Ink & Water Coffee Ltd 08800311 true 2024-03-30 2025-03-29 2025-03-29 The principal activity of the company is Dormant Digita Accounts Production Advanced 6.30.9574.0 true Mr R Ellerington Mr S M Blois true 08800311 2024-03-30 2025-03-29 08800311 2025-03-29 08800311 bus:OrdinaryShareClass1 2025-03-29 08800311 core:RetainedEarningsAccumulatedLosses 2025-03-29 08800311 core:ShareCapital 2025-03-29 08800311 core:CurrentFinancialInstruments 2025-03-29 08800311 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-29 08800311 bus:FRS102 2024-03-30 2025-03-29 08800311 bus:AuditExempt-NoAccountantsReport 2024-03-30 2025-03-29 08800311 bus:FullAccounts 2024-03-30 2025-03-29 08800311 bus:RegisteredOffice 2024-03-30 2025-03-29 08800311 bus:Director1 2024-03-30 2025-03-29 08800311 bus:Director2 2024-03-30 2025-03-29 08800311 bus:OrdinaryShareClass1 2024-03-30 2025-03-29 08800311 bus:EntityNoLongerTradingButTradedInPast 2024-03-30 2025-03-29 08800311 bus:Consolidated 2024-03-30 2025-03-29 08800311 bus:PrivateLimitedCompanyLtd 2024-03-30 2025-03-29 08800311 countries:UnitedKingdom 2024-03-30 2025-03-29 08800311 2024-03-29 08800311 bus:OrdinaryShareClass1 2024-03-29 08800311 core:RetainedEarningsAccumulatedLosses 2024-03-29 08800311 core:ShareCapital 2024-03-29 08800311 core:CurrentFinancialInstruments 2024-03-29 08800311 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-29 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 08800311

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Ink & Water Coffee Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 29 March 2025

Ink & Water Coffee Ltd

Profit and Loss Account for the Year Ended 29 March 2025

The company has not traded during the year. During this year, the company received no income and incurred no expenditure and therefore made neither profit nor loss.

Ink & Water Coffee Ltd

(Registration number: 08800311)
Balance Sheet as at 29 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 3 | 100 | 100
Creditors: Amounts falling due within one year | 4 | (88,541) | (88,541)
Net liabilities |  | (88,441) | (88,441)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (88,541) | (88,541)
Shareholders' deficit |  | (88,441) | (88,441)

For the financial year ending 29 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 September 2025 and signed on its behalf by:

Mr R Ellerington Director | Mr S M Blois Director |

Ink & Water Coffee Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 18
New Mesters
53 Mowbray Street
Sheffield
S3 8EN

The principal place of business is:
Unit 18
New Mesters
53 Mowbray Street
Sheffield
S3 8EN

These financial statements were authorised for issue by the Board on 16 September 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Ink & Water Coffee Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 March 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

3 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 100 | 100
| 100 | 100

4 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 2,473 | 2,473
Amounts due to related parties |  | 82,068 | 82,068
Other payables |  | 4,000 | 4,000
|  | 88,541 | 88,541

Ink & Water Coffee Ltd

Notes to the Unaudited Financial Statements for the Year Ended 29 March 2025

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

6 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 2,473 | 2,473