Baristocracy Coffee Limited - Filleted accounts

Registered number

10644478

Baristocracy Coffee Limited

Unaudited Filleted Accounts For The Year Ended

31 March 2025

Baristocracy Coffee Limited
Registered number:		10644478
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		62,490			38,711
			62,490			38,711

Current assets
Stocks		17,360			18,922
Debtors	4	40,057			51,050
Cash at bank and in hand		25,042			47,074
		82,459			117,046

Creditors: amounts falling due within one year	5	(32,221)			(16,813)

Net current assets			50,238			100,233

Total assets less current liabilities			112,728			138,944

Creditors: amounts falling due after more than one year	6		(148,269)			(141,967)



Net liabilities			(35,541)			(3,023)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(35,641)			(3,123)

Shareholders' funds			(35,541)			(3,023)

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.




K E Hudson
Director
Approved by the board on 8 December 2025

Baristocracy 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.

	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:

	Leasehold improvements			over the lease term
	Plant and machinery			between 4 and 5 years
	Motor vehicles			30% 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.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Leasehold improvement		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	7,300		52,834		40,157		100,291
	Additions	-		46,932		-		46,932
	Disposals	-		(8,015)		-		(8,015)
	At 31 March 2025	7,300		91,751		40,157		139,208

	Depreciation
	At 1 April 2024	730		37,988		22,862		61,580
	Charge for the year	730		10,822		5,189		16,741
	On disposals	-		(1,603)		-		(1,603)
	At 31 March 2025	1,460		47,207		28,051		76,718

	Net book value
	At 31 March 2025	5,840		44,544		12,106		62,490
	At 31 March 2024	6,570		14,846		17,295		38,711


4	Debtors					2025		2024
£							£

	Trade debtors					32,352		35,721
	Taxation and social security costs					3,758		4,095
	Other debtors					3,947		11,234
						40,057		51,050


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

	Loans and overdrafts					2,800		5,866
	Obligations under finance lease and hire purchase contracts					3,168		-
	Trade creditors					20,454		5,763
	Taxation and social security costs					1,677		293
	Other creditors					4,122		4,891
						32,221		16,813


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

	Loans and overdrafts					148,269		141,967
						148,269		141,967


7	Loans to directors

	During the year under review, the directors jointly introduced funds of of £11,773 (2024; £7,200) and withdrew funds of £4,118 (2024; £1,312) leaving an amount due to the company of £2,520 (2024; £10,175).


8	Other information

	Baristocracy Coffee Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Larch Court
	West Chirton North Industrial Estate
	North Shields
	Tyne And Wear
	NE29 8SG