Burrow Music Coffee Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Burrow Music Coffee Ltd For The Year Ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Burrow Music Coffee Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Burrow Music Coffee Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Burrow Music Coffee Ltd and state those matters that we have agreed to state to the directors of Burrow Music Coffee Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Burrow Music Coffee Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Burrow Music Coffee Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Burrow Music Coffee Ltd . You consider that Burrow Music Coffee Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Burrow Music Coffee Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA

08/09/2025

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

Page 1

Page 2

Burrow Music Coffee Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 12801122

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		116,217		21,499

			116,217		21,499
CURRENT ASSETS
Stocks	5	9,200		12,710
Debtors	6	248,085		130,803
Cash at bank and in hand		110,440		275,081

		367,725		418,594
Creditors: Amounts Falling Due Within One Year	7	(110,634 )		(149,867 )

NET CURRENT ASSETS (LIABILITIES)			257,091		268,727

TOTAL ASSETS LESS CURRENT LIABILITIES			373,308		290,226

PROVISIONS FOR LIABILITIES
Deferred Taxation			(21,815 )		(2,590 )

NET ASSETS			351,493		287,636

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			351,491		287,634

SHAREHOLDERS' FUNDS			351,493		287,636

Page 2

Page 3

Burrow Music Coffee Ltd

Balance Sheet (continued)

As At 31 August 2025

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

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

The directors acknowledge their 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

Mrs J Vander West

Director

05/09/2025

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Burrow Music Coffee Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Burrow Music Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12801122 . The registered office is 1 Wharf Street, London, SE8 3FT.

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:

Leasehold	5 years straight line
Plant & Machinery	3 years straight line
Fixtures & Fittings	4 years straight line
Computer Equipment	3 years 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.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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

Page 4

Page 5

Burrow Music Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

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: 28 (2024: 23)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	41,231	30,637	15,546	1,270	88,684
Additions	37,593	38,629	38,325	-	114,547

As at 31 August 2025	78,824	69,266	53,871	1,270	203,231

Depreciation
As at 1 September 2024	24,673	27,404	14,051	1,057	67,185
Provided during the period	10,065	6,434	3,240	90	19,829

As at 31 August 2025	34,738	33,838	17,291	1,147	87,014

Net Book Value
As at 31 August 2025	44,086	35,428	36,580	123	116,217

As at 1 September 2024	16,558	3,233	1,495	213	21,499

5. Stocks

	2025	2024
	£	£
Finished goods	9,200	12,710

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,665	1,028
Prepayments and accrued income	1,462	1,353
Other debtors	232,054	111,658
Corporation tax recoverable assets	6,892	-
Other taxes and social security	660	-
Directors' loan accounts	230	-
Amounts owed by group undertakings	1,122	16,764

	248,085	130,803

Page 5

Page 6

Burrow Music Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,519	6,571
Corporation tax	-	23,788
Other taxes and social security	-	4,063
VAT	96,520	107,865
Other creditors	1,417	1,642
Accruals and deferred income	794	5,909
Directors' loan accounts	-	29
Amounts owed to group undertakings	4,384	-

	110,634	149,867

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	31,200	31,200
Later than one year and not later than five years	124,800	156,000
Later than five years	93,600	93,600

	249,600	280,800

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mr Anthony West	-	107	-	-	107
Mrs Josephine Vander West	-	122	-	-	122

The above loan is unsecured, interest free and repayable on demand.

Page 6