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Registration number: 14177871

Brew Monkey Coffee Roasters Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Brew Monkey Coffee Roasters Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Brew Monkey Coffee Roasters Limited

Company Information

Director | Antony Charles Frith

Registered office | Suite 5, 4th Floor 3 Universal Square Devonshire Street North Manchester M12 6JH

Accountants | Gordon Levy Limited Chartered Accountants3 Universal Square Devonshire Street North Manchester M12 6JH

Brew Monkey Coffee Roasters Limited

(Registration number: 14177871)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 28,813 | 11,579
Current assets |  |  |
Debtors | 5 | 132,114 | 94,236
Cash at bank and in hand |  | 152 | 216
|  | 132,266 | 94,452
Creditors: Amounts falling due within one year | 6 | (164,780) | (108,877)
Net current liabilities |  | (32,514) | (14,425)
Total assets less current liabilities |  | (3,701) | (2,846)
Provisions for liabilities |  | (7,203) | (2,200)
Net liabilities |  | (10,904) | (5,046)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (11,004) | (5,146)
Shareholders' deficit |  | (10,904) | (5,046)

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 March 2026

......................................... Antony Charles Frith Director

Brew Monkey Coffee Roasters Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Suite 5, 4th Floor
3 Universal Square
Devonshire Street North
Manchester
M12 6JH

These financial statements were authorised for issue by the director on 25 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Brew Monkey Coffee Roasters Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets less their residual value, other than land and properties under construction, over their estimated useful lives as follows:

Asset class | Depreciation method and rate
Plant and machinery | 33.33% straight line
Office equipment | 50% straight line
Motor vehicles | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Brew Monkey Coffee Roasters Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Plant and machinery £ | Office equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 1,915 | 309 | 10,000 | 12,224
Additions | 27,825 | - | - | 27,825
At 30 June 2025 | 29,740 | 309 | 10,000 | 40,049
Depreciation
At 1 July 2024 | 106 | 39 | 500 | 645
Charge for the year | 8,736 | 155 | 1,700 | 10,591
At 30 June 2025 | 8,842 | 194 | 2,200 | 11,236
Carrying amount
At 30 June 2025 | 20,898 | 115 | 7,800 | 28,813
At 30 June 2024 | 1,809 | 270 | 9,500 | 11,579

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties | 8 | 120,879 | 91,789
Other debtors |  | 11,235 | 2,447
|  | 132,114 | 94,236

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts due to related parties | 8 | 163,355 | 107,252
Accruals |  | 1,425 | 1,625
|  | 164,780 | 108,877

Brew Monkey Coffee Roasters Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Summary of transactions with other related parties

Loans to other related parties include loans to, Brew Monkey Limited, a company under common control with the reporting entity.

Loans to related parties

2025 | Other related parties £ | Total £
At start of period | 91,789 | 91,789
Advanced | 29,090 | 29,090
At end of period | 120,879 | 120,879

2024 | Other related parties £ | Total £
Advanced | 91,789 | 91,789
At end of period | 91,789 | 91,789

Loans from related parties

2025 | Key management £ | Total £
At start of period | 107,252 | 107,252
Advanced | 56,103 | 56,103
At end of period | 163,355 | 163,355

2024 | Key management £ | Total £
Advanced | 107,252 | 107,252
At end of period | 107,252 | 107,252

Terms of loans from related parties

Loans from key management, and loans to other related parties are unsecured, interest free, have no fixed date of repayment and are therefore repayable on demand.