CROSS'S COFFEE SHOP LIMITED - Filleted accounts

Number

04650499

CROSS'S COFFEE SHOP LIMITED

Filleted Accounts

30 April 2025

CROSS'S COFFEE SHOP LIMITED
Registered number:		04650499
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		10,262			12,734
			10,262			12,734

Current assets
Stocks		1,069			1,069
Debtors	4	14,322			6,426
Cash at bank and in hand		39,700			42,308
		55,091			49,803

Creditors: amounts falling due within one year	5	(14,093)			(19,192)

Net current assets			40,998			30,611

Total assets less current liabilities			51,260			43,345

Creditors: amounts falling due after one year	6		(8,500)			(8,500)

Provisions for liabilities			(1,950)			(2,419)

Net assets			40,810			32,426

Capital and reserves
Called up share capital			2			2
Profit and loss account			40,808			32,424

Shareholders' funds			40,810			32,426

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. Cristoforo Croci
Director
Approved by the board on 9 December 2025

CROSS'S COFFEE SHOP LIMITED
Notes to the Accounts
for the year ended 30 April 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:
	Fixtures and fittings	over 4 years

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		7		7

3	Tangible fixed assets
			Fixtures and fittings		Total
£				£
	Cost
	At 1 May 2024		33,232		33,232
	Additions		1,748		1,748
	At 30 April 2025		34,980		34,980

	Depreciation
	At 1 May 2024		20,498		20,498
	Charge for the year		4,220		4,220
	At 30 April 2025		24,718		24,718

	Net book value
	At 30 April 2025		10,262		10,262
	At 30 April 2024		12,734		12,734

4	Debtors		2025		2024
£				£

	Mr. Cristoforo Croci		12,786		4,997
	Prepayments		1,536		1,429
			14,322		6,426

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

	Trade creditors		1,971		2,109
	Corporation tax		2,590		-
	Ms. Shelley Williamson		446		9,000
	VAT		7,254		7,060
	PAYE and NI		1		1
	Pension fund		51		-
	Accruals		1,780		1,022
			14,093		19,192

6	Creditors: amounts falling due after one year		2025		2024
£				£
	Bank loans		8,500		8,500

6	Ultimate controlling party and related party transactions
	The company was under the control of Mr. Cristoforo Croci throughout the current and previous period.
	No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 except for those disclosed below.
	Ms. Shelley Williamson is the director's partner.
			2025		2024
£				£
	Equity dividends paid to Ms. Shelley Williamson		500		1,000
	Equity dividends paid to Mr. Cristoforo Croci		500		1,000
	Balance owing (to) / from Ms. Shelley Williamson		(446)		(9,000)
	Balance owing (to) / from Mr. Cristoforo Croci		12,786		4,997

	Interest at 2.250% per annum is charged on balances over £10,000 owed to the company.

7	Other information
	CROSS'S COFFEE SHOP LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	59 Roper Street
	Whitehaven
	Cumbria
	CA28 7AU