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Company Registration No. 11305792 (England and Wales)
LEVER & BLOOM COFFEE LTD Unaudited accounts for the year ended 30 April 2025
LEVER & BLOOM COFFEE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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LEVER & BLOOM COFFEE LTD Company Information for the year ended 30 April 2025
Directors
Mounir Cherkaoui Jelena Poloutenko
Company Number
11305792 (England and Wales)
Registered Office
222 SHAFTESBURY AVENUE LONDON WC2H 8EB ENGLAND
Accountants
Tax Simplified Ltd Kemp House 160 City Road London EC1V 2NX
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LEVER & BLOOM COFFEE LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
30,341
38,520
Current assets
Debtors
5
43,633
10,482
Cash at bank and in hand
256,353
108,608
299,986
119,090
Creditors: amounts falling due within one year
6
(180,450)
(84,903)
Net current assets
119,536
34,187
Total assets less current liabilities
149,877
72,707
Provisions for liabilities
Deferred tax
(5,626)
(8,890)
Net assets
144,251
63,817
Capital and reserves
Called up share capital
100
100
Profit and loss account
144,151
63,717
Shareholders' funds
144,251
63,817
For the year ending 30 April 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 16 December 2025 and were signed on its behalf by
Mounir Cherkaoui Director Company Registration No. 11305792
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LEVER & BLOOM COFFEE LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
LEVER & BLOOM COFFEE LTD is a private company, limited by shares, registered in England and Wales, registration number 11305792. The registered office is 222 SHAFTESBURY AVENUE, LONDON, WC2H 8EB, 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.
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
33% on straight line basis
Motor vehicles
20% on straight line basis
Fixtures & fittings
25% on straight line basis
Computer equipment
50% on straight line basis
Turnover
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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LEVER & BLOOM COFFEE LTD Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 May 2024
2,958
21,311
38,700
41,449
3,119
107,537
Additions
4,879
778
-
2,620
2,902
11,179
At 30 April 2025
7,837
22,089
38,700
44,069
6,021
118,716
Depreciation
At 1 May 2024
-
15,833
17,971
32,644
2,569
69,017
Charge for the year
-
4,803
7,740
4,815
2,000
19,358
At 30 April 2025
-
20,636
25,711
37,459
4,569
88,375
Net book value
At 30 April 2025
7,837
1,453
12,989
6,610
1,452
30,341
At 30 April 2024
2,958
5,478
20,729
8,805
550
38,520
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
479
482
Other debtors
43,154
10,000
43,633
10,482
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
2,254
1,882
Trade creditors
61,864
-
Taxes and social security
110,732
80,563
Other creditors
4,420
1,164
Loans from directors
1,180
1,294
180,450
84,903
7
Average number of employees
During the year the average number of employees was 10 (2024: 7).
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