1 April 2024 false No description of principal activity Taxfiler 2024.6 11914846 business:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11914846 2024-03-31 11914846 2024-04-01 2025-03-31 11914846 business:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11914846 business:FilletedAccounts 2024-04-01 2025-03-31 11914846 2025-03-31 11914846 business:Director1 2024-04-01 2025-03-31 11914846 business:RegisteredOffice 2024-04-01 2025-03-31 11914846 2024-03-31 11914846 core:WithinOneYear 2025-03-31 11914846 core:WithinOneYear 2024-03-31 11914846 core:AfterOneYear 2025-03-31 11914846 core:AfterOneYear 2024-03-31 11914846 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 11914846 core:ShareCapital core:PreviouslyStatedAmount 2024-03-31 11914846 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 11914846 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-03-31 11914846 core:PreviouslyStatedAmount 2025-03-31 11914846 core:PreviouslyStatedAmount 2024-03-31 11914846 business:SmallEntities 2024-04-01 2025-03-31 11914846 countries:EnglandWales 2024-04-01 2025-03-31 11914846 core:PlantMachinery 2024-04-01 2025-03-31 11914846 core:FurnitureFittings 2024-04-01 2025-03-31 11914846 core:ComputerEquipment 2024-04-01 2025-03-31 11914846 core:PlantMachinery 2024-03-31 11914846 core:FurnitureFittings 2024-03-31 11914846 core:ComputerEquipment 2024-03-31 11914846 core:PlantMachinery 2025-03-31 11914846 core:FurnitureFittings 2025-03-31 11914846 core:ComputerEquipment 2025-03-31 11914846 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 11914846 (England and Wales)
City Brew Coffee Ltd Unaudited accounts for the year ended 31 March 2025
City Brew Coffee Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
City Brew Coffee Ltd Company Information for the year ended 31 March 2025
Director
Zhelev Svetlozar Ivanov
Company Number
11914846 (England and Wales)
Registered Office
1 Atrium Heights 4 Little Thames Walk London SE8 3FB United Kingdom
Accountants
Keys Accountants Service 31B Rudgleigh Road Bristol United Kingdom BS20 0DS
- 3 -
City Brew Coffee Ltd Accountants' report
Accountants' report to the director of City Brew Coffee Ltd (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 March 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Keys Accountants Service 31B Rudgleigh Road Bristol United Kingdom BS20 0DS 23 October 2025
- 4 -
City Brew Coffee Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
114,222
28,791
Current assets
Debtors
5
71,684
40,178
Cash at bank and in hand
144,150
120,416
215,834
160,594
Creditors: amounts falling due within one year
6
(122,248)
(68,234)
Net current assets
93,586
92,360
Total assets less current liabilities
207,808
121,151
Creditors: amounts falling due after more than one year
7
(46,436)
(35,096)
Net assets
161,372
86,055
Capital and reserves
Called up share capital
2
2
Profit and loss account
161,370
86,053
Shareholders' funds
161,372
86,055
For the year ending 31 March 2025 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 October 2025 and were signed on its behalf by
Zhelev Svetlozar Ivanov Director Company Registration No. 11914846
- 5 -
City Brew Coffee Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
City Brew Coffee Ltd is a private company, limited by shares, registered in England and Wales, registration number 11914846. The registered office is 1 Atrium Heights, 4 Little Thames Walk, London, SE8 3FB, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line
Fixtures & fittings
20% Straight line
Computer equipment
33.33 % Straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
21,662
9,398
6,072
37,132
Additions
17,388
89,797
2,044
109,229
At 31 March 2025
39,050
99,195
8,116
146,361
Depreciation
At 1 April 2024
3,284
2,994
2,063
8,341
Charge for the year
8,302
13,128
2,368
23,798
At 31 March 2025
11,586
16,122
4,431
32,139
Net book value
At 31 March 2025
27,464
83,073
3,685
114,222
At 31 March 2024
18,378
6,404
4,009
28,791
- 6 -
City Brew Coffee Ltd Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
-
2,391
Trade debtors
2,288
7,787
Accrued income and prepayments
9,238
-
Other debtors
30,158
-
41,684
10,178
Amounts falling due after more than one year
Accrued income and prepayments
30,000
30,000
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
18,018
-
Trade creditors
40,388
41,712
Taxes and social security
54,977
14,991
Other creditors
8,865
1,667
Loans from directors
-
9,864
122,248
68,234
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
46,436
35,096
8
Loans to directors
Included within other debtors at the year end is an amount of £ 480.84 due from the Director. During the year interest of £480.84 was charged by the company at a rate of 2.25% whiles the account was overdrawn. There are no other advances which individually were considered material and no other material advances exceeding £10000.00 to the director.
9
Transactions with related parties
The company declared and paid dividends of £ 84,500.00 (2024: £65083.00)
10
Average number of employees
During the year the average number of employees was 13 (2024: 9).
- 7 -