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CASTLETON COFFEE CO. LTD

Registered Number
14189992
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

CASTLETON COFFEE CO. LTD
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | BELL, Samantha Miriam
| BELL, Samuel William
| KEY, Lawrence William

Registered Address | Brook House Station Road
| Hathersage
| Hope Valley
| S32 1DD

Registered Number | 14189992 (England and Wales)

CASTLETON COFFEE CO. LTD
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 20,000 |  |  |  | 20,000
Tangible assets | 4 |  |  | 121,164 |  |  |  | 52,437
|  |  |  | 141,164 |  |  |  | 72,437
Current assets |  |  |  |  |  |  |  |
Debtors | 6 | 47,897 |  |  |  | 43,718 |  |
Cash at bank and on hand |  | 27,462 |  |  |  | - |  |
|  | 75,359 |  |  |  | 43,718 |  |
Creditors amounts falling due within one year | 7 | (172,376) |  |  |  | (28,166) |  |
Net current assets (liabilities) |  |  |  | (97,017) |  |  |  | 15,552
Total assets less current liabilities |  |  |  | 44,147 |  |  |  | 87,989
Creditors amounts falling due after one year | 8 |  |  | (39,179) |  |  |  | (79,004)
Net assets |  |  |  | 4,968 |  |  |  | 8,985
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 4,868 |  |  |  | 8,885
Shareholders' funds |  |  |  | 4,968 |  |  |  | 8,985

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 November 2025, and are signed on its behalf by:
BELL, Samuel William Director Registered Company No. 14189992

CASTLETON COFFEE CO. LTD
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Land and buildings | 15
| Plant and machinery | 7
| Fixtures and fittings | 5
| Vehicles | 3
| Office Equipment | 3

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 10

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 20,000 |  | 20,000
| At 30 June 25 | 20,000 |  | 20,000
| Net book value
| At 30 June 25 | 20,000 |  | 20,000
| At 30 June 24 | 20,000 |  | 20,000

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 52,123 |  | 445 |  | 2,989 |  | 55,557
| Additions | 73,594 |  | 2,821 |  | 633 |  | 77,048
| At 30 June 25 | 125,717 |  | 3,266 |  | 3,622 |  | 132,605
| Depreciation and impairment
| At 01 July 24 | 1,800 |  | 120 |  | 1,200 |  | 3,120
| Charge for year | 13,220 |  | - |  | - |  | 13,220
| Other adjustments | (4,899) |  | - |  | - |  | (4,899)
| At 30 June 25 | 10,121 |  | 120 |  | 1,200 |  | 11,441
| Net book value
| At 30 June 25 | 115,596 |  | 3,146 |  | 2,422 |  | 121,164
| At 30 June 24 | 50,323 |  | 325 |  | 1,789 |  | 52,437

5. | Stocks
--- | ---
| Stock £35459

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 47,897 |  | 43,575
| Other debtors | - |  | 143
| Total | 47,897 |  | 43,718

| Cash at bank & in hand £39900

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 161,278 |  | 26,965
| Bank borrowings and overdrafts | - |  | 1,136
| Taxation and social security | 11,098 |  | -
| Other creditors | - |  | 65
| Total | 172,376 |  | 28,166

| Inter company loans £77121 Bank borrowings / overdrafts £44872 Trade creditors £33673 Tax & others £16710

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 39,179 |  | 79,004
| Total | 39,179 |  | 79,004

| Loan to director £39179