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Registered Number: 12963704
England and Wales
Unaudited Financial Statements - Pages for Filing with Registrar
for the year ended 31 October 2025
for
SOUTH SIDE COFFEE HOUSE LTD

South Side Coffee House Ltd Contents Page For the year ended 31 October 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

South Side Coffee House Ltd Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 574,597 |  | 580,905
|  | 574,597 |  | 580,905
Current assets |  |  |
Stocks | 4 | 5,237 |  | 5,162
Debtors | 5 | 5,914 |  | 8,144
Cash at bank and in hand |  | 99,671 |  | 77,019
|  | 110,822 |  | 90,325
Creditors: amount falling due within one year | 6 | (365,375) |  | (336,743)
Net current assets |  | (254,553) |  | (246,418)
Total assets less current liabilities |  | 320,044 |  | 334,487
Creditors: amount falling due after more than one year | 7 | (294,629) |  | (299,742)
Accruals and deferred income |  | (11,752) |  | (1,000)
Provisions for liabilities | 8 | (11,411) |  | (10,591)
Net assets |  | 2,252 |  | 23,154
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 2,152 |  | 23,054
Shareholders' funds |  | 2,252 |  | 23,154
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The director of the company has elected not to include a copy of the profit and loss account within the financial statements. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 09 July 2026 and were signed on its behalf by:
------------------------------- Mr Matthew George Smith Director
1

South Side Coffee House Ltd Notes to the Financial Statements For the year ended 31 October 2025
General Information South Side Coffee House Ltd is a private company, limited by shares, registered in England and Wales, registration number 12963704, registration address 31 South Parade, Northallerton, North Yorkshire, DL7 8SG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies These financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. Turnover Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Operating lease rentals Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed. Taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Deferred taxation Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets over their expected useful lives on the following basis:
Land and buildings / Leasehold improvements | 50 / 7 years
Plant and machinery / Fixtures and fittings | 25% RB
Stocks Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell on a FIFO basis. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the year was 21 (2024 : 15).
3. | Tangible fixed assets
Cost or valuation | Land and buildings |  | Plant and machinery etc |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 8,289 |  | 73,907 |  | 82,196
Additions | 536,769 |  | 8,425 |  | 545,194
Disposals | - |  | - |  | -
At 31 October 2025 | 545,058 |  | 82,332 |  | 627,390
Depreciation
At 01 November 2024 | 7,690 |  | 19,392 |  | 27,082
Charge for year | 13,269 |  | 12,442 |  | 25,711
On disposals | - |  | - |  | -
At 31 October 2025 | 20,959 |  | 31,834 |  | 52,793
Net book values
Closing balance as at 31 October 2025 | 524,099 |  | 50,498 |  | 574,597
Opening balance as at 01 November 2024 | 526,389 |  | 54,516 |  | 580,905
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stock | 5,237 |  | 5,162
| 5,237 |  | 5,162
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 5,914 |  | 8,144
| 5,914 |  | 8,144
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade creditors | 10,173 |  | 2,491
Bank Loans & Overdrafts | 5,107 |  | 4,761
Taxation and Social Security | 36,333 |  | 11,968
Other Creditors | 313,762 |  | 317,523
| 365,375 |  | 336,743
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 294,629 |  | 299,742
| 294,629 |  | 299,742
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred tax | 11,411 |  | 10,591
| 11,411 |  | 10,591
9. | Transition from FRS 105 to FRS 102 Section 1A The financial statements for the year ended 31 October 2024 were previously prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. These financial statements comparatives for the year ended 31 October 2024 have been restated to comply with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The impact of the transition of the statement of financial position is summarised below:
Reserves |  | FRS105 £ |  | Deferred tax £ |  | FRS102 S1A £
--- | --- | --- | --- | --- | --- | ---
Share capital |  | 100 |  | - |  | 100
Retained earnings |  | 33,644 |  | (10,590) |  | 23,054
|  | 33,744 |  | (10,590) |  | 23,154
The deferred tax adjustment consists of £2,526 required to align the opening position as at 1 November 2023 and £8,065 for the year ended 31 October 2024.
2