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Registered number: 06665807
Kaffeine Ltd
Unaudited Financial Statements
For The Year Ended 7 September 2025
dines Accountancy Limited
Kaffeine Ltd
Contents
Contents

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

Page 1
Kaffeine Ltd
Accountant's Report
For The Year Ended 7 September 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Kaffeine Ltd For The Year Ended 7 September 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Kaffeine 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 director of Kaffeine 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 Kaffeine Ltd and state those matters that we have agreed to state to the director of Kaffeine 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 Kaffeine Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Kaffeine 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 Kaffeine Ltd . You consider that Kaffeine 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 Kaffeine 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
03/10/2025

dines Accountancy Limited
ACCA
Edinburgh House
170 Kennington Lane
London
SE11 5DP
Page 1
Page 2
Kaffeine Ltd
Balance Sheet
As At 7 September 2025
Balance Sheet
Registered number: 06665807

| 7 September 2025 | 8 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,670 |  | 12,303
|  |  | 12,670 |  | 12,303
CURRENT ASSETS
Stocks | 5 | 3,074 |  | 2,000 |
Debtors | 6 | 68,001 |  | 146,617 |
Cash at bank and in hand |  | 25,064 |  | 11,900 |
|  | 96,139 |  | 160,517 |
Creditors: Amounts Falling Due Within One Year | 7 | (105,906 ) |  | (170,386 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (9,767 ) |  | (9,869 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,903 |  | 2,434
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,241 ) |  | (1,946 )
NET ASSETS |  |  | 662 |  | 488
CAPITAL AND RESERVES
Called up share capital | 8 |  | 300 |  | 300
Profit and Loss Account |  |  | 362 |  | 188
SHAREHOLDERS' FUNDS |  |  | 662 |  | 488

Page 2
Page 3
Kaffeine Ltd
Balance Sheet (continued)
As At 7 September 2025
For the year ending 7 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr P Dore-Smith Director
03/10/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Kaffeine Ltd
Notes to the Financial Statements
For The Year Ended 7 September 2025
Notes to the Financial Statements
1. General Information
Kaffeine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06665807 . The registered office is 66 Great Titchfield Street, London, W1W 7QJ.
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 | over the term of the lease
Plant & Machinery | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance
Computer Equipment | 25% on reducing balance

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. 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.
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.
Page 4
Page 5
Kaffeine Ltd
Notes to the Financial Statements (continued)
For The Year Ended 7 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2024: 16)
13 16
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 9 September 2024 | 81,898 | 59,648 | 43,132 | 9,693 | 194,371
Additions | - | 2,567 | 990 | - | 3,557
As at 7 September 2025 | 81,898 | 62,215 | 44,122 | 9,693 | 197,928
Depreciation
As at 9 September 2024 | 81,898 | 53,155 | 39,130 | 7,885 | 182,068
Provided during the period | - | 1,783 | 1,005 | 402 | 3,190
As at 7 September 2025 | 81,898 | 54,938 | 40,135 | 8,287 | 185,258
Net Book Value
As at 7 September 2025 | - | 7,277 | 3,987 | 1,406 | 12,670
As at 9 September 2024 | - | 6,493 | 4,002 | 1,808 | 12,303

5. Stocks

| 7 September 2025 |  | 8 September 2024
--- | --- | --- | ---
| £ |  | £
Stock | 3,074 |  | 2,000

6. Debtors

| 7 September 2025 |  | 8 September 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,485 |  | 16,828
Other debtors | 62,516 |  | 129,789
| 68,001 |  | 146,617

7. Creditors: Amounts Falling Due Within One Year

| 7 September 2025 |  | 8 September 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,666 |  | 42,034
Bank loans and overdrafts | - |  | 16,705
Amounts owed to group undertakings | 2,792 |  | 62,593
Other creditors | 23,366 |  | 19,062
Taxation and social security | 53,082 |  | 29,992
| 105,906 |  | 170,386

Page 5
Page 6
Kaffeine Ltd
Notes to the Financial Statements (continued)
For The Year Ended 7 September 2025
8. Share Capital

| 7 September 2025 |  | 8 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

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

| 7 September 2025 |  | 8 September 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 34,000 |  | 34,000
Later than one year and not later than five years | 136,000 |  | 136,000
Later than five years | - |  | 34,000
| 170,000 |  | 204,000

10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 9 September 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 7 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Peter Dore-Smith | 67,803 | - | 64,724 | - | 3,079

The above loan is unsecured, interest free and repayable on demand.
Page 6