Kaffeebar Ltd - Accounts

Kaffeebar Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,277	-
		1,277	-
Current assets
Stocks	4	1,140	1,140
Debtors	5	5,671	31,824
Cash at bank and in hand		32,423	38
		39,234	33,002
Creditors: amount falling due within one year	6	(11,371)	(15,149)
Net current assets		27,863	17,853

Total assets less current liabilities		29,140	17,853
Provisions for liabilities	7	(269)	-
Net assets		28,871	17,853

Capital and reserves
Called up share capital		100	100
Profit and loss account		28,771	17,753
Shareholders' funds		28,871	17,853

For the year ended 31 May 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 17 November 2025 and were signed by:

-------------------------------
Keith Andrew Thomas Baldwin
Director

Kaffeebar Ltd
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Kaffeebar Ltd is a private company, limited by shares, registered in England and Wales, registration number 14226095, registration address 65 Peach Street, Wokingham, Berkshire , RG40 1XP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102.1A The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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.

Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 June 2024	-	-
Additions	1,415	1,415
Disposals	-	-
At 31 May 2025	1,415	1,415
Depreciation
At 01 June 2024	-	-
Charge for year	138	138
On disposals	-	-
At 31 May 2025	138	138
Net book values
Closing balance as at 31 May 2025	1,277	1,277
Opening balance as at 01 June 2024	-	-

Stocks

	2025 £		2024 £
Stocks	1,140		1,140
	1,140		1,140

Debtors: amounts falling due within one year

	2025 £	2024 £
Amounts Recoverable on Contracts	5,671	31,464
Taxation Recoverable	-	360
	5,671	31,824

Creditors: amount falling due within one year

	2025 £	2024 £
Social Security and Other Tax	8,530	4,326
Accrued Expenses	400	500
Other Creditors	-	(1)
Directors' Current Accounts	2,441	10,324
	11,371	15,149

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	269		-
	269		-

Registered Number: 14226095
England and Wales
KAFFEEBAR LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025