Back Yard Coffee Ltd - Filleted accounts

Registered number

10236253

Back Yard Coffee Ltd

Filleted Accounts

31 March 2026

Back Yard Coffee Ltd
Registered number:		10236253
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		59,502			69,273

Current assets
Stocks		20,000			17,500
Debtors	4	32,779			36,079
Cash at bank and in hand		36,087			46,392
		88,866			99,971

Creditors: amounts falling due within one year	5	(26,791)			(42,785)

Net current assets			62,075			57,186

Total assets less current liabilities			121,577			126,459

Creditors: amounts falling due after more than one year	6		-			(2,218)



Net assets			121,577			124,241

Capital and reserves
Called up share capital			3			3
Profit and loss account			121,574			124,238

Shareholders' funds			121,577			124,241

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.



Mr E D Chandler-Gordon
Director
Approved by the board on 27 August 2026

Back Yard Coffee Ltd
Notes to the Accounts
for the year ended 31 March 2026


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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land and buildings			Over 5 years
	Plant and machinery			20% reducing balance
	Motor vehicles			20% reducing balance

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					4		4


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	3,667		153,772		10,295		167,734
	Additions	-		7,010		-		7,010
	Disposals	-		-		(10,295)		(10,295)
	At 31 March 2026	3,667		160,782		-		164,449

	Depreciation
	At 1 April 2025	733		89,160		8,568		98,461
	Charge for the year	733		14,321		-		15,054
	On disposals	-		-		(8,568)		(8,568)
	At 31 March 2026	1,466		103,481		-		104,947

	Net book value
	At 31 March 2026	2,201		57,301		-		59,502
	At 31 March 2025	2,934		64,612		1,727		69,273


4	Debtors					2026		2025
£							£

	Trade debtors					14,050		13,530
	Other debtors					18,729		22,549
						32,779		36,079


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					1,791		10,000
	Trade creditors					12,958		10,957
	Taxation and social security costs					9,483		18,727
	Other creditors					2,559		3,101
						26,791		42,785


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		2,218


7	Other information

	Back Yard Coffee Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Demar House, 14 Church Road
	East Wittering
	Chichester
	West Sussex
	PO20 8PS