Company registration number 09563876 (England and Wales)
STRANGERS COFFEE COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
10 Bridge Street
Christchurch
Dorset
BH23 1EF
STRANGERS COFFEE COMPANY LTD
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
5 - 9
STRANGERS COFFEE COMPANY LTD
COMPANY INFORMATION
- 1 -
Directors
Mr S Maddocks
Mr A Sargeant
Mr W Maddocks
Secretary
Mr J H Maddocks
Company number
09563876
Registered office
10 Bridge Street
Christchurch
Dorset
BH23 1EF
Accountants
TC Group
10 Bridge Street
Christchurch
Dorset
BH23 1EF
Business address
21 Pottergate
Norwich
Norfolk
England
NR2 1DS
STRANGERS COFFEE COMPANY LTD
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1
1
Tangible assets
4
332,582
337,504
332,583
337,505
Current assets
Stocks
10,000
10,000
Debtors
5
29,433
32,363
Cash at bank and in hand
234,294
182,610
273,727
224,973
Creditors: amounts falling due within one year
6
(328,670)
(253,362)
Net current liabilities
(54,943)
(28,389)
Total assets less current liabilities
277,640
309,116
Creditors: amounts falling due after more than one year
7
(149,065)
(165,223)
Provisions for liabilities
(7,485)
(8,715)
Net assets
121,090
135,178
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
120,990
135,078
Total equity
121,090
135,178
STRANGERS COFFEE COMPANY LTD
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025
30 June 2025
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 18 February 2026 and are signed on its behalf by:
Mr S Maddocks
Director
Company Registration No. 09563876
The notes on pages 5 to 9 form part of these financial statements
STRANGERS COFFEE COMPANY LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 July 2023
100
141,365
141,465
Year ended 30 June 2024:
Profit and total comprehensive income
-
137,353
137,353
Dividends
-
(143,640)
(143,640)
Balance at 30 June 2024
100
135,078
135,178
Year ended 30 June 2025:
Profit and total comprehensive income
-
162,885
162,885
Dividends
-
(176,973)
(176,973)
Balance at 30 June 2025
100
120,990
121,090
STRANGERS COFFEE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
1
Accounting policies
Company information

Strangers Coffee Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 10 Bridge Street, Christchurch, Dorset, BH23 1EF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Plant and equipment
25% on the reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

STRANGERS COFFEE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 6 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

STRANGERS COFFEE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 7 -
1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
23
3
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
35,941
1
35,942
Amortisation and impairment
At 1 July 2024 and 30 June 2025
35,941
-
0
35,941
Carrying amount
At 30 June 2025
-
0
1
1
At 30 June 2024
-
0
1
1
STRANGERS COFFEE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 8 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024
302,643
130,016
432,659
Additions
-
0
5,060
5,060
At 30 June 2025
302,643
135,076
437,719
Depreciation and impairment
At 1 July 2024
-
0
95,155
95,155
Depreciation charged in the year
-
0
9,982
9,982
At 30 June 2025
-
0
105,137
105,137
Carrying amount
At 30 June 2025
302,643
29,939
332,582
At 30 June 2024
302,643
34,861
337,504
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
24,743
26,343
Prepayments and accrued income
4,690
6,020
29,433
32,363
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
16,158
16,502
Trade creditors
52,956
55,973
Taxation and social security
92,573
64,277
Other creditors
164,983
114,610
Accruals and deferred income
2,000
2,000
328,670
253,362
STRANGERS COFFEE COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
149,065
165,223
8
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
35,350
35,350
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