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COFFEE CARE (NORTHERN COUNTIES) LIMITED

Registered Number
01690160
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

COFFEE CARE (NORTHERN COUNTIES) LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

Directors | HODGSON, Mary Christine
| HODGSON, Rennick Lewis
| MCCAUGHAN, Sarah Kathleen
| WOOD, Philippa Louise
| WOOD, Richard Ian

Company Secretary | MCCAUGHAN, Sarah Kathleen

Registered Address | Millfields Hall
| Coach Street
| Skipton
| BD23 1LQ

Registered Number | 01690160 (England and Wales)

COFFEE CARE (NORTHERN COUNTIES) LIMITED
Statement of Financial Position
31 January 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 443,964 |  |  |  | 449,639
|  |  |  | 443,964 |  |  |  | 449,639
Current assets |  |  |  |  |  |  |  |
Stocks |  | 112,292 |  |  |  | 91,604 |  |
Debtors | 4 | 99,257 |  |  |  | 83,231 |  |
Cash at bank and on hand |  | 32,252 |  |  |  | 23,732 |  |
|  | 243,801 |  |  |  | 198,567 |  |
Creditors amounts falling due within one year | 5 | (168,394) |  |  |  | (196,356) |  |
Net current assets (liabilities) |  |  |  | 75,407 |  |  |  | 2,211
Total assets less current liabilities |  |  |  | 519,371 |  |  |  | 451,850
Creditors amounts falling due after one year | 6 |  |  | (5,957) |  |  |  | (5,368)
Provisions for liabilities | 8 |  |  | (48,930) |  |  |  | (50,295)
Net assets |  |  |  | 464,484 |  |  |  | 396,187
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Revaluation reserve |  |  |  | 209,063 |  |  |  | 209,063
Profit and loss account |  |  |  | 255,321 |  |  |  | 187,024
Shareholders' funds |  |  |  | 464,484 |  |  |  | 396,187

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2026, and are signed on its behalf by:
MCCAUGHAN, Sarah Kathleen Director Registered Company No. 01690160

COFFEE CARE (NORTHERN COUNTIES) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2026

1. | Accounting policies
--- | ---

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

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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/or 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.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows: Land and Buildings - 0% Plant and Machinery - 33% SL Fixtures and Fittings - Computers - 25% SL / F&F - 10% SL Motor Vehicles - 25% SL

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease.

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 11 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 February 25 | 392,384 |  | 68,184 |  | 37,745 |  | 20,303 |  | 518,616
| Additions | - |  | 10,590 |  | - |  | 7,745 |  | 18,335
| At 31 January 26 | 392,384 |  | 78,774 |  | 37,745 |  | 28,048 |  | 536,951
| Depreciation and impairment
| At 01 February 25 | - |  | 36,337 |  | 26,962 |  | 5,678 |  | 68,977
| Charge for year | - |  | 17,943 |  | 2,874 |  | 3,193 |  | 24,010
| At 31 January 26 | - |  | 54,280 |  | 29,836 |  | 8,871 |  | 92,987
| Net book value
| At 31 January 26 | 392,384 |  | 24,494 |  | 7,909 |  | 19,177 |  | 443,964
| At 31 January 25 | 392,384 |  | 31,847 |  | 10,783 |  | 14,625 |  | 449,639

| Freehold land and buildings were professionally valued by Hayfield Robinson, Industrial and Commercial Valuers, on 28th August 2009 on an open market basis at £375,000. The directors consider the above to be a fair valuation. The historical cost of the revalued property was £130,007 in April 1997. The net book value of assets under hire purchase totalled £14,522 (2025 - £10,781) at the year end.

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 90,549 |  | 75,434
| Other debtors | 3,026 |  | 2,078
| Prepayments and accrued income | 5,682 |  | 5,719
| Total | 99,257 |  | 83,231

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 124,164 |  | 117,925
| Bank borrowings and overdrafts | - |  | 11,331
| Taxation and social security | 27,591 |  | 14,128
| Finance lease and HP contracts | 5,649 |  | 3,067
| Other creditors | 6,347 |  | 44,357
| Accrued liabilities and deferred income | 4,643 |  | 5,548
| Total | 168,394 |  | 196,356

6. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 5,957 |  | 5,368
| Total | 5,957 |  | 5,368

7. | Secured creditors
--- | ---
| Hire purchase liabilities totalling £11,606 (2025 - £8,435) are secured over the assets to which they relate.

8. | Provisions for liabilities
--- | ---
| The provision is made up of accelerated capital allowances and deferred tax on revaluation reserve. Deferred tax on the revaluation reserve is £35,930 (2025 - £35,930).

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 48,930 |  | 50,295
| Total | 48,930 |  | 50,295

9. | Related party transactions
--- | ---
| Included in other creditors, falling due within one year, is an amount of £4,574 (2025 - £38,900) due to the directors R L Hodgson and M C Hodgson. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £Nil (2025 - £1,500) due to the director S K McCaughan. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £500 (2025 - £1,250) due to the director P L Wood. The balance is interest free and repayable on demand. Included in other creditors, falling due within one year, is an amount of £Nil (2025 - £1,250) due to the director R I Wood. The balance is interest free and repayable on demand.