Registered number
10203965
Social Espresso Ltd
Filleted Accounts
31 May 2025

Social Espresso Ltd
Registered number: | 10203965
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 123,380 |  |  | 152,939
Current assets
Debtors | 4 |  | 277,888 |  |  | 161,058
Cash at bank and in hand |  |  | 249,085 |  |  | 160,928
|  |  | 526,973 |  |  | 321,986
Creditors: amounts falling due within one year | 5 |  | (242,346) |  |  | (149,646)
Net current assets |  |  |  | 284,627 |  |  | 172,340
Total assets less current liabilities |  |  |  | 408,007 |  |  | 325,279
Creditors: amounts falling due after more than one year | 6 |  |  | (24,024) |  |  | (34,059)
Provisions for liabilities |  |  |  | (30,845) |  |  | (29,058)
Net assets |  |  |  | 353,138 |  |  | 262,162
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 353,137 |  |  | 262,161
Shareholder's funds |  |  |  | 353,138 |  |  | 262,162
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J A Howells
Director
Approved by the board on 30 October 2025

Social Espresso Ltd
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over 5 years
| Motor vehicles | over 5 years
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 6 |  | 5
3 | Tangible fixed assets
|  | Fixtures |  | Plant and machinery |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 June 2024 | 58,459 |  | 237,522 |  | 30,345 |  | 326,326
| Additions | 17,872 |  | 60,515 |  | - |  | 78,387
| Disposals | (58,459) |  | - |  | - |  | (58,459)
| At 31 May 2025 | 17,872 |  | 298,037 |  | 30,345 |  | 346,254
| Depreciation
| At 1 June 2024 | - |  | 152,636 |  | 20,751 |  | 173,387
| Charge for the year | 5,956 |  | 40,333 |  | 3,198 |  | 49,487
| At 31 May 2025 | 5,956 |  | 192,969 |  | 23,949 |  | 222,874
| Net book value
| At 31 May 2025 | 11,916 |  | 105,068 |  | 6,396 |  | 123,380
| At 31 May 2024 | 58,459 |  | 84,886 |  | 9,594 |  | 152,939
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 188,261 |  | 89,245
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 41,689 |  | 45,236
| Other debtors | 47,938 |  | 26,577
|  |  |  |  |  | 277,888 |  | 161,058
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 7,000 |  | 6,944
| Obligations under finance lease and hire purchase contracts | 3,198 |  | 4,152
| Trade creditors | 53,163 |  | 57,883
| Customer deposits |  | 53,643 |  | -
| Taxation and social security costs | 115,193 |  | 68,176
| Other creditors | 10,149 |  | 12,491
|  |  |  |  |  | 242,346 |  | 149,646
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 20,027 |  | 26,864
| Obligations under finance lease and hire purchase contracts | 3,997 |  | 7,195
|  |  |  |  |  | 24,024 |  | 34,059
7 | Related party transactions
| During the year shop fixtures purchased by Social Espresso Ltd but used by Jack Howells Ltd (formerly Elswhere Coffee Ltd) were sold to that company for £58,459. At the year end Social Espresso Ltd was owed £41,689 by Jack Howells Ltd.
8 | Controlling party
| The company is wholly owned by the director, Jack Howells.
9 | Other information
| Social Espresso Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| The IO Centre
| Skeffington Street
| Woolwich
| London
| SE18 6SR

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