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REGISTERED NUMBER: 14930786 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

FOR

CRAFTED COFFEE LTD

CRAFTED COFFEE LTD (REGISTERED NUMBER: 14930786)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

CRAFTED COFFEE LTD

COMPANY INFORMATION

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

| DIRECTORS: | G F Duffield

| J M Waters

| REGISTERED OFFICE: | 8 Mimram Road

| Stone Cross

| Pevensey

| East Sussex

| BN24 5DZ

| REGISTERED NUMBER: | 14930786 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

CRAFTED COFFEE LTD (REGISTERED NUMBER: 14930786)

BALANCE SHEET

30 JUNE 2024

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 13,029 |  |

| CURRENT ASSETS

| Stocks | 2,000 |  |  |

| Debtors | 5 | 4,114 |  |  |

| Cash at bank and in hand | 1,093 |  |  |

7,207 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 31,220 |  |

| NET CURRENT LIABILITIES | (24,013 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | (10,984 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 7 | 1 |  |

| Retained earnings | 8 | (10,985 | ) |

| SHAREHOLDERS' FUNDS | (10,984 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2025 and were signed on its behalf by:

G F Duffield - Director

CRAFTED COFFEE LTD (REGISTERED NUMBER: 14930786)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

1. | STATUTORY INFORMATION

| Crafted Coffee LTD 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.

| As at the balance sheet date the balance sheet reflects net current liabilities totalling £24,013.

| The Company continues to trade and meet its' liabilities as they fall due. Therefore the going concern basis of preparation has been adopted as the directors are satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities for the foreseeable future.

| Turnover

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

| Turnover represents the net invoiced sales of beauty services and goods, excluding VAT. Turnover is recognised at the point at which the rights to consideration become due.

| 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 | - | 25% on reducing balance

| Computer equipment | - | 33% 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 period 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 period 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.

CRAFTED COFFEE LTD (REGISTERED NUMBER: 14930786)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| Additions | 7,618 |  | 8,866 |  | 1,266 |  | 17,750 |  |

| At 30 June 2024 | 7,618 |  | 8,866 |  | 1,266 |  | 17,750 |  |

| DEPRECIATION

| Charge for period | 1,979 |  | 2,303 |  | 439 |  | 4,721 |  |

| At 30 June 2024 | 1,979 |  | 2,303 |  | 439 |  | 4,721 |  |

| NET BOOK VALUE

| At 30 June 2024 | 5,639 |  | 6,563 |  | 827 |  | 13,029 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 292 |  |

| VAT | 2,757 |  |

| Prepayments | 1,065 |  |

4,114 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Bank loans and overdrafts | 4,044 |  |

| Social security and other taxes | 1,560 |  |

| Other creditors | 16,479 |  |

| Directors' current accounts | 7,507 |  |

| Accrued expenses | 1,630 |  |

31,220 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | 1 | 1 |  |

CRAFTED COFFEE LTD (REGISTERED NUMBER: 14930786)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 12 JUNE 2023 TO 30 JUNE 2024

8. | RESERVES

| Retained

| earnings

£ |

| Deficit for the period | (10,985 | ) |

| At 30 June 2024 | (10,985 | ) |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the director £7,507. This loan is interest free and has no terms attached.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CRAFTED COFFEE LTD

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Crafted Coffee LTD for the period ended 30 June 2024 which comprise the Statement of Income and Retained Earnings, 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 firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Crafted Coffee LTD, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Crafted Coffee LTD and state those matters that we have agreed to state to the Board of Directors of Crafted Coffee LTD, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Crafted Coffee LTD and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Crafted Coffee LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Crafted Coffee LTD. You consider that Crafted Coffee LTD is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Crafted 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 statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

8 October 2025