Perky Blenders Coffee Bars Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 10700753

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		85,525		95,005

			85,525		95,005
CURRENT ASSETS
Stocks	5	5,872		5,106
Debtors	6	125,844		90,520
Cash at bank and in hand		20,987		30,785

		152,703		126,411
Creditors: Amounts Falling Due Within One Year	7	(246,613 )		(147,902 )

NET CURRENT ASSETS (LIABILITIES)			(93,910 )		(21,491 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(8,385 )		73,514

Creditors: Amounts Falling Due After More Than One Year	8		(47,912 )		(86,708 )

NET LIABILITIES			(56,297 )		(13,194 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(56,298 )		(13,195 )

SHAREHOLDERS' FUNDS			(56,297)		(13,194)

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Perky Blenders Coffee Bars Ltd

Balance Sheet (continued)

As At 31 March 2025

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 3 to 4 form part of these financial statements.

1. General Information

Perky Blenders Coffee Bars Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10700753 . 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	10 years
Fixtures & Fittings	12 years
Computer Equipment	4 years

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 23)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	43,405	44,700	52,532	4,809	145,446
Additions	1,182	-	4,334	521	6,037

As at 31 March 2025	44,587	44,700	56,866	5,330	151,483

Depreciation
As at 1 April 2024	28,246	745	19,111	2,339	50,441
Provided during the period	(16,365 )	4,396	26,452	1,034	15,517

As at 31 March 2025	11,881	5,141	45,563	3,373	65,958

...CONTINUED

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Perky Blenders Coffee Bars Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	32,706	39,559	11,303	1,957	85,525

As at 1 April 2024	15,159	43,955	33,421	2,470	95,005

5. Stocks

	2025	2024
	£	£
Stock	5,872	5,106

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	956
Prepayments and accrued income	16,909	26,641
Other debtors	4,250	6,375
Amounts owed by group undertakings	87,235	41,098

	108,394	75,070
Due after more than one year
Other debtors	17,450	15,450

	125,844	90,520

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	116,225	59,264
Bank loans and overdrafts	39,700	40,350
Other taxes and social security	5,222	5,911
VAT	30,838	16,567
Other creditors	7,003	3,185
Amounts owed to group undertakings	47,625	22,625

	246,613	147,902

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	47,912	86,708

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. 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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