A&A Coffee Shop Limited - Filleted accounts

Registered number

14936097

A&A Coffee Shop Limited

Filleted Accounts for the year ended

30 September 2025

A&A Coffee Shop Limited
Registered number:		14936097
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Current assets
Stocks		450			450
Debtors	4	2,985			-
Cash at bank and in hand		6,308			5,260
		9,743			5,710

Creditors: amounts falling due within one year	5	(35,753)			(10,953)

Net current liabilities			(26,010)			(5,243)

Net liabilities			(26,010)			(5,243)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(26,012)			(5,245)

Shareholders' funds			(26,010)			(5,243)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Hoxha
Director
Approved by the board on 9 June 2026

A&A Coffee Shop Limited
Notes to the Accounts
for the year ended 30 September 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Going concern

	The accounts have been prepared on the going concern basis assuming the continued support of its directors' and creditors. The directors' have loaned the company £28,899 (included in creditors). Although there is no set repayment date, the directors' will not seek repayment of these loans until the company is in a position to be able to do so.


3	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		1


4	Debtors	2025		2024
£			£

	Other debtors	2,985		-


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	2,283		-
	Taxation and social security costs	2,771		230
	Director's loan	28,899		8,923
	Other creditors	1,800		1,800
		35,753		10,953


6	Transactions with the directors

	As at 30 September 2025, the directors, A Neza and A Hoxha had loaned the company a total of £28,899 (2024: £8,923), which is included within creditors. The loan is unsecured, interest free, and has no fixed repayment date.


7	Controlling party

	There is no ultimate controlling party. A Neza and A Hoxha each hold 50% of the share capital.


8	Other information

	A&A Coffee Shop Limited is a private company limited by shares and incorporated in England. Its registered office is:
	28 London Road
	Enfield
	EN2 6ED