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Company Registration No. 09564366 (England and Wales)
F & E Coffee Ltd Unaudited accounts for the year ended 31 December 2024
F & E Coffee Ltd Unaudited accounts Contents
Page
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F & E Coffee Ltd Company Information for the year ended 31 December 2024
Directors
Mr Richard Clark Mr Jordan Sexton
Company Number
09564366 (England and Wales)
Registered Office
Unit 20a Park Farm Business Centre Fornham St. Genevieve Bury St. Edmunds IP28 6TS England
Accountants
Sleek Accounting Ltd 4th Floor 205 Regent Street London W1B 4HB
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F & E Coffee Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
334,545 
493,568 
Current assets
Inventories
163,308 
131,699 
Debtors
220,917 
226,286 
Cash at bank and in hand
22,797 
44 
407,022 
358,029 
Creditors: amounts falling due within one year
(453,472)
(267,854)
Net current (liabilities)/assets
(46,450)
90,175 
Total assets less current liabilities
288,095 
583,743 
Creditors: amounts falling due after more than one year
(693,895)
(679,513)
Net liabilities
(405,800)
(95,770)
Capital and reserves
Called up share capital
225 
225 
Share premium
105,475 
105,475 
Profit and loss account
(511,500)
(201,470)
Shareholders' funds
(405,800)
(95,770)
For the year ending 31 December 2024 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 24 December 2025 and were signed on its behalf by
Mr Jordan Sexton Director Company Registration No. 09564366
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F & E Coffee Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
F & E Coffee Ltd is a private company, limited by shares, registered in England and Wales, registration number 09564366. The registered office is Unit 20a Park Farm Business Centre, Fornham St. Genevieve, Bury St. Edmunds, IP28 6TS, England.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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% Straight Line
Motor vehicles
25% Reducing Balance
Computer equipment
33% Straight Line
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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F & E Coffee Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
792,249 
13,450 
23,211 
828,910 
Additions
23,214 
- 
- 
23,214 
At 31 December 2024
815,463 
13,450 
23,211 
852,124 
Depreciation
At 1 January 2024
317,903 
3,993 
13,446 
335,342 
Charge for the year
174,623 
2,364 
5,250 
182,237 
At 31 December 2024
492,526 
6,357 
18,696 
517,579 
Net book value
At 31 December 2024
322,937 
7,093 
4,515 
334,545 
At 31 December 2023
474,346 
9,457 
9,765 
493,568 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
204,469 
211,864 
Accrued income and prepayments
2,947 
7,859 
Other debtors
13,501 
6,563 
220,917 
226,286 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
37,003 
48,722 
VAT
4,495 
(22,959)
Obligations under finance leases and hire purchase contracts
35,561 
35,561 
Trade creditors
315,253 
152,691 
Taxes and social security
53,512 
46,932 
Other creditors
7,648 
6,907 
453,472 
267,854 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
96,448 
130,836 
Obligations under finance leases and hire purchase contracts
1,307 
36,868 
Other creditors
169,900 
119,900 
Loans from directors
426,240 
391,909 
693,895 
679,513 
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F & E Coffee Ltd Notes to the Accounts for the year ended 31 December 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
125 Ordinary shares of £1 each
125 
125 
225 
225 
9
Average number of employees
During the year the average number of employees was 8 (2023: 8).
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