Registration number: 11141636

Playset Coffee Ltd.

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Playset Coffee Ltd.

Company Information

Director

Mr D C Harris

Registered office

Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Accountants

CBSL Accountants Limited Chartered Accountants Rowan House North 1 The Professional Quarter Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

Playset Coffee Ltd.

(Registration number: 11141636)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	4,798	22,008
Current assets
Debtors	5	62,181	11,341
Cash at bank and in hand		44,549	101,551
		106,730	112,892
Creditors: Amounts falling due within one year	6	(13,283)	(18,682)
Net current assets		93,447	94,210
Total assets less current liabilities		98,245	116,218
Provisions for liabilities		(69)	(685)
Net assets		98,176	115,533
Capital and reserves
Called up share capital	7	100	100
Retained earnings		98,076	115,433
Shareholders' funds		98,176	115,533

For the financial year ending 31 January 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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 30 October 2025
 

Mr D C Harris Director

Playset Coffee Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Rowan House North
1 The Professional Quarter
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Playset Coffee Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	33% straight line
Motor vehicles	20% reducing balance

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Playset Coffee Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	14,180	20,500	34,680
Additions	2,591	-	2,591
Disposals	-	(20,500)	(20,500)
At 31 January 2025	16,771	-	16,771
Depreciation
At 1 February 2024	9,255	3,417	12,672
Charge for the year	2,718	-	2,718
Eliminated on disposal	-	(3,417)	(3,417)
At 31 January 2025	11,973	-	11,973
Carrying amount
At 31 January 2025	4,798	-	4,798
At 31 January 2024	4,925	17,083	22,008

5

Debtors

Current	2025 £	2024 £
Trade debtors	3,400	9,778
Prepayments	86	603
Other debtors	58,695	960
	62,181	11,341

Playset Coffee Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	194	127
Taxation and social security	10,905	12,566
Accruals and deferred income	2,184	2,184
Other creditors	-	3,805
	13,283	18,682

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8	Related party transactions

At 31 January 2025 the director owed a balance of £7,764 (2024 - (£3,805)) to the company, which is included in Other debtors (2024 - creditors).

The company is controlled by the director.

At 31 January 2025 a company with a common director owed Playset Coffee Ltd. £50,000 (2024 - £nil), which is included in Other debtors. This balance is unsecured, interest free and with no fixed terms of repayment.