| Cocoa Tree Shop Ltd |
| Registered number: |
SC309783 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
161,599 |
|
|
73,590 |
|
| Current assets |
| Stocks |
|
|
50,541 |
|
|
31,038 |
| Debtors |
4 |
|
7,161 |
|
|
8,254 |
| Cash at bank and in hand |
|
|
46,056 |
|
|
52,871 |
|
|
|
103,758 |
|
|
92,163 |
|
| Creditors: amounts falling due within one year |
5 |
|
(64,299) |
|
|
(60,673) |
|
| Net current assets |
|
|
|
39,459 |
|
|
31,490 |
|
| Total assets less current liabilities |
|
|
|
201,058 |
|
|
105,080 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(181,929) |
|
|
(134,897) |
|
| Net assets/(liabilities) |
|
|
|
19,129 |
|
|
(29,817) |
|
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
19,128 |
|
|
(29,818) |
|
| Shareholder's funds |
|
|
|
19,129 |
|
|
(29,817) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006 for the year ended 31 October 2025. |
| The director acknowledges her responsibilities for preparing accounts which give a true and fair view of the state of affairs of the company as at 31 October 2025, and of its loss for the financial year, in accordance with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared 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. In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Statement has not been delivered to the Registrar of Companies. |
| The financial statements were approved by the Board on 12 May 2026 and signed on its behalf by: |
|
|
|
| Sophie R M Latinis |
| Director |
|
| Cocoa Tree Shop Ltd |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
|
Turnover |
|
Turnover represents the value, net of value added tax and discounts, in respect of the sale of coffee, food and confectionary and work carried out in respect of services provided to customers. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are stated at cost less accumulative depreciation. Depreciation is provided on all tangible fixed assets, at rates and on bases calculated to write off the cost, less estimated residual value, of each asset over its expected useful life. The annual depreciation rates and bases are as follows: |
|
|
Plant and machinery |
25% reducing balance |
|
Leasehold costs |
4% straight line |
|
Motor vehicles |
20% straight line |
|
|
|
Stocks |
|
Stocks are valued at the lower of cost or net realisable value, after making due allowance for obsolete and slow moving items. |
|
|
|
Taxation |
|
No provison is made for deferred taxation as in the opinion of the director it is unlikely liability will arise in the foreseeable future. |
|
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
23 |
|
24 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 November 2024 |
78,592 |
|
78,126 |
|
11,303 |
|
168,021 |
|
Additions |
97,077 |
|
4,823 |
|
- |
|
101,900 |
|
At 31 October 2025 |
175,669 |
|
82,949 |
|
11,303 |
|
269,921 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 November 2024 |
27,610 |
|
55,518 |
|
11,303 |
|
94,431 |
|
Charge for the year |
7,028 |
|
6,863 |
|
- |
|
13,891 |
|
At 31 October 2025 |
34,638 |
|
62,381 |
|
11,303 |
|
108,322 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 October 2025 |
141,031 |
|
20,568 |
|
- |
|
161,599 |
|
At 31 October 2024 |
50,982 |
|
22,608 |
|
- |
|
73,590 |
|
|
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
3,339 |
|
4,645 |
|
Other debtors |
3,822 |
|
3,609 |
|
|
|
|
|
|
7,161 |
|
8,254 |
|
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdraft |
2,696 |
|
9,575 |
|
Other Loans |
20,906 |
|
12,500 |
|
Director's loan |
1,099 |
|
7,309 |
|
Trade creditors |
13,412 |
|
7,271 |
|
Taxation and social security costs |
19,085 |
|
20,601 |
|
Other creditors |
7,101 |
|
3,417 |
|
|
|
|
|
|
64,299 |
|
60,673 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
- |
|
3,535 |
|
Director's loan |
95,529 |
|
95,529 |
|
Other Loans |
86,400 |
|
35,833 |
|
|
|
|
|
|
181,929 |
|
134,897 |
|
|
|
|
|
|
|
|
|
|
The bank loan is repayable over 6 years until the completion of the loan repayments in April 2026. Interest is charged at 2.5% per year. |
|
The other loans are repayable over 5 years and 6 years. |
|
|
| 7 |
Share capital |
Nominal |
|
2025 |
|
2025 |
|
2024 |
| value |
Number |
£ |
£ |
|
Allotted, called up and fully paid: |
|
Ordinary shares |
£1 each |
|
1 |
|
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
|
| Nominal |
|
|
|
2025 |
|
2024 |
| value |
£ |
£ |
|
Shares authorised |
|
Ordinary shares |
£1 each |
|
|
|
1,000 |
|
1,000 |
|
|
|
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
There is a loan to the Company from Ms Sophie Latinis (Director) of £96,628 (2024 - £102,838). The loan is interest free and no arrangements exist for its repayment. During the year the company paid £37,800 (2024 - £37,800) to Ms Sophie Latinis for the rental of 2 properties. |
|
|
|
|
|
| 9 |
Controlling party |
|
|
The controlling party is Ms Sophie Latinis by virtue of her ownership of 100% of the issued Share Capital in the company. |