Coffee Squared Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10268634

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,639		43,327

			34,639		43,327
CURRENT ASSETS
Stocks	5	15,198		10,401
Debtors	6	1,424		5,458
Cash at bank and in hand		5,437		9,763

		22,059		25,622
Creditors: Amounts Falling Due Within One Year	7	(106,109 )		(122,858 )

NET CURRENT ASSETS (LIABILITIES)			(84,050 )		(97,236 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(49,411 )		(53,909 )

Creditors: Amounts Falling Due After More Than One Year	8		(35,240 )		(35,240 )

NET LIABILITIES			(84,651 )		(89,149 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(84,653 )		(89,151 )

SHAREHOLDERS' FUNDS			(84,651)		(89,149)

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Coffee Squared Limited

Balance Sheet (continued)

As At 31 October 2024

For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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

Mr Mark Arrowsmith

Director

13/10/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Coffee Squared Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10268634 . The registered office is Malmir Church Lane, Doddinghurst, Brentwood, CM15 0NA.

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. 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:

Freehold	Amortised over the term of the lease
Leasehold	Amortised over the term of the lease
Fixtures & Fittings	25% on a reducing balance
Computer Equipment	33.3% straighline basis

2.4. 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 year was:

	2024	2023
Office and administration	1	1
Sales, marketing and distribution	9	9

	10	10

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Coffee Squared Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2023	-	82,994	42,994	965	126,953

As at 31 October 2024	-	82,994	42,994	965	126,953

Depreciation
As at 1 November 2023	-	41,495	41,166	965	83,626
Provided during the period	8,299	-	389	-	8,688

As at 31 October 2024	8,299	41,495	41,555	965	92,314

Net Book Value
As at 31 October 2024	(8,299 )	41,499	1,439	-	34,639

As at 1 November 2023	-	41,499	1,828	-	43,327

5. Stocks

	2024	2023
	£	£
Materials	15,198	10,401

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	40	401
Prepayments and accrued income	1,384	4,798
Deferred tax current asset	-	259

	1,424	5,458

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	6,260	11,182
Bank loans and overdrafts	3,008	5,833
Other taxes and social security	2,751	4,323
VAT	7,486	13,059
Other creditors	-	27
Directors' loan accounts	86,604	88,434

	106,109	122,858

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	35,240	35,240

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Coffee Squared Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2024

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

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