Coffee & Jam (Payroll) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11878327 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

COFFEE & JAM (PAYROLL) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Matraci

SECRETARY:

REGISTERED OFFICE:

First Floor Office

34 Great Queen Street

London

WC2B 5AA

REGISTERED NUMBER:

11878327 (England and Wales)

ACCOUNTANTS:

NYO Chartered Accountants and Registered Auditors

First Floor Office

34 Great Queen Street

London

WC2B 5AA

FIXED ASSETS

Intangible assets

4

30,000

CURRENT ASSETS

Debtors

5

142,214

140,756

Cash at bank and in hand

4,575

1,904

146,789

142,660

CREDITORS

Amounts falling due within one year

6

145,080

134,498

NET CURRENT ASSETS

1,709

8,162

TOTAL ASSETS LESS CURRENT
LIABILITIES

31,709

38,162

CREDITORS

Amounts falling due after more than one year

7

31,116

37,569

NET ASSETS

593

CAPITAL AND RESERVES

Called up share capital

8

120

Retained earnings

473

SHAREHOLDERS' FUNDS

593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 30 September 2025 and were signed by:

Mr M Matraci - Director

1.	STATUTORY INFORMATION

Coffee & Jam (Payroll) Ltd 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.

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 5 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

30,000

NET BOOK VALUE

At 31 December 2024

30,000

At 31 December 2023

30,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

142,214

140,756

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Bank loans and overdrafts

6,452

6,293

Trade creditors

5,419

5,420

Social security and other taxes

32,346

29,951

Net wages

96,411

88,181

Pensions payable

4,452

4,653

145,080

134,498

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.24

31.12.23

£

Bank loans - 1-2 years

13,399

13,068

Bank loans - 2-5 years

17,717

20,868

Bank loans more 5 yr by instal

-

3,633

31,116

37,569

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,633

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

120

Ordinary

1

120