Roast Coffee Limited - Filleted accounts

Registered number

07992741

Roast Coffee Limited

Filleted Accounts

31 March 2025

Roast Coffee Limited
Registered number:		07992741
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		10,150			11,550
Tangible assets	4		33,050			37,540
			43,200			49,090

Current assets
Stocks		9,228			8,378
Debtors	5	7,603			7,636
Cash at bank and in hand		3,819			9,208
		20,650			25,222

Creditors: amounts falling due within one year	6	(25,502)			(33,634)

Net current assets			(4,852)			(8,412)

Total assets less current liabilities			38,348			40,678

Creditors: amounts falling due after more than one year	7		(667)			(4,667)

Provisions for liabilities			(6,279)			(7,133)


Net assets			31,402			28,878

Capital and reserves
Called up share capital			2			2
Profit and loss account			31,400			28,876

Shareholders' funds			31,402			28,878

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

Mr S Hilland
Director
Approved by the board on 30 October 2025

Roast Coffee Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	15% reducing balance
	Motor vehicle	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					28,000
	At 31 March 2025					28,000

	Amortisation
	At 1 April 2024					16,450
	Provided during the year					1,400
	At 31 March 2025					17,850

	Net book value
	At 31 March 2025					10,150
	At 31 March 2024					11,550

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	78,217		4,620		82,837
	Additions	2,275		-		2,275
	Disposals	(1,960)		-		(1,960)
	At 31 March 2025	78,532		4,620		83,152

	Depreciation
	At 1 April 2024	42,139		3,158		45,297
	Charge for the year	5,639		365		6,004
	On disposals	(1,199)		-		(1,199)
	At 31 March 2025	46,579		3,523		50,102

	Net book value
	At 31 March 2025	31,953		1,097		33,050
	At 31 March 2024	36,078		1,462		37,540


5	Debtors			2025		2024
£					£

	Trade debtors			6,174		6,071
	Other debtors			1,429		1,565
				7,603		7,636


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,000		4,000
	Trade creditors			4,359		4,252
	Taxation and social security costs			3,649		2,448
	Other creditors			13,494		22,934
				25,502		33,634


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			667		4,667


8	Related party transactions

	The company owed the director £12,754 at 31st March 2025 (£22,159 at 2024).
9	Other information

	Roast Coffee Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 45 City Business Park
	Somerset Place
	Plymouth
	Devon
	PL3 4BB