ACCOUNTS - Final Accounts preparation

Commitments under operating leases

At 30 April 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Company registration number: 11919582

	UNAUDITED FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 APRIL 2025

	THE FERRY COFFEE SHOP LIMITED


THE FERRY COFFEE SHOP LIMITED

COMPANY INFORMATION

Directors	Carol Murdoch
	Charlotte Murdoch
	Christopher Murdoch
	Aidan Hope


Company secretary	Charlotte Murdoch


Registered number	11919582


Registered office	The Ferry Point
	Ferry Lane
	Shepperton
	United Kingdom
	TW17 9LQ


Accountants	Menzies LLP
	Chartered Accountants
	Magna House
	18-32 London Road
	Staines-Upon-Thames
	TW18 4BP


THE FERRY COFFEE SHOP LIMITED

CONTENTS

	Page
Statement of Financial Position	1 - 2
Notes to the Financial Statements	3 - 6


THE FERRY COFFEE SHOP LIMITED REGISTERED NUMBER:11919582

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		36,369		32,687
			36,369		32,687
Current assets
Stocks		13,609		7,811
Debtors: amounts falling due within one year	5	3,732		44,144
Cash at bank and in hand		70,347		47,734
		87,688		99,689
Creditors: amounts falling due within one year	6	(95,135)		(125,268)
Net current liabilities			(7,447)		(25,579)
Total assets less current liabilities			28,922		7,108
Creditors: amounts falling due after more than one year	7		-		(4,927)

Net assets			28,922		2,181

Capital and reserves
Called up share capital	1	1
Profit and loss account	28,921	2,180
	28,922	2,181

Page 1


THE FERRY COFFEE SHOP LIMITED REGISTERED NUMBER:11919582

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 APRIL 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Christopher Murdoch

Director

Date: 23 December 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2


THE FERRY COFFEE SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

The Ferry Coffee Shop Limited is a private company limited by shares incorporated in England and Wales. The address of the principal place of business is the same as the registered office address shown on the company information page.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is generated via the sale of food, beverages and other related consumables and is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated primarily through coffee shop sales and other associated products. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

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THE FERRY COFFEE SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Fixtures and fittings	-	25%	straight line
				Computer equipment	-	33%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 31 (2024 - 30).

Page 4


THE FERRY COFFEE SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

4.	Tangible fixed assets

	Fixtures and fittings	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 May 2024	54,214	872	55,086
Additions	19,343	739	20,082
At 30 April 2025	73,557	1,611	75,168
Depreciation
At 1 May 2024	22,089	310	22,399
Charge for the year	15,968	432	16,400
At 30 April 2025	38,057	742	38,799
Net book value
At 30 April 2025	35,500	869	36,369
At 30 April 2024	32,125	562	32,687

Debtors

					2025	2024
					£	£


Trade debtors	2,183	44,063
Other debtors	1	81
Prepayments and accrued income	1,548	-
	3,732	44,144

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	18,558	19,564
Other taxation and social security	41,043	44,769
Other creditors	13,516	48,885
Accruals and deferred income	22,018	12,050
	95,135	125,268

Page 5


THE FERRY COFFEE SHOP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Accruals and deferred income	-	4,927
	-	4,927

	Not later than 1 year	41,004	38,550
		41,004	38,550

9.	Transactions with directors

Included within other debtors are the following advances and credits to the director which subsisted during the year ended 30 April 2024.

		2025	2024
		£	£

Balance outstanding at the start of the year	-	284
Amounts advanced	-	418
Amounts repaid	-	(702)
Amounts outstanding at the end of the year	-	-

No interest was charged on the loan which was repayable on demand.

Page 6