REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS |
|
FOR THE PERIOD |
|
27 APRIL 2017 TO 30 APRIL 2018 |
|
FOR |
|
MOCHA COFFEE LLP |
REGISTERED NUMBER:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
UNAUDITED FINANCIAL STATEMENTS |
|
FOR THE PERIOD |
|
27 APRIL 2017 TO 30 APRIL 2018 |
|
FOR |
|
MOCHA COFFEE LLP |
MOCHA COFFEE LLP (REGISTERED NUMBER: OC417093) |
|
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 27 APRIL 2017 TO 30 APRIL 2018 |
|
|
|
|
|
|
|
|
|
|
Page |
|
General Information | 1 |
|
Balance Sheet | 2 |
|
Notes to the Financial Statements | 3 |
|
MOCHA COFFEE LLP |
|
GENERAL INFORMATION |
FOR THE PERIOD 27 APRIL 2017 TO 30 APRIL 2018 |
|
|
|
|
|
|
|
DESIGNATED MEMBERS: |
|
|
|
|
|
|
|
REGISTERED OFFICE: |
|
|
|
|
|
|
|
|
REGISTERED NUMBER: |
|
|
|
|
|
|
ACCOUNTANTS: |
|
Chartered Accountants |
First Floor, Winston House |
349 Regents Park Road |
London |
N3 1DH |
MOCHA COFFEE LLP (REGISTERED NUMBER: OC417093) |
|
BALANCE SHEET |
30 APRIL 2018 |
|
Notes | £ |
FIXED ASSETS |
Investments | 4 |
|
TOTAL ASSETS LESS CURRENT LIABILITIES |
and |
NET ASSETS ATTRIBUTABLE TO
MEMBERS |
2 |
|
LOANS AND OTHER DEBTS DUE TO
MEMBERS |
5 |
2 |
|
TOTAL MEMBERS' INTERESTS |
Loans and other debts due to members | 5 | 2 |
|
|
|
The members acknowledge their responsibilities for: |
(a) |
ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act
2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and |
(b) |
preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP. |
|
|
|
In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered. |
|
The financial statements were approved by the members of the LLP on
|
|
|
|
|
|
|
MOCHA COFFEE LLP (REGISTERED NUMBER: OC417093) |
|
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 27 APRIL 2017 TO 30 APRIL 2018 |
|
|
1. | STATUTORY INFORMATION |
|
Mocha Coffee LLP is registered in England and Wales. The LLP's registered number and registered office address |
can be found on the General Information page. |
|
2. | ACCOUNTING POLICIES |
|
Basis of preparing the financial statements |
|
|
Preparation of consolidated financial statements |
The financial statements contain information about Mocha Coffee LLP as an individual LLP and do not contain |
consolidated financial information as the parent of a group. The LLP has taken the option under Section 398 of |
the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application |
of Companies Act 2006) Regulations 2008 not to prepare consolidated financial statements. |
|
Financial instruments |
The Company only enters into basic financial instruments transactions that result in the recognition of financial |
assets and liabilities like trade debtors and creditors and loans from banks. |
|
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for |
objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised |
in profit or loss. |
|
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an |
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. |
|
3. | EMPLOYEE INFORMATION |
|
The average number of employees during the period was NIL. |
|
4. | FIXED ASSET INVESTMENTS |
Investment |
in |
subsidiary |
£ |
COST OR VALUATION |
Revaluations |
|
At 30 April 2018 |
|
NET BOOK VALUE |
At 30 April 2018 |
|
|
Cost or valuation at 30 April 2018 is represented by: |
|
Investment |
in |
subsidiary |
£ |
Valuation in 2018 | 2 |
MOCHA COFFEE LLP (REGISTERED NUMBER: OC417093) |
|
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 27 APRIL 2017 TO 30 APRIL 2018 |
|
|
5. | LOANS AND OTHER DEBTS DUE TO MEMBERS |
|
Allocated profits are debts due to members which, unless otherwise agreed by the members, rank pari passu with |
ordinary creditors in the event of a winding up. |
|
6. | INVESTMENT IN SUBSIDIARY |
|
The amount included in Fixed Asset Investments reflects the investment in Alvorada Kaffee Vertrieb GmbH and |
Alvorada Management GmbH which are both incorporated in Austria. |
|
The members are of the opinion that the investments are valued at zero as at the balance sheet date. |