Abundant Coffee And Treats Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: NI724283

		31 December 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		14,134

			14,134
CURRENT ASSETS
Stocks	5	700
Debtors	6	1,881
Cash at bank and in hand		2,320

		4,901
Creditors: Amounts Falling Due Within One Year	7	(17,988 )

NET CURRENT ASSETS (LIABILITIES)			(13,087 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,047

NET ASSETS			1,047

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			947

SHAREHOLDERS' FUNDS			1,047

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Abundant Coffee And Treats Limited

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Ashleigh Thompson

Director

9th March 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Abundant Coffee And Treats Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI724283 . The registered office is 20 Main Street, Ballynahinch, County Down, BT24 8DN.

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. 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.

2.3. 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:

Plant & Machinery	20% Straight Line
Fixtures & Fittings	20% Straight Line

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 3 December 2024	-	-	-
Additions	15,174	2,494	17,668

As at 31 December 2025	15,174	2,494	17,668

...CONTINUED

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Abundant Coffee And Treats Limited

Notes to the Financial Statements (continued)

For the Period 3 December 2024 to 31 December 2025

Depreciation
As at 3 December 2024	-	-	-
Provided during the period	3,035	499	3,534

As at 31 December 2025	3,035	499	3,534

Net Book Value
As at 31 December 2025	12,139	1,995	14,134

As at 3 December 2024	-	-	-

5. Stocks

	31 December 2025
	£
Stock	700

6. Debtors

	31 December 2025
	£
Due within one year
Other debtors	1,881

7. Creditors: Amounts Falling Due Within One Year

	31 December 2025
	£
Trade creditors	336
Other loans	10,500
Other creditors	6,823
Taxation and social security	329

	17,988

8. Share Capital

	31 December 2025
	£
Allotted, Called up and fully paid	100

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