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REGISTERED NUMBER: SC692400 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

EH9 Espresso Ltd

EH9 Espresso Ltd (Registered number: SC692400)

Contents of the Financial Statements
for the Year Ended 31 March 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


EH9 Espresso Ltd (Registered number: SC692400)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 47,569 32,939

CURRENT ASSETS
Stocks 5 3,000 3,000
Debtors 6 8,668 4,996
Cash at bank 15,358 27,884
27,026 35,880
CREDITORS
Amounts falling due within one year 7 47,225 37,736
NET CURRENT LIABILITIES (20,199 ) (1,856 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,370

31,083

CREDITORS
Amounts falling due after more than one year 8 (24,261 ) (3,660 )

PROVISIONS FOR LIABILITIES (1,474 ) (4,932 )
NET ASSETS 1,635 22,491

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 1,634 22,490
SHAREHOLDERS' FUNDS 1,635 22,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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.

EH9 Espresso Ltd (Registered number: SC692400)

Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2025 and were signed by:





Mr Fraser Smith - Director


EH9 Espresso Ltd (Registered number: SC692400)

Notes to the Financial Statements
for the Year Ended 31 March 2025


1. STATUTORY INFORMATION

EH9 Espresso Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC692400

Registered office: 248 Perth Road
Dundee
DD1 4LL

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

EH9 Espresso Ltd (Registered number: SC692400)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


2. ACCOUNTING POLICIES - continued

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.

Going concern
At the balance sheet date the company had net current liabilities of £20,199 (2024: £1,856). The director has pledged to continue to financially support the business for at least 12 months. On this basis the director feels it is appropriate to prepare these financial statements using the going concern assumption.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends
Dividend distributions to the company’s shareholder are recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2024 22,376 21,548 - 200 44,124
Additions 8,777 - 14,495 1,145 24,417
At 31 March 2025 31,153 21,548 14,495 1,345 68,541
DEPRECIATION
At 1 April 2024 9,686 1,474 - 25 11,185
Charge for year 5,143 4,131 302 211 9,787
At 31 March 2025 14,829 5,605 302 236 20,972
NET BOOK VALUE
At 31 March 2025 16,324 15,943 14,193 1,109 47,569
At 31 March 2024 12,690 20,074 - 175 32,939

5. STOCKS
2025 2024
£    £   
Inventories 3,000 3,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 8,668 4,996

EH9 Espresso Ltd (Registered number: SC692400)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 18,660 15,108
Taxation and social security 13,398 4,007
Other creditors 15,167 18,621
47,225 37,736

Creditors include an unsecured business loan, the amount due within one year is £12,738 (2024: £4,140).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 24,261 3,660

Creditors include an unsecured business loan, the amount due within one year is £24,261 (2024: £3,660).

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
1 Ordinary 1 1 1

10. RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £4,945 (2024: £11,880 owed to the director). This loan is interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Fraser Smith.