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REGISTERED NUMBER: 07735613 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Carvetii Coffee Limited

Carvetii Coffee Limited (Registered number: 07735613)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Carvetii Coffee Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | Mr G J Kemble

| Mrs A Kemble

| REGISTERED OFFICE: | Wiza House

| Station Road

| Wigton

| Cumbria

| CA7 9BA

| REGISTERED NUMBER: | 07735613 (England and Wales)

| ACCOUNTANTS: | Benson Accountants

| Wiza House

| Station Road

| Wigton

| Cumbria

| CA7 9BA

Carvetii Coffee Limited (Registered number: 07735613)

Balance Sheet

31 August 2025

| 31/8/25 | 31/8/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,087 |  | 2,175 |  |

Tangible assets | 5 | 143,081 |  | 99,922 |  |

144,168 |  | 102,097 |  |

CURRENT ASSETS

Stocks | 94,775 |  | 86,633 |  |

Debtors | 6 | 125,602 |  | 127,057 |  |

Cash at bank and in hand | 52,148 |  | 99,636 |  |

272,525 |  | 313,326 |  |

CREDITORS

Amounts falling due within one year | 7 | 119,805 |  | 97,402 |  |

NET CURRENT ASSETS | 152,720 |  | 215,924 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 296,888 |  | 318,021 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (43,945 | ) | (3,398 | ) |

PROVISIONS FOR LIABILITIES | (35,193 | ) | (21,309 | ) |

NET ASSETS | 217,750 |  | 293,314 |  |

CAPITAL AND RESERVES

Called up share capital | 56 |  | 84 |  |

Share premium | 29,949 |  | 29,949 |  |

Capital redemption reserve | 44 |  | 16 |  |

Retained earnings | 187,701 |  | 263,265 |  |

217,750 |  | 293,314 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Carvetii Coffee Limited (Registered number: 07735613)

Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

Mr G J Kemble - Director

Mrs A Kemble - Director

Carvetii Coffee Limited (Registered number: 07735613)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Carvetii Coffee Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | not provided

| Improvements to property | - | 11% on cost

| Plant and machinery | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Carvetii Coffee Limited (Registered number: 07735613)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 5,437 |  |

| AMORTISATION

| At 1 September 2024 | 3,262 |  |

| Charge for year | 1,088 |  |

| At 31 August 2025 | 4,350 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,087 |  |

| At 31 August 2024 | 2,175 |  |

Carvetii Coffee Limited (Registered number: 07735613)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and |  | Computer |

| property |  | property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 | 10,014 |  | 23,554 |  | 176,786 |  | 20,854 |  | 231,208 |  |

| Additions | - |  | - |  | 77,218 |  | 1,734 |  | 78,952 |  |

| At 31 August 2025 | 10,014 |  | 23,554 |  | 254,004 |  | 22,588 |  | 310,160 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 20,701 |  | 99,249 |  | 11,336 |  | 131,286 |  |

| Charge for year | - |  | 2,591 |  | 30,951 |  | 2,251 |  | 35,793 |  |

| At 31 August 2025 | - |  | 23,292 |  | 130,200 |  | 13,587 |  | 167,079 |  |

| NET BOOK VALUE

| At 31 August 2025 | 10,014 |  | 262 |  | 123,804 |  | 9,001 |  | 143,081 |  |

| At 31 August 2024 | 10,014 |  | 2,853 |  | 77,537 |  | 9,518 |  | 99,922 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Trade debtors | 108,728 |  | 114,894 |  |

| Other debtors | 16,874 |  | 12,163 |  |

125,602 |  | 127,057 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loans and overdrafts | 10,040 |  | - |  |

| Hire purchase contracts | 6,587 |  | 5,971 |  |

| Trade creditors | 82,484 |  | 55,866 |  |

| Taxation and social security | 14,826 |  | 31,179 |  |

| Other creditors | 5,868 |  | 4,386 |  |

119,805 |  | 97,402 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/8/25 |  | 31/8/24

£ | £ |

| Bank loans | 25,801 |  | - |  |

| Hire purchase contracts | 18,144 |  | 3,398 |  |

43,945 |  | 3,398 |  |

Carvetii Coffee Limited (Registered number: 07735613)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

9. | RELATED PARTY DISCLOSURES

| During the year the directors held a loan with the company which is included in other creditors and is unsecured, interest free and repayable on demand. At the balance sheet date the amount due to the directors was £1,521 (2024 - £2,044).