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Company Registration No. 09030582 (England and Wales)
Winchester Coffee Roasters Ltd Unaudited accounts for the year ended 31 March 2025
Winchester Coffee Roasters Ltd Unaudited accounts Contents
Page
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Winchester Coffee Roasters Ltd Company Information for the year ended 31 March 2025
Directors
Mark Goulding Teresa Goulding
Company Number
09030582 (England and Wales)
Registered Office
17 CHURCH GREEN CLOSE KINGS WORTHY WINCHESTER HAMPSHIRE SO23 7TT
Accountants
For and on Behalf of Tee Accounts Limited Rosehill House Bosinver Lane Polgooth PL26 7BA
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Winchester Coffee Roasters Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
69,560 
80,225 
Current assets
Inventories
19,000 
10,000 
Debtors
34,338 
35,008 
Cash at bank and in hand
83,907 
125,167 
137,245 
170,175 
Creditors: amounts falling due within one year
(62,981)
(55,676)
Net current assets
74,264 
114,499 
Net assets
143,824 
194,724 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
143,724 
194,624 
Shareholders' funds
143,824 
194,724 
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 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 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 of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by
Mark Goulding Director Company Registration No. 09030582
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Winchester Coffee Roasters Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Winchester Coffee Roasters Ltd is a private company, limited by shares, registered in England and Wales, registration number 09030582. The registered office is 17 CHURCH GREEN CLOSE, KINGS WORTHY, WINCHESTER, HAMPSHIRE, SO23 7TT.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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
25% reducing balance, per annum
Motor vehicles
25% reducing balance, per annum
Fixtures & fittings
25% reducing balance, per annum
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
10,000 
At 31 March 2025
10,000 
Amortisation
At 1 April 2024
10,000 
At 31 March 2025
10,000 
Net book value
At 31 March 2025
- 
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Winchester Coffee Roasters Ltd Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
152,007 
24,931 
21,220 
4,058 
202,216 
Additions
11,601 
- 
- 
362 
11,963 
At 31 March 2025
163,608 
24,931 
21,220 
4,420 
214,179 
Depreciation
At 1 April 2024
101,910 
6,233 
11,208 
2,640 
121,991 
Charge for the year
15,051 
4,674 
2,503 
400 
22,628 
At 31 March 2025
116,961 
10,907 
13,711 
3,040 
144,619 
Net book value
At 31 March 2025
46,647 
14,024 
7,509 
1,380 
69,560 
At 31 March 2024
50,097 
18,698 
10,012 
1,418 
80,225 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,433 
601 
Trade debtors
23,515 
26,589 
Other debtors
8,390 
7,818 
34,338 
35,008 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
7,376 
11,067 
Taxes and social security
55,602 
44,482 
Other creditors
- 
127 
Loans from directors
3 
- 
62,981 
55,676 
8
Average number of employees
During the year the average number of employees was 7 (2024: 7).
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