REGISTERED NUMBER: 09032233 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Fresh Coffee Company (UK) Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr. T F Richardson

REGISTERED OFFICE:

Suite 3

Falcon Court Business Centre

College Road

Maidstone

Kent

ME15 6TF

REGISTERED NUMBER:

09032233 (England and Wales)

ACCOUNTANTS:

Skyfire Accountancy Ltd

The Old Rectory

Springhead Road

Northfleet

Kent

DA11 8HN

FIXED ASSETS

Tangible assets

5

45,696

63,617

CURRENT ASSETS

Stocks

71,463

94,014

Debtors

258,056

205,694

Cash at bank

1,737

3,400

331,256

303,108

CREDITORS

Amounts falling due within one year

299,458

293,488

NET CURRENT ASSETS

31,798

9,620

TOTAL ASSETS LESS CURRENT LIABILITIES

77,494

73,237

CREDITORS

Amounts falling due after more than one year

(47,521

)

(59,896

)

PROVISIONS FOR LIABILITIES

(10,739

)

(13,241

)

NET ASSETS

19,234

100

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

19,134

-

SHAREHOLDERS' FUNDS

19,234

100

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 12 December 2025 and were signed by:

Mr. T F Richardson - Director

1.	STATUTORY INFORMATION

The Fresh Coffee Company (UK) Ltd 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.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

Revenue from the sale of services is recognised at the point at which those services have been provided to the customer. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

135,284

Additions

2,642

Disposals

(2,628

)

At 31 March 2025

135,298

DEPRECIATION

At 1 April 2024

71,667

Charge for year

19,249

Eliminated on disposal

(1,314

)

At 31 March 2025

89,602

NET BOOK VALUE

At 31 March 2025

45,696

At 31 March 2024

63,617

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

and 31 March 2025

38,480

DEPRECIATION

At 1 April 2024

3,498

Charge for year

8,746

At 31 March 2025

12,244

NET BOOK VALUE

At 31 March 2025

26,236

At 31 March 2024

34,982

6.	RELATED PARTY DISCLOSURES

During the period the company loaned £25,540 to group companies. At the end of the period the amount owed from group companies was £104,891 (2023: £79,351). The loans are included within debtors due within one year, are free of interest and are repayable on demand.