Java Joe Coffee House Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

1. General Information

Java Joe Coffee House Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09588984 . The registered office is Suite 2 The Point, Mayfield Road, Ilkley, West Yorkshire, LS29 8FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over term of lease
Fixtures & Fittings	15% Reducing balance
Computer Equipment	15% Reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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.

...CONTINUED

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Java Joe Coffee House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2025: 12)

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	29,552	64,034	2,865	96,451
Additions	-	1,831	413	2,244

As at 31 March 2026	29,552	65,865	3,278	98,695

Depreciation
As at 1 April 2025	20,687	32,301	1,386	54,374
Provided during the period	2,955	4,977	253	8,185

As at 31 March 2026	23,642	37,278	1,639	62,559

Net Book Value
As at 31 March 2026	5,910	28,587	1,639	36,136

As at 1 April 2025	8,865	31,733	1,479	42,077

5. Stocks

	2026	2025
	£	£
Stock	5,500	7,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	34,800
Prepayments and accrued income	20,882	31,025
Other debtors	3,300	-
Amounts owed by group undertakings	131,659	62,317

	155,841	128,142

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Java Joe Coffee House Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,398	8,509
Other taxes and social security	1,638	1,606
VAT	18,386	19,810
Other creditors	364	1,220
Accruals and deferred income	131,581	137,199
Directors' loan accounts	56,726	51,022
Amounts owed to group undertakings	16,774	9,574

	230,867	228,940

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	150	150

9. Related Party Transactions

Anlaby Office Cleaning Services Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £74,069 (2025: £43,327)

Tracked Access Platforms Limited

Company with common directors

As at the balance sheet date the amount owed to the related party was £9,574 (2025: £9,574).

Anlaby Window Cleaning Services Limited

Company with common directors

As at the balance sheet date the amount owed by the related party was £27,345 (2025: £18,745)

Anlaby Holdings Limited

Company with common directors

As at the balance sheet date the amount owed to the related party was £7,200 (2025: £0)

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		36,136		42,077

			36,136		42,077
CURRENT ASSETS
Stocks	5	5,500		7,500
Debtors	6	155,841		128,142
Cash at bank and in hand		36,296		18,438

		197,637		154,080
Creditors: Amounts Falling Due Within One Year	7	(230,867 )		(228,940 )

NET CURRENT ASSETS (LIABILITIES)			(33,230 )		(74,860 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,906		(32,783 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,751 )		(7,995 )

NET LIABILITIES			(2,845 )		(40,778 )

CAPITAL AND RESERVES
Called up share capital	8		150		150
Income Statement			(2,995 )		(40,928 )

SHAREHOLDERS' FUNDS			(2,845)		(40,778)