REGISTERED NUMBER: 11950396 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

COFFEE & JAM (WATERLOO) 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:

11950396 (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

10,427

11,777

Tangible assets

5

425,183

492,178

435,610

503,955

CURRENT ASSETS

Stocks

6,496

7,239

Debtors

6

127,333

122,276

Cash at bank and in hand

225,836

173,309

359,665

302,824

CREDITORS

Amounts falling due within one year

7

310,632

422,516

NET CURRENT ASSETS/(LIABILITIES)

49,033

(119,692

)

TOTAL ASSETS LESS CURRENT LIABILITIES

484,643

384,263

CREDITORS

Amounts falling due after more than one year

8

(306,372

)

(352,825

)

PROVISIONS FOR LIABILITIES

(53,743

)

(46,442

)

NET ASSETS/(LIABILITIES)

124,528

(15,004

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

124,428

(15,104

)

SHAREHOLDERS' FUNDS

124,528

(15,004

)

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 (Waterloo) 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.

TANGIBLE FIXED ASSETS

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

10% 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.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

13,500

AMORTISATION

At 1 January 2024

1,723

Charge for year

1,350

At 31 December 2024

3,073

NET BOOK VALUE

At 31 December 2024

10,427

At 31 December 2023

11,777

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

24,136

684,531

708,667

Additions

1,450

5,350

6,800

Disposals

-

(5,000

)

(5,000

)

At 31 December 2024

25,586

684,881

710,467

DEPRECIATION

At 1 January 2024

9,557

206,932

216,489

Charge for year

2,546

68,485

71,031

Eliminated on disposal

-

(2,236

)

(2,236

)

At 31 December 2024

12,103

273,181

285,284

NET BOOK VALUE

At 31 December 2024

13,483

411,700

425,183

At 31 December 2023

14,579

477,599

492,178

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

6,402

19,004

Rent deposit

73,045

73,045

Prepayments and accrued income

47,886

30,227

127,333

122,276

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

6,452

6,293

Trade creditors

182,096

142,568

Tax

83,188

-

VAT

31,341

34,830

Other creditors

8,000

8,000

Related party

(603

)

226,974

Accruals and deferred income

158

3,851

310,632

422,516

8.

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

Other loans

275,256

315,256

306,372

352,825

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,633