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COMPANY REGISTRATION NUMBER: 13213835

Jack's Shack Coffee Limited

Filleted Unaudited Financial Statements

28 February 2025

Jack's Shack Coffee Limited

Statement of Financial Position

28 February 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 13,864 | 25,994

Current assets

Debtors | 6 | 10,376 | 4,184
Cash at bank and in hand | 7,485 | 12,477
| ------- | -------
| 17,861 | 16,661

Creditors: amounts falling due within one year | 7 | 16,461 | 16,254
| ------- | -------
Net current assets | 1,400 | 407
| ------- | -------
Total assets less current liabilities | 15,264 | 26,401

Creditors: amounts falling due after more than one year | 8 | 12,486 | 17,652

Provisions

Taxation including deferred tax | 2,634 | 4,939
| ------- | -------
Net assets | 144 | 3,810
| ------- | -------

Capital and reserves

Called up share capital | 9 | 2 | 2
Profit and loss account | 142 | 3,808
| ---- | ------
Shareholders funds | 144 | 3,810
| ---- | ------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Jack's Shack Coffee Limited

Statement of Financial Position (continued)

28 February 2025
These financial statements were approved by the board of directors and authorised for issue on 29 September 2025 , and are signed on behalf of the board by:

J Linstead
Director

Company registration number: 13213835

Jack's Shack Coffee Limited

Notes to the Financial Statements

Year ended 28 February 2025
1. General information
The company is a private company limited by shares, incorporated, registered and trading in England and Wales, with company number 13213835 . The address of the registered office is 8 Jury Street, Warwick, Warwickshire, CV34 4EW, England.
2. Statement of compliance
The financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102') and Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the company and rounded to the nearest £.
Judgements and key sources of estimation uncertainty
In preparing these financial statements the directors have had to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income and expenses. Estimates and associated assumptions are based on historic experience and various other factors including expectations of future events that are believed to be reasonable under the circumstances, however actual results may differ from these estimates. For this reporting date there are no significant judgements, estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% straight line
| Motor vehicles | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has basic financial instruments. - Financial assets Financial assets comprise items such as cash at bank and in hand and trade and other debtors. These are initially recorded at cost on the date they originate, the company considers evidence of impairment for all individual elements comprising financial assets and any subsequent impairment is recognised in profit and loss. - Financial liabilities Financial liabilities comprise items such as corporation and other taxes, bank and other loans, accruals and trade and other creditors. These are initially recorded at cost on the date they originate, net of transaction costs where applicable, the company considers evidence of impairment for all individual elements comprising financial liabilities and any subsequent impairment is recognised in profit and loss.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 March 2024 | 10,986 | 38,995 | 49,981
Additions | 379 | – | 379
| ------- | ------- | -------
At 28 February 2025 | 11,365 | 38,995 | 50,360
| ------- | ------- | -------
Depreciation |  |  |
At 1 March 2024 | 8,238 | 15,749 | 23,987
Charge for the year | 2,760 | 9,749 | 12,509
| ------- | ------- | -------
At 28 February 2025 | 10,998 | 25,498 | 36,496
| ------- | ------- | -------
Carrying amount |  |  |
At 28 February 2025 | 367 | 13,497 | 13,864
| ------- | ------- | -------
At 29 February 2024 | 2,748 | 23,246 | 25,994
| ------- | ------- | -------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 10,376 | 4,184
| ------- | ------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Social security and other taxes | 8,719 | 6,118
Other creditors | 7,742 | 10,136
| ------- | -------
| 16,461 | 16,254
| ------- | -------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Other creditors | 12,486 | 17,652
| ------- | -------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 2 | 2 | 2 | 2
| ---- | ---- | ---- | ----

10. Directors' advances, credits and guarantees
At the reporting date the directors loan account was in debit by £10,093 (2024: £18). There is no fixed term for repayment and no interest is charged. Transactions during the year can be summarised as follows: Opening Balance Brought Forward (£18) Net Advance (0% Interest) £10,111 Closing Balance Carried Forward £10,093
11. Related party transactions
The company was under the control of J Linstead and M Matthews during the current and previous period.