Two Suns Coffee Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 15435385

		31 March 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		3,000
Tangible Assets	5		10,709

			13,709
CURRENT ASSETS
Stocks	6	1,725
Debtors	7	313
Cash at bank and in hand		1,513

		3,551
Creditors: Amounts Falling Due Within One Year	8	(27,996 )

NET CURRENT ASSETS (LIABILITIES)			(24,445 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,736 )

NET LIABILITIES			(10,736 )

CAPITAL AND RESERVES
Called up share capital	9		100
Profit and Loss Account			(10,836 )

SHAREHOLDERS' FUNDS			(10,736)

Page 1

Page 2

Two Suns Coffee Limited

Balance Sheet (continued)

As At 31 March 2025

For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Louisa Gration

Director

12 June 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Two Suns Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15435385 . The registered office is 112 Stockport Road, Marple, Stockport, SK6 6AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	15% Reducing balance
Computer Equipment	3 years straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 7

4. Intangible Assets

	Goodwill
	£
Cost
As at 23 January 2024	-
Additions	3,000

As at 31 March 2025	3,000

Net Book Value
As at 31 March 2025	3,000

As at 23 January 2024	-

Page 3

Page 4

Two Suns Coffee Limited

Notes to the Financial Statements (continued)

For the Period 23 January 2024 to 31 March 2025

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 23 January 2024	-	-	-
Additions	11,700	833	12,533

As at 31 March 2025	11,700	833	12,533

Depreciation
As at 23 January 2024	-	-	-
Provided during the period	1,755	69	1,824

As at 31 March 2025	1,755	69	1,824

Net Book Value
As at 31 March 2025	9,945	764	10,709

As at 23 January 2024	-	-	-

6. Stocks

	31 March 2025
	£
Stock	1,725

7. Debtors

	31 March 2025
	£
Due within one year
Other debtors	313

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Other creditors	27,447
Taxation and social security	549

	27,996

9. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100

Page 4