Company Registration No. NI636929 (Northern Ireland)
Jam Jar Coffee House Ltd
Unaudited accounts
for the year ended 31 March 2025
Jam Jar Coffee House Ltd
Statement of financial position
as at 31 March 2025
Intangible assets
21,600
28,800
Tangible assets
11,155
62,541
Cash at bank and in hand
(11,480)
(14,944)
Creditors: amounts falling due within one year
(40,323)
(72,974)
Net current liabilities
(49,303)
(84,668)
Net (liabilities)/assets
(16,548)
6,673
Called up share capital
2
2
Profit and loss account
(16,550)
6,671
Shareholders' funds
(16,548)
6,673
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 29 December 2025 and were signed on its behalf by
Rodney Forsythe
Director
Company Registration No. NI636929
Jam Jar Coffee House Ltd
Notes to the Accounts
for the year ended 31 March 2025
Jam Jar Coffee House Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI636929. The registered office is 3 Hopefield Court, Portrush, BT56 8QR, Northern Ireland.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Fixtures & fittings
25% Reducing Balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the restaurants is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
The directors believe that the company has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Jam Jar Coffee House Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Charge for the year
26,354
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
12,045
22,260
Trade creditors
8,915
44,593
Other creditors
12,267
3,015
Loans from directors
91
3,106
Jam Jar Coffee House Ltd
Notes to the Accounts
for the year ended 31 March 2025
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
9
Average number of employees
During the year the average number of employees was 11 (2024: 11).