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Registered Number: 12823878
England and Wales
ROYALTY SPECIALTY COFFEES LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

ROYALTY SPECIALTY COFFEES LTD Contents Page For the year ended 31 August 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ROYALTY SPECIALTY COFFEES LTD Accountants' Report For the year ended 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. SJPR ACCOUNTANTS LTD 31 August 2025 .................................................... SJPR ACCOUNTANTS LTD 225 Clapham Road London SW9 9BE 20 November 2025 1

ROYALTY SPECIALTY COFFEES LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 406 |  | 0
|  | 406 |  | 0
Current assets |  |  |
Stocks |  | 51,956 |  | 43,136
Debtors |  | 221,483 |  | 91,170
Cash at bank and in hand |  | 93,931 |  | 91,848
|  | 367,370 |  | 226,154
Creditors: amount falling due within one year |  | (221,091) |  | (163,348)
Net current assets |  | 146,279 |  | 62,806
Total assets less current liabilities |  | 146,685 |  | 62,806
Creditors: amount falling due after more than one year |  | (113,000) |  | (59,000)
Accruals and deferred income |  | 1 |  | 1
Net assets |  | 33,686 |  | 3,807
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 33,685 |  | 3,806
Shareholders' funds |  | 33,686 |  | 3,807
For the year ended 31 August 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 20 November 2025 and were signed on its behalf by:
------------------------------- Valdir CARDOSO DE JESUS JUNIOR Director
2

ROYALTY SPECIALTY COFFEES LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information ROYALTY SPECIALTY COFFEES LTD is a private company, limited by shares, registered in England and Wales, registration number 12823878, registration address Michelin House, 81 Fulham Road, London, LONDON, LONDON, SW3 6RD. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 5 years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 435 |  | 435
Disposals | - |  | -
At 31 August 2025 | 435 |  | 435
Depreciation
At 01 September 2024 | - |  | -
Charge for year | 29 |  | 29
On disposals | - |  | -
At 31 August 2025 | 29 |  | 29
Net book values
Closing balance as at 31 August 2025 | 406 |  | 406
Opening balance as at 01 September 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £0.01 each | 1 |  | 1
| 1 |  | 1
3