| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| for |
| Jaunty Goat Coffee (Chester) Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 July 2025 |
| for |
| Jaunty Goat Coffee (Chester) Limited |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Contents of the Financial Statements |
| for the Year Ended 31 July 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Jaunty Goat Coffee (Chester) Limited |
| Company Information |
| for the Year Ended 31 July 2025 |
| Director: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| Chartered Accountants |
| 114-120 Northgate Street |
| Chester |
| CH1 2HT |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Statement of Financial Position |
| 31 July 2025 |
| 31/7/25 | 31/7/24 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Current assets |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 7 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities |
| Creditors |
| Amounts falling due after more than one year |
8 |
( |
) |
( |
) |
| Provisions for liabilities | 10 | ( |
) | ( |
) |
| Net (liabilities)/assets | ( |
) |
| Capital and reserves |
| Called up share capital |
| Retained earnings | ( |
) |
| Shareholders' funds | ( |
) |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps 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 Sections 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. |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Statement of Financial Position - continued |
| 31 July 2025 |
| The financial statements were approved by the director and authorised for issue on |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Notes to the Financial Statements |
| for the Year Ended 31 July 2025 |
| 1. | Statutory information |
| Jaunty Goat Coffee (Chester) Limited is a |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably. |
| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Leasehold property improvements | - |
| Plant and machinery | - |
| Fixtures, fittings & equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 2. | Accounting policies - continued |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability. |
| Rentals payable under operating leases are charged against income on a straight line basis over the lease term. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Financial instruments |
| A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. |
| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. |
| Debt instruments are subsequently measured at amortised cost. |
| 3. | Employees and directors |
| The average number of employees during the year was |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 4. | Intangible fixed assets |
| Trademarks |
| £ |
| Cost |
| At 1 August 2024 |
| and 31 July 2025 |
| Amortisation |
| At 1 August 2024 |
| Amortisation for year |
| At 31 July 2025 |
| Net book value |
| At 31 July 2025 |
| At 31 July 2024 |
| 5. | Tangible fixed assets |
| Leasehold | Fixtures, |
| property | Plant and | fittings | Motor |
| improvements | machinery | & equipment | vehicles | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 1 August 2024 |
| Additions |
| At 31 July 2025 |
| Depreciation |
| At 1 August 2024 |
| Charge for year |
| At 31 July 2025 |
| Net book value |
| At 31 July 2025 |
| At 31 July 2024 |
| 6. | Debtors: amounts falling due within one year |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 7. | Creditors: amounts falling due within one year |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 8. | Creditors: amounts falling due after more than one year |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |
| 9. | Secured debts |
| The following secured debts are included within creditors: |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Hire purchase contracts | 46,482 | 40,636 |
| Hire purchase contracts are secured on the underlying assets. |
| 10. | Provisions for liabilities |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Deferred tax | 17,934 | 24,489 |
| Deferred |
| tax |
| £ |
| Balance at 1 August 2024 |
| Credit to Statement of Income and Retained Earnings during year |
( |
) |
| Balance at 31 July 2025 |
| 11. | Financial commitments |
| At 31 July 2025 the company had total commitments under non-cancellable operating leases over the remaining term of the leases of £303,750 (2024 - £408,750) of which £75,000 is due within one year. |
| Jaunty Goat Coffee (Chester) Limited (Registered number: 05189055) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 July 2025 |
| 12. | Director's advances, credits and guarantees |
| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024: |
| 31/7/25 | 31/7/24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Amounts repaid include a repayment of £14,000 on 23 April 2025. The maximum balance outstanding during the year was £26,865. These loans are interest-free and repayable on demand. |
| 13. | Related party disclosures |
| The director has given a personal guarantee in respect of the company's bank borrowings. |