REGISTERED NUMBER: 11208579 (England and Wales)

Financial Statements for the Year Ended 30 September 2024

for

Alerta Coffee Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Miss O M Frost

A Mcqueen

REGISTERED OFFICE:

Ground Floor

West Tower

Brook Street

Liverpool

Merseyside

L3 9PJ

REGISTERED NUMBER:

11208579 (England and Wales)

ACCOUNTANTS:

Cobham Murphy PHD Limited

116 Duke Street

Liverpool

L1 5JW

FIXED ASSETS

Tangible assets

4

69,408

-

CURRENT ASSETS

Debtors

5

20,002

-

Cash at bank and in hand

3,713

380

23,715

380

CREDITORS

Amounts falling due within one year

6

125,781

992

NET CURRENT LIABILITIES

(102,066

)

(612

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,658

)

(612

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(32,758

)

(712

)

SHAREHOLDERS' FUNDS

(32,658

)

(612

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 30 September 2025 and were signed on its behalf by:

Miss O M Frost - Director

1.	STATUTORY INFORMATION

Alerta Coffee Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 11208579 and the registered office is Ground Floor, West Tower Liverpool, L3 9PJ.

The presentation and functional currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Turnover

Turnover represents net invoiced sales from the provision of restaurant services and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised as the service is provided.

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

-

25% on cost

Financial instruments

Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

81,657

At 30 September 2024

81,657

DEPRECIATION

Charge for year

12,249

At 30 September 2024

12,249

NET BOOK VALUE

At 30 September 2024

69,408

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade debtors

730

-

Other debtors

19,272

-

20,002

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.24

30.9.23

£

£

Trade creditors

1,535

-

Amounts owed to participating interests

51,114

-

Taxation and social security

-

992

Other creditors

73,132

-

125,781

992