REGISTERED NUMBER: 10167562 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Two Chimps Coffee Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A B Cross

Miss L J Shead

REGISTERED OFFICE:

3a

51 Pillings Road

Oakham

Rutland

LE15 6QF

REGISTERED NUMBER:

10167562 (England and Wales)

ACCOUNTANTS:

CKBSS Ltd

61A South Street

Oakham

Rutland

LE156BG

FIXED ASSETS

Intangible assets

4

17,510

17,510

Tangible assets

5

405,634

47,278

423,144

64,788

CURRENT ASSETS

Stocks

37,754

36,244

Debtors

6

92,647

21,915

Cash at bank and in hand

12,388

29,715

142,789

87,874

CREDITORS

Amounts falling due within one year

7

226,722

115,312

NET CURRENT LIABILITIES

(83,933

)

(27,438

)

TOTAL ASSETS LESS CURRENT LIABILITIES

339,211

37,350

CREDITORS

Amounts falling due after more than one year

8

(270,000

)

-

PROVISIONS FOR LIABILITIES

(9,410

)

(8,546

)

NET ASSETS

59,801

28,804

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

59,799

28,802

59,801

28,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Miss L J Shead - Director

A B Cross - Director

1.	STATUTORY INFORMATION

Two Chimps Coffee Limited 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Freehold property

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Website

£

COST

At 1 June 2024

and 31 May 2025

17,510

NET BOOK VALUE

At 31 May 2025

17,510

At 31 May 2024

17,510

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 June 2024

-

-

63,681

Additions

319,788

36,320

8,698

Disposals

-

-

(891

)

At 31 May 2025

319,788

36,320

71,488

DEPRECIATION

At 1 June 2024

-

-

40,366

Charge for year

-

-

6,366

Eliminated on disposal

-

-

(506

)

At 31 May 2025

-

-

46,226

NET BOOK VALUE

At 31 May 2025

319,788

36,320

25,262

At 31 May 2024

-

-

23,315

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2024

3,878

44,013

7,284

118,856

Additions

-

7,595

442

372,843

Disposals

-

-

-

(891

)

At 31 May 2025

3,878

51,608

7,726

490,808

DEPRECIATION

At 1 June 2024

2,836

24,894

3,482

71,578

Charge for year

209

6,678

849

14,102

Eliminated on disposal

-

-

-

(506

)

At 31 May 2025

3,045

31,572

4,331

85,174

NET BOOK VALUE

At 31 May 2025

833

20,036

3,395

405,634

At 31 May 2024

1,042

19,119

3,802

47,278

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

15,077

14,289

Other debtors

77,570

7,626

92,647

21,915

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

14,196

9,252

Taxation and social security

9,117

2,264

Other creditors

203,409

103,796

226,722

115,312

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Other creditors

270,000

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

150,000

-