Koffee Cup Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05594558

Koffee Cup Limited

Filleted Unaudited Financial Statements

31 March 2025

Koffee Cup Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Koffee Cup Limited

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	143,383	80,458
Investments	6	–	5,435
		---------	--------
		143,383	85,893

Current assets

Debtors	7	947,670	195,268
Cash at bank and in hand		2,667,598	3,225,654
		------------	------------
		3,615,268	3,420,922

Creditors: amounts falling due within one year	8	485,384	664,302
		------------	------------
Net current assets		3,129,884	2,756,620
		------------	------------
Total assets less current liabilities		3,273,267	2,842,513

Provisions

Taxation including deferred tax	36,346	20,104
	------------	------------
Net assets	3,236,921	2,822,409
	------------	------------

Capital and reserves

Called up share capital	1,538	1,000
Profit and loss account	3,235,383	2,821,409
	------------	------------
Shareholders funds	3,236,921	2,822,409
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Koffee Cup Limited

Statement of Financial Position (continued)

31 March 2025

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

T Michelou
Director

Company registration number: 05594558

Koffee Cup Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Long Lane, London, SE1 4PG, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Bike to work	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 37 (2024: 19 ).

5. Tangible assets

	Plant and machinery	Bike to work	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2024	12,830	–	17,573	261,634	292,037
Additions	–	2,000	255	93,533	95,788
	--------	-------	--------	---------	---------
At 31 March 2025	12,830	2,000	17,828	355,167	387,825
	--------	-------	--------	---------	---------
Depreciation
At 1 April 2024	12,830	–	17,573	181,176	211,579
Charge for the year	–	367	21	32,475	32,863
	--------	-------	--------	---------	---------
At 31 March 2025	12,830	367	17,594	213,651	244,442
	--------	-------	--------	---------	---------
Carrying amount
At 31 March 2025	–	1,633	234	141,516	143,383
	--------	-------	--------	---------	---------
At 31 March 2024	–	–	–	80,458	80,458
	--------	-------	--------	---------	---------

6. Investments

	Shares in group undertakings	Other investments other than loans	Total
	£	£	£
Cost
At 1 April 2024	1,887	3,548	5,435
Disposals	( 1,887)	( 3,548)	( 5,435)
	-------	-------	-------
At 31 March 2025	–	–	–
	-------	-------	-------
Impairment
At 1 April 2024 and 31 March 2025	–	–	–
	-------	-------	-------

Carrying amount
At 31 March 2025	–	–	–
	-------	-------	-------
At 31 March 2024	1,887	3,548	5,435
	-------	-------	-------

7. Debtors

	2025	2024
	£	£
Trade debtors	29,030	73,088
Other debtors	918,640	122,180
	---------	---------
	947,670	195,268
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	174,929	77,676
Corporation tax	121,887	515,133
Social security and other taxes	59,798	42,536
Other creditors	128,770	28,957
	---------	---------
	485,384	664,302
	---------	---------