Ben Ledi Coffee Co Ltd

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: SC806297

		30 April 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		9,281

			9,281
CURRENT ASSETS
Stocks		2,000
Debtors		4,750
Cash at bank and in hand		19,760

		26,510
Creditors: Amounts Falling Due Within One Year		(21,960 )

NET CURRENT ASSETS (LIABILITIES)			4,550

TOTAL ASSETS LESS CURRENT LIABILITIES			13,831

Creditors: Amounts Falling Due After More Than One Year			(18,584 )

NET LIABILITIES			(4,753 )

CAPITAL AND RESERVES
Called up share capital	5		50
Income Statement			(4,803 )

SHAREHOLDERS' FUNDS			(4,753)

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Ben Ledi Coffee Co Ltd

Abridged Statement of Financial Position (continued)

As At 30 April 2025

For the period ending 30 April 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Gillian Hillhouse

Director

20th November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Ben Ledi Coffee Co Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC806297 . The registered office is 5 Kings Court, High Street, Falkirk, FK1 1PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Fixtures & Fittings	25% RB

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

All financial assets and liabilities are measured at fair value. The fair value of an asset or liability at the year-end is the amount for which it could be exchanged or settled, on that date between two knowledgeable, willing parties in an arm's length transaction under market conditions.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 12

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Ben Ledi Coffee Co Ltd

Notes to the Abridged Financial Statements (continued)

For the Period 9 April 2024 to 30 April 2025

4. Tangible Assets

	Total
	£
Cost
As at 9 April 2024	-
Additions	12,375

As at 30 April 2025	12,375

Depreciation
As at 9 April 2024	-
Provided during the period	3,094

As at 30 April 2025	3,094

Net Book Value
As at 30 April 2025	9,281

As at 9 April 2024	-

5. Share Capital

	30 April 2025
	£
Allotted, Called up and fully paid	50

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