Pot Kettle Black Coffee Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08869091

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		44,007		62,188

			44,007		62,188
CURRENT ASSETS
Stocks	5	6,710		4,442
Debtors	6	114,397		129,132
Cash at bank and in hand		11,135		17,631

		132,242		151,205
Creditors: Amounts Falling Due Within One Year	7	(220,687 )		(289,605 )

NET CURRENT ASSETS (LIABILITIES)			(88,445 )		(138,400 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(44,438 )		(76,212 )

Creditors: Amounts Falling Due After More Than One Year	8		(28,500 )		(46,500 )

NET LIABILITIES			(72,938 )		(122,712 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(73,038 )		(122,812 )

SHAREHOLDERS' FUNDS			(72,938)		(122,712)

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Pot Kettle Black Coffee Limited

Balance Sheet (continued)

As At 6 October 2024

For the year ending 6 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 Mark Flanagan Director	Mr Jonathan Wilkin Director
8 October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pot Kettle Black Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08869091 . The registered office is Unit 14 Barton Arcade, Manchester, M3 2BB.

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	10% reducing balance
Plant & Machinery	10% straight line

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Total
	£	£	£
Cost
As at 9 October 2023	156,046	52,609	208,655
Additions	-	1,454	1,454

As at 6 October 2024	156,046	54,063	210,109

Depreciation
As at 9 October 2023	109,553	36,914	146,467
Provided during the period	4,239	15,396	19,635

As at 6 October 2024	113,792	52,310	166,102

...CONTINUED

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Pot Kettle Black Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

Net Book Value
As at 6 October 2024	42,254	1,753	44,007

As at 9 October 2023	46,493	15,695	62,188

5. Stocks

	2024	2023
	£	£
Stock	6,710	4,442

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	100	-
Prepayments and accrued income	4,022	28,410
Amounts owed by group undertakings	110,275	100,722

	114,397	129,132

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	79,095	154,550
Bank loans and overdrafts	18,000	18,000
VAT	13,968	10,108
Accruals and deferred income	42,957	40,280
Directors' loan accounts	66,667	66,667

	220,687	289,605

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	28,500	46,500

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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Pot Kettle Black Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 6 October 2024

10. Related Party Transactions

Pot Kettle Black Holdings Limited

Two Directors of Pot Kettle Black Holdings Limited, are also the Directors of Pot Kettle Black Coffee Limited. Pot Kettle Black Holdings Limited is a 100% shareholder of Pot Kettle Black Coffee Limited.

During the year the company purchased services of £387,080 (2023: £395,955) from Pot Kettle Black Holdings Limited. At the balance sheet date the amount due from Pot Kettle Black Holdings Limited was £386,327 (2023: £6,937 Creditor).

Half Dozen Other Bakery Ltd

The Directors of Pot Kettle Black Coffee Limited, are also the Directors of Half Dozen Other Bakery Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

At the balance sheet date the amount due to Half Dozen Other Bakery Ltd was £29,163 (2023: £44,690 Debtor).

PKB Angel Gardens Ltd

The Directors of Pot Kettle Black Coffee Limited, are also the Directors of PKB Angel Gardens Ltd. Pot Kettle Black Holdings Limited is a 100% shareholder of Half Dozen Other Bakery Ltd.

At the balance sheet date the amount due to Pot Kettle Black Coffee Limited was £55,028 (2023: £62,968).

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