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# PENNY BLACK COFFEE LTD

## Company Registration Number:
02292798 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# PENNY BLACK COFFEE LTD

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Company Information - 3 |
Report of the Directors - 4 |
Balance sheet - 5 |
Additional notes - 7 |
Balance sheet notes - 10 |

# PENNY BLACK COFFEE LTD

## Company Information

for the Period Ended 31 December 2025

Director: |  | Duncan Watson
Secretary: |  | Glynis Watson
Registered office: |  | 4 Church Row Chislehurst Kent BR7 5PG
Company Registration Number: |  | 02292798 (England and Wales)

# PENNY BLACK COFFEE LTD

## Directors' Report Period Ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal Activities

Coffee manufacturing and distribution. Management consulting.

Political and charitable donations

None

Company policy on the employment of disabled persons

None

Directors

The directors shown below have held office during the whole of the period from 01 January 2025 to 31 December 2025
Duncan Watson

Secretary
Glynis Watson

This report was approved by the board of directors on 16 January 2026
And Signed On Behalf Of The Board By:

Name: Duncan Watson
Status: Director

# PENNY BLACK COFFEE LTD

## Balance sheet

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 579,999 | 534,216
Total fixed assets: |  | 579,999 | 534,216
Current assets
Stocks: |  | 4,500 | 4,500
Debtors: | 5 | 11,398 | 4,636
Total current assets: |  | 15,898 | 9,136
Creditors: amounts falling due within one year: | 6 | ( 33,132 ) | ( 22,760 )
Net current assets (liabilities): |  | ( 17,234 ) | ( 13,624 )
Total assets less current liabilities: |  | 562,765 | 520,592
Creditors: amounts falling due after more than one year: | 7 | ( 409,772 ) | ( 358,843 )
Total net assets (liabilities): |  | 152,993 | 161,749

The notes form part of these financial statements

# PENNY BLACK COFFEE LTD

## Balance sheet continued

As at 31 December 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 151,993 | 160,749
Shareholders funds: |  | 152,993 | 161,749

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 16 January 2026
And Signed On Behalf Of The Board By:

Name: Duncan Watson
Status: Director

The notes form part of these financial statements

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 3

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 3. Off balance sheet disclosure

  No

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Total
--- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £
At 01 January 2025 | 324,009 | 303,553 | - | 8,124 | 635,686
Additions | 52,000 | 4,519 | - | - | 56,519
Disposals | - | - | - | - | -
Revaluations | - | - | - | - | -
Transfers | - | - | - | - | -
At 31 December 2025 | 376,009 | 308,072 | - | 8,124 | 692,205
Depreciation |  |  |  |  |
At 01 January 2025 | - | 94,385 | - | 7,085 | 101,470
Charge for year | - | 10,684 | - | 52 | 10,736
On disposals | - | - | - | - | -
Other adjustments | - | - | - | - | -
At 31 December 2025 | - | 105,069 | - | 7,137 | 112,206
Net book value |  |  |  |  |
At 31 December 2025 | 376,009 | 203,003 | - | 987 | 579,999
At 31 December 2024 | 324,009 | 209,168 | - | 1,039 | 534,216

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 2025 £ | 2024 £
--- | --- | ---
Trade debtors | 10,950 | 4,188
Other debtors | 448 | 448
Total | 11,398 | 4,636

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts | 17,039 | 3,463
Taxation and social security | 2,192 | 1,083
Other creditors | 13,901 | 18,214
Total | 33,132 | 22,760

# PENNY BLACK COFFEE LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 7.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts | 268,872 | 280,182
Amounts due under finance leases and hire purchase contracts |  | 661
Other creditors | 140,900 | 78,000
Total | 409,772 | 358,843

Bank loans:
InterBay Funding Mortgage £ 259542
Bounce Back Loan Scheme 2330
Time Property Finance 7000
Other Creditors:
Directors loan account 140900