Edinburgh Teahouses (Wholesale) Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC420297

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18,847		22,003

			18,847		22,003
CURRENT ASSETS
Stock	5	87,047		95,297
Debtors	6	24,257		26,713
Cash at bank and in hand		2,309		5,276

		113,613		127,286
Creditors: Amounts Falling Due Within One Year	7	(66,135 )		(74,293 )

NET CURRENT ASSETS (LIABILITIES)			47,478		52,993

TOTAL ASSETS LESS CURRENT LIABILITIES			66,325		74,996

Creditors: Amounts Falling Due After More Than One Year	8		(36,822 )		(47,209 )

NET ASSETS			29,503		27,787

CAPITAL AND RESERVES
Called up share capital	10		2		2
Share premium account			39,500		39,500
Profit and Loss Account			(9,999 )		(11,715 )

SHAREHOLDERS' FUNDS			29,503		27,787

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Edinburgh Teahouses (Wholesale) 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 J M Cooper

Director

22 December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Edinburgh Teahouses (Wholesale) Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC420297 . The registered office is 51 Tower Street, Edinburgh, EH6 7BN.

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. 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.

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:

Leasehold	5 years straight line
Plant & Machinery	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

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Edinburgh Teahouses (Wholesale) Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 4)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	1,687	57,210	2,360	4,503	65,760
Additions	604	2,867	-	1,281	4,752

As at 31 March 2025	2,291	60,077	2,360	5,784	70,512

Depreciation
As at 1 April 2024	1,687	37,056	1,406	3,608	43,757
Provided during the period	80	6,722	472	634	7,908

As at 31 March 2025	1,767	43,778	1,878	4,242	51,665

Net Book Value
As at 31 March 2025	524	16,299	482	1,542	18,847

As at 1 April 2024	-	20,154	954	895	22,003

5. Stock

	2025	2024
	£	£
Materials	87,047	95,297

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,635	14,388
Prepayments and accrued income	2,524	1,536
Other debtors	2	1,239
VAT	2,863	6,317
Amounts owed by related parties	3,233	3,233

	24,257	26,713

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Edinburgh Teahouses (Wholesale) Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	3,276	2,940
Trade creditors	19,317	20,523
Bank loans and overdrafts	5,423	5,523
Other taxes and social security	4,109	2,912
Wages payable	-	1,530
Other creditors	372	1,375
Accruals and deferred income	888	1,738
Directors' loan accounts	32,750	37,752

	66,135	74,293

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,853	15,129
Bank loans	24,969	32,080

	36,822	47,209

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,276	2,940
Later than one year and not later than five years	11,853	15,129

	15,129	18,069

	15,129	18,069

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Related Party Transactions

As at 31 March 2025, the company owed the directors, Mr J Cooper and Mrs E Kunga-Cooper, £22,750 and £10,000 (2024: £27,752 and £10,000), respectively.

As at 31 March 2025, the company was due £3,233 from Pekoetea Edinburgh Ltd (2024: £3,233), a company with common directors.

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