2024-08-01 NI670862 2025-07-31 NI670862 2024-08-01 2025-07-31 NI670862 2024-07-31 NI670862 2023-08-01 2024-07-31 NI670862 uk-core:WithinOneYear 2024-07-31 NI670862 uk-core:WithinOneYear 2025-07-31 NI670862 uk-core:AfterOneYear 2024-07-31 NI670862 uk-core:AfterOneYear 2025-07-31 NI670862 uk-core:ShareCapital 2025-07-31 NI670862 uk-core:ShareCapital 2024-07-31 NI670862 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI670862 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI670862 uk-bus:Director1 2024-08-01 2025-07-31 NI670862 uk-core:PlantMachinery 2024-08-01 2025-07-31 NI670862 uk-core:ComputerEquipment 2024-08-01 2025-07-31 NI670862 uk-core:FurnitureFittings 2024-08-01 2025-07-31 NI670862 uk-core:ComputerEquipment 2024-07-31 NI670862 uk-core:FurnitureFittings 2024-07-31 NI670862 uk-core:PlantMachinery 2024-07-31 NI670862 uk-core:PlantMachinery 2025-07-31 NI670862 uk-core:FurnitureFittings 2025-07-31 NI670862 uk-core:ComputerEquipment 2025-07-31 NI670862 uk-core:WithinOneYear 2025-07-31 NI670862 uk-core:WithinOneYear 2024-07-31 iso4217:GBP xbrli:pure NI670862 uk-bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 NI670862 uk-bus:FRS102 2024-08-01 2025-07-31 NI670862 uk-bus:FilletedAccounts 2024-08-01 2025-07-31 NI670862 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31

BJCS Coffee Limited

Registered Number:NI 670862

For the year ended 31 July 2025
Northern Ireland
Unaudited Financial Statements

2
For the year ended 31 July 2025
BJCS Coffee Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

NI670862

As at 31 July 2025

BJCS Coffee Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

53,727
41,893
2
53,727
41,893

Current assets

Inventories

6,321
4,103
3

Trade and other receivables

1,429
7,701
4
8,613

Cash and cash equivalents

9,155
20,959
16,363

Trade and other payables: amounts falling due within one
year

(32,322)
(21,129)
5
(15,959)
(170)
Net current liabilities

Total assets less current liabilities

53,557
25,934

Trade and other payables: amounts falling due after more
than one year

-
(12,600)
6
40,957
Net assets
25,934

Capital and reserves

Called up share capital

3
3

Retained earnings

40,954
25,931
40,957
25,934
Shareholders' funds

For the year ended 31 July 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 of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

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

Fionnuala Mary Kelly Director

These financial statements were approved and authorised for issue by the Board on 04 March 2026 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 July 2025
BJCS Coffee Limited
Notes to the Financial Statements
Statutory Information

BJCS Coffee Limited is a private limited company, limited by shares, domiciled in Northern Ireland, registration
number NI 670862.

Registered address:

60 Upper English Street
Armagh
BT61 7LG

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

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

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing balance

25% Reducing balance

Computer Equipment

15% Reducing balance

Furniture and Fittings
Inventories

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.

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5
For the year ended 31 July 2025
BJCS Coffee Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
Equipment

Furniture and
Fittings

Plant and
Machinery

£

£

£

£

Cost or
valuation

At 01 August 2024

62,714
3,162
9,845
49,707
32,825
1,359
2,250
29,216

Additions

-
-
(19,347)

Disposals

(19,347)

At 31 July 2025

59,576
12,095
4,521
76,192

Provision for depreciation and impairment

At 01 August 2024

20,821
912
2,634
17,275
Charge for year
13,066
902
1,419
10,745
(11,422)
-
-
(11,422)

On disposal

At 31 July 2025

22,465
1,814
4,053
16,598

At 31 July 2025

Net book value

42,978
8,042
2,707
53,727

At 31 July 2024

32,432
7,211
2,250
41,893

3. Inventories

2024
2025

£

£

Stocks

4,103
6,321

4. Trade and other receivables

2024
2025

£

£

Trade debtors

7,701
1,429

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Bank loans and overdraft

3,471
6,009

Trade creditors

1,902
5,544

Taxation and social security

14,669
12,974

Other creditors

1,087
7,795
21,129
32,322
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6
For the year ended 31 July 2025
BJCS Coffee Limited
Notes to the Financial Statements Continued

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Other creditors

12,600
-

7. Average number of persons employed

During the year the average number of employees was 22 (2024 : 13)
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