REGISTERED NUMBER: 11901327 (England and Wales)

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CARA COFFEE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K P Pearson

N R Perry

REGISTERED OFFICE:

Romsey Mill Centre

Hemingford Road

Cambridge

Cambridgeshire

CB1 3BZ

REGISTERED NUMBER:

11901327 (England and Wales)

AUDITORS:

Prentis & Co LLP

Chartered Accountants & Statutory Auditors

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

616

923

CURRENT ASSETS

Debtors

5

1,827

1,095

Cash at bank and in hand

197,106

149,642

198,933

150,737

CREDITORS

Amounts falling due within one year

6

199,592

150,736

NET CURRENT (LIABILITIES)/ASSETS

(659

)

1

TOTAL ASSETS LESS CURRENT LIABILITIES

(43

)

924

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

7

(44

)

923

(43

)

924

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2025 and were signed on its behalf by:

N R Perry - Director

1.	STATUTORY INFORMATION

Cara 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.

The financial statements include the results of the company's operations all of which are continuing. The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31st March 2025 the company's current liabilities exceeded its current assets by £659 and total liabilities of the company were £199,592. The company is reliant upon the continued support of its Parent Company (Romsey Mill Trust), but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary to enable the company to continue as a going concern.

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.

Fixtures and fittings

-

20% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

1,539

DEPRECIATION

At 1 April 2024

616

Charge for year

307

At 31 March 2025

923

NET BOOK VALUE

At 31 March 2025

616

At 31 March 2024

923

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,827

1,095

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

482

85

Other creditors

198,343

149,914

Accruals and deferred income

767

737

199,592

150,736

7.

RESERVES

Retained

earnings

£

At 1 April 2024

923

Deficit for the year

(967

)

At 31 March 2025

(44

)

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Shipley FCCA (Senior Statutory Auditor)

for and on behalf of Prentis & Co LLP

9.	RELATED PARTY DISCLOSURES

The Directors of the Company are also Trustees of the parent Charity, Romsey Mill Trust.

Romsey Mill Trust charges management fees each year for the services provided on behalf of the company. The charges this year were £6,500 (2024 : £6,500).

10.	ULTIMATE CONTROLLING PARTY