REGISTERED NUMBER: 08478175 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

THE COFFEE OFFICINA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss M Fiori

R Lloyd

REGISTERED OFFICE:

Unit G

Housham Hall Farm

Matching Tye

Harlow

Essex

CM17 0PB

REGISTERED NUMBER:

08478175 (England and Wales)

ACCOUNTANTS:

KNIGHT WHEELER LIMITED

Chartered Accountants

54 Sun Street

Waltham Abbey

Essex

EN9 1EJ

FIXED ASSETS

Tangible assets

4

37,349

42,465

CURRENT ASSETS

Stocks

5

21,260

17,724

Debtors

6

51,029

30,611

Cash at bank and in hand

3,099

28,212

75,388

76,547

CREDITORS

Amounts falling due within one year

7

(68,137

)

(54,355

)

NET CURRENT ASSETS

7,251

22,192

TOTAL ASSETS LESS CURRENT LIABILITIES

44,600

64,657

CREDITORS

Amounts falling due after more than one year

8

(9,674

)

(14,720

)

PROVISIONS FOR LIABILITIES

9

(9,337

)

(8,068

)

NET ASSETS

25,589

41,869

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

25,585

41,865

SHAREHOLDERS' FUNDS

25,589

41,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 5 September 2025 and were signed on its behalf by:

Miss M Fiori - Director

R Lloyd - Director

1.	STATUTORY INFORMATION

The Coffee Officina 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.

The financial statements are presented in sterling (£), which is also the functional currency for the company.

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

Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Office and coffee equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

Foreign currencies

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase, leasing and operating leases

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits of risks of ownership remain with the lesser are charged to the profit and loss account as incurred.

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.

Hire purchase, leasing and operating leases

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits of risks of ownership remain with the lesser are charged to the profit and loss account as incurred.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

and

coffee

Motor

Computer

equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2024

97,374

26,283

9,429

133,086

Additions

7,075

-

258

7,333

At 30 April 2025

104,449

26,283

9,687

140,419

DEPRECIATION

At 1 May 2024

72,291

11,499

6,831

90,621

Charge for year

8,039

3,696

714

12,449

At 30 April 2025

80,330

15,195

7,545

103,070

NET BOOK VALUE

At 30 April 2025

24,119

11,088

2,142

37,349

At 30 April 2024

25,083

14,784

2,598

42,465

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

26,283

DEPRECIATION

At 1 May 2024

11,499

Charge for year

3,696

At 30 April 2025

15,195

NET BOOK VALUE

At 30 April 2025

11,088

At 30 April 2024

14,784

5.

STOCKS

2025

2024

£

£

Stocks

21,260

17,724

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,927

18,319

Paypal account

102

725

VAT

11,775

8,351

Prepayments

3,225

3,216

51,029

30,611

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

5,047

5,047

Trade creditors

38,511

36,262

Tax

15,774

4,188

Other creditors

500

500

Directors' current accounts

6,489

5,658

Accruals

1,816

2,700

68,137

54,355

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

9,674

14,720

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

9,337

8,068

Deferred

tax

£

Balance at 1 May 2024

8,068

Provided during year

1,269

Balance at 30 April 2025

9,337

Deferred taxation has been provided at 25% (2024: 19%) on the timing difference between the book net value of fixed assets and the tax written down value of the same, due to accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4

11.	OTHER FINANCIAL COMMITMENTS

Financial commitments under non-cancellable operating leases will result in the following payments falling due:

Within 1 to 2 years: £10,120

12.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors who are also equal shareholders.