2024-06-01 2025-05-31 false No description of principal activity Capium Accounts Production 1.1 10791731 2024-06-01 2025-05-31 10791731 bus:FullAccounts 2024-06-01 2025-05-31 10791731 bus:Micro-entities 2024-06-01 2025-05-31 10791731 bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 10791731 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 10791731 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 10791731 2024-06-01 2025-05-31 10791731 2025-05-31 10791731 bus:RegisteredOffice 2024-06-01 2025-05-31 10791731 core:WithinOneYear 2025-05-31 10791731 core:AfterOneYear 2025-05-31 10791731 1 2024-06-01 2025-05-31 10791731 bus:Director1 2024-06-01 2025-05-31 10791731 bus:Director1 2025-05-31 10791731 bus:Director1 2023-06-01 2024-05-31 10791731 2023-06-01 10791731 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 10791731 2023-06-01 2024-05-31 10791731 2024-05-31 10791731 core:WithinOneYear 2024-05-31 10791731 core:AfterOneYear 2024-05-31 10791731 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 10791731 core:PlantMachinery 2024-06-01 2025-05-31 10791731 core:PlantMachinery 2025-05-31 10791731 core:PlantMachinery 2024-05-31 10791731 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-05-31 10791731 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 10791731 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 10791731 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 10791731 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 10791731 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 10791731 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 10791731 core:Non-currentFinancialInstruments 2025-05-31 10791731 core:Non-currentFinancialInstruments 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 10791731
England and Wales
COFFEE AT 108 LTD.
Unaudited Financial Statements
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Coffee At 108 Ltd. Contents Page For the year ended 31 May 2025
Company information | 1
Statement of financial position | 2

Coffee At 108 Ltd. Company Information For the year ended 31 May 2025
Director | Elizabeth Smith
Registered Number | 10791731
Registered Office | 17 Thorne Way Buckland Aylesbury Buckinghamshire HP22 5TL
Accountants | Blue Leaf Accounting Ltd Unit 5 Linslade Mews 10 New Road Leighton Buzzard LU7 2LX
1

Coffee At 108 Ltd. Statement of Financial Position As at 31 May 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 680 |  |  | 1,227
Current assets |  | 17,709 |  |  | 7,564 |
Creditors: amount falling due within one year |  | (9,253) |  |  | (11,542) |
Net current assets |  |  | 8,456 |  |  | (3,978)
Total assets less current liabilities |  |  | 9,136 |  |  | (2,751)
Provisions for liabilities |  |  | - |  |  | (462)
Net assets |  |  | 9,136 |  |  | (3,213)
Capital and reserves |  |  | 9,136 |  |  | (3,213)
NOTES TO THE ACCOUNTS General Information Coffee At 108 Ltd. is a private company, limited by shares, registered in England and Wales, registration number 10791731, registration address 17 Thorne Way, Buckland, Aylesbury, Buckinghamshire, HP22 5TL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 4 Straight Line
2. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 June 2024 | 2,186 |  | 2,186
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 2,186 |  | 2,186
Depreciation
At 01 June 2024 | 959 |  | 959
Charge for year | 547 |  | 547
On disposals | - |  | -
At 31 May 2025 | 1,506 |  | 1,506
Net book values
Closing balance as at 31 May 2025 | 680 |  | 680
Opening balance as at 01 June 2024 | 1,227 |  | 1,227
3. | Average number of employees Average number of employees during the year was 10 (2024 : 10).
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's Responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 14 October 2025 and were signed by:
-------------------------------- Elizabeth Smith Director
2