Perky Blenders Coffee Roasters Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 09833488

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		46,236		56,828

			46,236		56,828
CURRENT ASSETS
Stocks	5	14,600		7,885
Debtors	6	182,694		100,819
Cash at bank and in hand		33,158		33,463

		230,452		142,167
Creditors: Amounts Falling Due Within One Year	7	(232,627 )		(155,194 )

NET CURRENT ASSETS (LIABILITIES)			(2,175 )		(13,027 )

TOTAL ASSETS LESS CURRENT LIABILITIES			44,061		43,801

NET ASSETS			44,061		43,801

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			43,961		43,701

SHAREHOLDERS' FUNDS			44,061		43,801

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adam Cozens

Director

23/12/2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Perky Blenders Coffee Roasters Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09833488 . The registered office is Unit 10 Acacia Business Centre, Howard Rd, Leytonstone, London, E11 3PJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	4 years
Motor Vehicles	4 years
Fixtures & Fittings	12 years
Computer Equipment	4 years

2.4. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.

Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.

2.5. Stocks and Work in Progress

Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Perky Blenders Coffee Roasters Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 10)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	5,489	144,662	17,215	167,366
Additions	-	-	1,702	1,702

As at 31 March 2025	5,489	144,662	18,917	169,068

Depreciation
As at 1 April 2024	4,263	96,075	10,200	110,538
Provided during the period	307	9,992	1,995	12,294

As at 31 March 2025	4,570	106,067	12,195	122,832

Net Book Value
As at 31 March 2025	919	38,595	6,722	46,236

As at 1 April 2024	1,226	48,587	7,015	56,828

5. Stocks

	2025	2024
	£	£
Stock	14,600	7,885

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	155,823	52,763
Prepayments and accrued income	19,875	18,767
Other debtors	5,396	5,306
VAT	1,600	10,397
Amounts owed by group undertakings	-	13,586

	182,694	100,819

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Perky Blenders Coffee Roasters Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	46,074	80,712
Other loans	1,682	-
Corporation tax	23,005	-
Other taxes and social security	6,131	5,164
Other creditors	37,867	19,928
Accruals and deferred income	9,245	19,440
Amounts owed to group undertakings	108,623	29,950

	232,627	155,194

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Ultimate Controlling Party

Mr A Cozens is the ultimate controlling party by virtue of his majority shareholding in Group Head Limited, the company's parent.

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