REGISTERED NUMBER: 11532657 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

YO31 BISON COFFEE SHOP LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

29,750

35,000

Tangible assets

5

17,085

19,455

46,835

54,455

CURRENT ASSETS

Stocks

2,371

1,800

Cash at bank and in hand

128

3,762

2,499

5,562

CREDITORS

Amounts falling due within one year

6

26,102

38,851

NET CURRENT LIABILITIES

(23,603

)

(33,289

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,232

21,166

CREDITORS

Amounts falling due after more than one year

7

18,343

20,305

NET ASSETS

4,889

861

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

4,887

859

SHAREHOLDERS' FUNDS

4,889

861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

N C West - Director

1.	STATUTORY INFORMATION

YO31 Bison Coffee Shop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11532657

Registered office:

35 White Cross Road

York

YO31 8JR

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Unrelieved trading losses totalling £14,905 are being carried forward to be offset against future profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on the going going concern basis. The director considers that the company has sufficient financial resources to meet liabilities on an ongoing basis.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2023

and 31 August 2024

35,000

AMORTISATION

Amortisation for year

5,250

At 31 August 2024

5,250

NET BOOK VALUE

At 31 August 2024

29,750

At 31 August 2023

35,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 September 2023

22,393

Additions

650

At 31 August 2024

23,043

DEPRECIATION

At 1 September 2023

2,938

Charge for year

3,020

At 31 August 2024

5,958

NET BOOK VALUE

At 31 August 2024

17,085

At 31 August 2023

19,455

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

7,800

30,136

Trade creditors

1,468

-

Taxation and social security

4,372

5,330

Other creditors

12,462

3,385

26,102

38,851

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Other creditors

18,343

20,305

The bank loan is a sum borrowed under HM Government Bounce Back Loan Scheme. Interest is classified at a fixed rate of 2.5% per annum and repayments are made in accordance with the scheme.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

2

Ordinary

£1

2

2

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is N C West.