REGISTERED NUMBER: 01420944 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Andronicas Coffee Co. Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Andrew Jonathan Knight

REGISTERED OFFICE:

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

REGISTERED NUMBER:

01420944 (England and Wales)

ACCOUNTANTS:

CWF & Partners Ltd

Chartered Accountants

Freedman House

Christopher Wren Yard

117 High Street

Croydon

Surrey

CR0 1QG

FIXED ASSETS

Tangible assets

5

50,822

63,591

CURRENT ASSETS

Stocks

5,133

5,000

Debtors

6

143,100

155,642

Cash at bank and in hand

16,650

17,623

164,883

178,265

CREDITORS

Amounts falling due within one year

7

2,005,138

1,934,668

NET CURRENT LIABILITIES

(1,840,255

)

(1,756,403

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,789,433

)

(1,692,812

)

CREDITORS

Amounts falling due after more than one year

8

856

10,794

NET LIABILITIES

(1,790,289

)

(1,703,606

)

CAPITAL AND RESERVES

Called up share capital

9

700

700

Retained earnings

(1,790,989

)

(1,704,306

)

SHAREHOLDERS' FUNDS

(1,790,289

)

(1,703,606

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 December 2025 and were signed by:

Andrew Jonathan Knight - Director

1.	STATUTORY INFORMATION

Andronicas Coffee Co. 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.	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.

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 rates calculated to write off the cost or valuation less residual value of each asset over its expected useful life, as follows:

Buildings

-

Straight line over 50 years

Short leasehold

-

Straight line over the life of the lease, 5 - 10 years

Plant and machinery

-

12% - 20% reducing balance

Motor vehicles

-

20% 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 Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Going concern

At 30 April 2025 the company had net current liabilities of £1,840,255 . The company is dependent upon the continuing support of its parent company without which there would be significant doubt about the company's ability to continue as a going concern.The parent company has indicated its intention to continue providing such financial assistance to the company to enable it to continue as a going concern and to meet its obligations as they fall due.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

112,437

69,153

181,590

Additions

15,992

-

15,992

Disposals

-

(44,153

)

(44,153

)

At 30 April 2025

128,429

25,000

153,429

DEPRECIATION

At 1 May 2024

72,737

45,262

117,999

Charge for year

7,100

2,676

9,776

Eliminated on disposal

-

(25,168

)

(25,168

)

At 30 April 2025

79,837

22,770

102,607

NET BOOK VALUE

At 30 April 2025

48,592

2,230

50,822

At 30 April 2024

39,700

23,891

63,591

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

15,810

28,345

Other debtors

127,229

127,229

Prepayments and accrued income

61

68

143,100

155,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

9,977

10,039

Trade creditors

14,053

20,370

Amounts owed to group undertakings

1,875,921

1,815,899

Taxation and social security

4,887

5,360

Other creditors

100,300

83,000

2,005,138

1,934,668

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

856

10,794

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

700

Ordinary

£1

700

700