REGISTERED NUMBER: 13830858 (England and Wales)

GOWER COFFEE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,715

13,243

CURRENT ASSETS

Stocks

5

12,937

36,256

Debtors

6

59,478

86,482

Cash at bank

96,567

46,068

168,982

168,806

CREDITORS

Amounts falling due within one year

7

95,487

112,932

NET CURRENT ASSETS

73,495

55,874

TOTAL ASSETS LESS CURRENT LIABILITIES

78,210

69,117

CREDITORS

Amounts falling due after more than one year

8

-

15,000

NET ASSETS

78,210

54,117

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,110

54,017

78,210

54,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by:

M D Luporini - Director

1.	STATUTORY INFORMATION

Gower Coffee Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13830858

Registered office:

Hayswood Cottage

Little Reynoldston

Gower

Swansea

West Glamorgan

SA3 1AQ

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Motor vehicles

-

20% on cost

Office equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

Website

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

2,845

500

34,899

404

38,648

Additions

-

-

-

433

433

At 31 March 2025

2,845

500

34,899

837

39,081

DEPRECIATION

At 1 April 2024

-

374

24,829

202

25,405

Charge for year

-

126

8,625

210

8,961

At 31 March 2025

-

500

33,454

412

34,366

NET BOOK VALUE

At 31 March 2025

2,845

-

1,445

425

4,715

At 31 March 2024

2,845

126

10,070

202

13,243

5.

STOCKS

2025

2024

£

£

Stocks

12,937

36,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

48,936

76,626

VAT

9,670

8,641

Prepayments

872

1,215

59,478

86,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

82,200

104,564

Tax

9,210

5,826

Directors' current accounts

2,327

552

Accrued expenses

1,750

1,990

95,487

112,932

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

-

15,000

9.	RELATED PARTY DISCLOSURES

The company is under the control of the directors who hold 100% of the issued share capital.