REGISTERED NUMBER: 13499788 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Crepe & Coffee Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R Daniel

Ms S Shamoun

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

13499788 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

33,000

37,000

Tangible assets

5

41,564

52,443

74,564

89,443

CURRENT ASSETS

Stocks

2,950

2,000

Debtors

6

4,559

4,686

Cash at bank

4,654

6,934

12,163

13,620

CREDITORS

Amounts falling due within one year

7

41,086

50,568

NET CURRENT LIABILITIES

(28,923

)

(36,948

)

TOTAL ASSETS LESS CURRENT LIABILITIES

45,641

52,495

CREDITORS

Amounts falling due after more than one year

8

(7,503

)

(15,687

)

PROVISIONS FOR LIABILITIES

(6,620

)

(2,174

)

NET ASSETS

31,518

34,634

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

31,418

34,534

SHAREHOLDERS' FUNDS

31,518

34,634

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 17th September 2025 and were signed on its behalf by:

Mr R Daniel - Director

1.	STATUTORY INFORMATION

Crepe & Coffee 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Leasing commitments

Assets obtained under finance leases are capitalised in the balance sheet. These are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

40,000

AMORTISATION

At 1st April 2024

3,000

Charge for year

4,000

At 31st March 2025

7,000

NET BOOK VALUE

At 31st March 2025

33,000

At 31st March 2024

37,000

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st April 2024

61,615

1,293

62,908

Additions

843

-

843

Disposals

(8,049

)

-

(8,049

)

At 31st March 2025

54,409

1,293

55,702

DEPRECIATION

At 1st April 2024

9,497

968

10,465

Charge for year

7,913

325

8,238

Eliminated on disposal

(4,565

)

-

(4,565

)

At 31st March 2025

12,845

1,293

14,138

NET BOOK VALUE

At 31st March 2025

41,564

-

41,564

At 31st March 2024

52,118

325

52,443

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st April 2024

and 31st March 2025

37,597

DEPRECIATION

At 1st April 2024

6,438

Charge for year

4,674

At 31st March 2025

11,112

NET BOOK VALUE

At 31st March 2025

26,485

At 31st March 2024

31,159

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

195

195

Prepayments

4,364

4,491

4,559

4,686

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts (see note 9)

8,185

8,185

Tax

4,536

761

Social security and other taxes

116

446

VAT

5,564

5,977

Directors' current accounts

20,083

32,855

Accruals and deferred income

2,602

2,344

41,086

50,568

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts (see note 9)

7,503

15,687

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

8,185

8,185

Between one and five years

7,503

15,687

15,688

23,872

As at the year end, the Company had future commitments on multiple rental leases of £94,360 (2024: £107,005).

10.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

15,688

23,872

Hire purchase contracts are secured by hired charges over the assets indicated in note 7.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100