakings	62,317	44,000

	128,142	74,801

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Java Joe Coffee House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	8,509	1,495
Other taxes and social security	1,606	1,808
VAT	19,810	19,107
Other creditors	1,220	584
Accruals and deferred income	137,199	118,393
Directors' loan accounts	51,022	47,782
Amounts owed to group undertakings	9,574	9,574

	228,940	198,743

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	150	150

9. Related Party Transactions

Tracked Access Platforms Limited

Under common control

As at the balance sheet date the amount owed to the related party was £9,574 (2043: £9,574).

Anlaby Window Cleaning Services Limited

Under common control

As at the balance sheet date the amount owed by the related party was £18,745 (2024: £18,745)

Anlaby Office Cleaning Services Limited

Under common control

As at the balance sheet date the amount owed by the related party was £43,327 (2024: £25,010)

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