Registration number: 09606533

Decadent Decaf Coffee Company Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Decadent Decaf Coffee Company Limited

Company Information

Directors

Richard Jansz Guy Wilmot

Registered office

Fort Road Wick Littlehampton West Sussex BN17 7QZ

Accountants

Blue Spire Limited Chartered AccountantsCawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Decadent Decaf Coffee Company Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Decadent Decaf Coffee Company Limited for the year ended 31 May 2025 as set out on pages 3 to 7 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Decadent Decaf Coffee Company Limited, 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 Decadent Decaf Coffee Company Limited and state those matters that we have agreed to state to the Board of Directors of Decadent Decaf Coffee Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Decadent Decaf Coffee Company Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Decadent Decaf Coffee Company Limited 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 of Decadent Decaf Coffee Company Limited. You consider that Decadent Decaf Coffee Company Limited 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 Decadent Decaf Coffee Company Limited. 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 accounts.

......................................

Blue Spire Limited
Chartered Accountants
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

6 October 2025

Decadent Decaf Coffee Company Limited

(Registration number: 09606533)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Current assets
Debtors	4	11,235	10,541
Cash at bank and in hand		7,446	52,276
		18,681	62,817
Creditors: Amounts falling due within one year	5	(10,770)	(26,563)
Net assets		7,911	36,254
Capital and reserves
Called up share capital	6	100	100
Retained earnings		7,811	36,154
Shareholders' funds		7,911	36,254

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 October 2025 and signed on its behalf by:
 

......................................... Guy Wilmot Director

Decadent Decaf Coffee Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	General information

The company (reg. no 09606533). is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fort Road
Wick
Littlehampton
West Sussex
BN17 7QZ

These financial statements were authorised for issue by the Board on 6 October 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Decadent Decaf Coffee Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

4

Debtors

Current	2025 £	2024 £
Other debtors	11,235	10,541
	11,235	10,541

Decadent Decaf Coffee Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	-	4,422
Trade creditors		-	124
Taxation and social security		5,080	19,846
Accruals and deferred income		1,660	1,472
Other creditors		4,030	699
		10,770	26,563

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary A of £1 each	100	100	100	100

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank overdrafts	-	4,422

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £500.00 (2024 - £700.00) per each Ordinary A		50,000		70,000

Decadent Decaf Coffee Company Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

9	Related party transactions

Transactions with directors

2025	At 1 June 2024 £	Advances to director £	Repayments by director £	At 31 May 2025 £
Richard Jansz
Amount owed (to)/from director	169	14,500	(15,750)	(1,081)
Guy Wilmot
Amount owed (to)/from director	(699)	25,500	(26,750)	(1,949)

2024	At 1 June 2023 £	Advances to director £	Repayments by director £	At 31 May 2024 £
Richard Jansz
Amount owed (to)/from director	1,419	20,300	(21,550)	169
Guy Wilmot
Amount owed (to)/from director	651	35,600	(36,950)	(699)