Gourmet Coffee Ltd

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

Registered number: 10062889

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		456,580		-

			456,580		-
CURRENT ASSETS
Stocks	5	9,147		-
Debtors	6	29,675		-
Cash at bank and in hand		182,575		100

		221,397		100
Creditors: Amounts Falling Due Within One Year	7	(722,105 )		-

NET CURRENT ASSETS (LIABILITIES)			(500,708 )		100

TOTAL ASSETS LESS CURRENT LIABILITIES			(44,128 )		100

NET (LIABILITIES)/ASSETS			(44,128 )		100

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(44,228 )		-

SHAREHOLDERS' FUNDS			(44,128)		100

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Gourmet Coffee 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Rafakat Ali

Director

30/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Gourmet Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10062889 . The registered office is 46 Harrow Road, Middlesbrough, TS5 5NU.

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.

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	10% straight line
Plant & Machinery	20% straight line
Computer Equipment	20% straight line

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: 11 (2024: NIL)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	-	-	-	-
Additions	339,484	124,983	12,601	477,068

As at 31 March 2025	339,484	124,983	12,601	477,068

Depreciation
As at 1 April 2024	-	-	-	-
Provided during the period	11,316	8,332	840	20,488

As at 31 March 2025	11,316	8,332	840	20,488

Net Book Value
As at 31 March 2025	328,168	116,651	11,761	456,580

As at 1 April 2024	-	-	-	-

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Gourmet Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Stocks

	2025	2024
	£	£
Stock	9,147	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	6,825	-
Prepayments and accrued income	22,850	-

	29,675	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	10,207	-
Other taxes and social security	1,950	-
VAT	8,580	-
Other creditors	16,207	-
Accruals and deferred income	10,161	-
Director's loan account	225,000	-
Amounts owed to related parties	450,000	-

	722,105	-

8. Share Capital

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

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