REGISTERED NUMBER: 11348664 (England and Wales)

Abe & Co Coffee Limited

Unaudited Financial Statements

for the Period 1 January 2024 to 30 June 2025

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

Director:

G A Levine

Registered office:

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Registered number:

11348664 (England and Wales)

Accountants:

Warr & Co Limited

Chartered Accountants

Mynshull House

78 Churchgate

Stockport

Cheshire

SK1 1YJ

Fixed assets

Tangible assets

4

9,401

19,877

Current assets

Stocks

5

-

5,687

Debtors

6

110

25,505

Cash at bank

45,626

21,711

45,736

52,903

Creditors

Amounts falling due within one year

7

28,097

53,570

Net current assets/(liabilities)

17,639

(667

)

Total assets less current liabilities

27,040

19,210

Provisions for liabilities

1,786

-

Net assets

25,254

19,210

Capital and reserves

Called up share capital

100

100

Retained earnings

25,154

19,110

25,254

19,210

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2025 and were signed by:

G A Levine - Director

1.	Statutory information

Abe & Co 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 value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Going concern

The financial statements have been prepared on a going concern basis on the grounds that the director will continue to provide sufficient finance to enable the company to continue trading for the foreseeable future.

3.	Employees and directors

The average number of employees during the period was 1 (2023 - 1 ) .

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2024

33,127

Additions

13,061

Disposals

(34,186

)

At 30 June 2025

12,002

Depreciation

At 1 January 2024

13,250

Charge for period

2,400

Eliminated on disposal

(13,049

)

At 30 June 2025

2,601

Net book value

At 30 June 2025

9,401

At 31 December 2023

19,877

5.

Stocks

30.6.25

31.12.23

£

£

Stocks

-

5,687

6.

Debtors: amounts falling due within one year

30.6.25

31.12.23

£

£

Trade debtors

-

25,410

Other debtors

110

95

110

25,505

7.

Creditors: amounts falling due within one year

30.6.25

31.12.23

£

£

Trade creditors

-

704

Taxation and social security

1,783

3,619

Other creditors

26,314

49,247

28,097

53,570