Company No: 09467237 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	560		728
Tangible assets	4	289,593		322,068
		290,153		322,796
Current assets
Stocks		109,679		125,466
Debtors	5	267,511		206,647
Cash at bank and in hand		122,141		111,900
		499,331		444,013
Creditors: amounts falling due within one year	6	( 87,021)		( 112,784)
Net current assets		412,310		331,229
Total assets less current liabilities		702,463		654,025
Creditors: amounts falling due after more than one year	7	( 204,789)		( 162,916)
Provision for liabilities		( 23,000)		( 28,200)
Net assets		474,674		462,909
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		474,672		462,907
Total shareholders' funds		474,674		462,909

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Roastworks Coffee Company Limited (registered number: 09467237) were approved and authorised for issue by the Board of Directors on 11 December 2025. They were signed on its behalf by:

Mrs C Little Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Roastworks Coffee Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 7 Blackdown Park, Willand, EX15 2FS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover compromises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Trademarks, patents and licences

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	7 years straight line
Vehicles	5 years straight line
Fixtures and fittings	5 years straight line

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the weighted average formula.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	11		7

3. Intangible assets

	Trademarks, patents and licences		Total
	£		£
Cost
At 01 April 2024	840		840
At 31 March 2025	840		840
Accumulated amortisation
At 01 April 2024	112		112
Charge for the financial year	168		168
At 31 March 2025	280		280
Net book value
At 31 March 2025	560		560
At 31 March 2024	728		728

4. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 April 2024	205,532		161,535		69,500		31,339		467,906
Additions	0		7,939		0		1,064		9,003
At 31 March 2025	205,532		169,474		69,500		32,403		476,909
Accumulated depreciation
At 01 April 2024	32,607		81,590		19,030		12,611		145,838
Charge for the financial year	4,110		18,109		13,900		5,359		41,478
At 31 March 2025	36,717		99,699		32,930		17,970		187,316
Net book value
At 31 March 2025	168,815		69,775		36,570		14,433		289,593
At 31 March 2024	172,925		79,945		50,470		18,728		322,068

The Land element of Land and buildings is not depreciated.

5. Debtors

	2025		2024
	£		£
Trade debtors	132,329		116,797
Amounts owed by directors	0		11,000
Prepayments	8,040		43,235
VAT recoverable	4,616		17,203
Other debtors	122,526		18,412
	267,511		206,647

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	8,074		3,979
Trade creditors	47,876		71,120
Accruals	7,186		7,318
Taxation and social security	15,780		16,920
Obligations under finance leases and hire purchase contracts (secured)	6,047		8,562
Other creditors	2,058		4,885
	87,021		112,784

Bank borrowings - included in the bank loans at the year end is £4,201 (2024: £3,979) on which security has been provided:

The bank loan is secured over the freehold property.

Finance lease - included in finance leases at the year end is £6,047 (2024: £8,562) on which the following security has been provided:

The finance lease is secured over the motor vehicles.

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	177,813		129,893
Obligations under finance leases and hire purchase contracts (secured)	26,976		33,023
	204,789		162,916

Bank borrowings - included in the bank loans at the year end is £125,645 (2024: £129,893) on which security has been provided:

The bank loan is secured over the freehold property.

Finance lease - included in finance leases at the year end is £26,976 (2024: £33,023) on which the following security has been provided:

The finance lease is secured over the motor vehicles.

Amounts repayable after more than 5 years are included in creditors falling due over one year:

	2025		2024
	£		£
Bank loans (secured)	106,405		111,625

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary Shares shares of £ 1.00 each	2		2

9. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts owed by director	0		11,000