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Company Registration No. 10220365 (England and Wales)
ROASTERY HOPE COFFEE LTD Unaudited accounts for the year ended 30 June 2025
ROASTERY HOPE COFFEE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ROASTERY HOPE COFFEE LTD Company Information for the year ended 30 June 2025
Director
Thiego Giovani Fonseca Ribeiro
Company Number
10220365 (England and Wales)
Registered Office
5 RADLEY LANE BISHOPS STORTFORD HERTFORDSHIRE CM23 2GR ENGLAND
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ROASTERY HOPE COFFEE LTD Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
2,052
2,565
Current assets
Cash at bank and in hand
58
5
Creditors: amounts falling due within one year
5
(12,221)
(11,106)
Net current liabilities
(12,163)
(11,101)
Net liabilities
(10,111)
(8,536)
Capital and reserves
Called up share capital
6
1,000
1,000
Profit and loss account
(11,111)
(9,536)
Shareholders' funds
(10,111)
(8,536)
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 13 March 2026 and were signed on its behalf by
Thiego Giovani Fonseca Ribeiro Director Company Registration No. 10220365
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ROASTERY HOPE COFFEE LTD Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
ROASTERY HOPE COFFEE LTD is a private company, limited by shares, registered in England and Wales, registration number 10220365. The registered office is 5 RADLEY LANE, BISHOPS STORTFORD, HERTFORDSHIRE, CM23 2GR, 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 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.
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
20% reducing balance method.
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.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Cash and cash equivalent
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to known amount of cash and are subject to an insignificant risk of change in value.
Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
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ROASTERY HOPE COFFEE LTD Notes to the Accounts for the year ended 30 June 2025
Expenses
Expenses are recognized in the period in which they are incurred, regardless of when payment is made.
Judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
5,237
At 30 June 2025
5,237
Depreciation
At 1 July 2024
2,672
Charge for the year
513
At 30 June 2025
3,185
Net book value
At 30 June 2025
2,052
At 30 June 2024
2,565
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
11,266
10,151
Accruals
955
955
12,221
11,106
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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