REGISTERED NUMBER: 12444153 (England and Wales)

Financial Statements for the Year Ended 28 February 2025

for

Copper Coffee Roasters Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Willis

M Willis

B Day

REGISTERED OFFICE:

Unit 4D, Lansbury Business Estate

102 Lower Guildford Road

Knaphill

Woking

Surrey

GU21 2EP

REGISTERED NUMBER:

12444153 (England and Wales)

ACCOUNTANTS:

CSL Partnership Limited

Unit 4D, Lansbury Business Estate

102 Lower Guildford Road

Knaphill

Woking

Surrey

GU21 2EP

FIXED ASSETS

Property, plant and equipment

4

24,464

29,685

CURRENT ASSETS

Inventories

9,661

18,710

Debtors

5

20,234

34,599

Cash at bank

10,022

21,832

39,917

75,141

CREDITORS

Amounts falling due within one year

6

(26,834

)

(49,091

)

NET CURRENT ASSETS

13,083

26,050

TOTAL ASSETS LESS CURRENT LIABILITIES

37,547

55,735

CREDITORS

Amounts falling due after more than one year

7

(1,250

)

(6,250

)

PROVISIONS FOR LIABILITIES

(4,201

)

(5,165

)

NET ASSETS

32,096

44,320

CAPITAL AND RESERVES

Called up share capital

90

90

Retained earnings

32,006

44,230

SHAREHOLDERS' FUNDS

32,096

44,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

B Day - Director

S P Willis - Director

M Willis - Director

1.	STATUTORY INFORMATION

Copper Coffee Roasters Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Revenue 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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Inventories 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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2024

53,903

2,663

4,271

60,837

Additions

1,763

-

1,170

2,933

At 28 February 2025

55,666

2,663

5,441

63,770

DEPRECIATION

At 1 March 2024

28,463

666

2,023

31,152

Charge for year

6,800

499

855

8,154

At 28 February 2025

35,263

1,165

2,878

39,306

NET BOOK VALUE

At 28 February 2025

20,403

1,498

2,563

24,464

At 29 February 2024

25,440

1,997

2,248

29,685

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

16,526

34,044

Other debtors

3,708

555

20,234

34,599

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans and overdrafts

5,000

5,000

Taxation and social security

3,100

12,374

Other creditors

18,734

31,717

26,834

49,091

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.25

29.2.24

£

£

Bank loans

1,250

6,250