Caseware UK (AP4) 2025.0.111 2025.0.111 2025-06-302025-06-302025-06-302452024-07-01false227truefalsefalse 05486885 2024-07-01 2025-06-30 05486885 2025-06-30 05486885 2023-07-01 2024-06-30 05486885 2024-06-30 05486885 2023-07-01 05486885 1 2024-07-01 2025-06-30 05486885 1 2023-07-01 2024-06-30 05486885 d:CompanySecretary1 2024-07-01 2025-06-30 05486885 d:Director1 2024-07-01 2025-06-30 05486885 d:Director2 2024-07-01 2025-06-30 05486885 d:Director3 2024-07-01 2025-06-30 05486885 d:Director5 2024-07-01 2025-06-30 05486885 d:RegisteredOffice 2024-07-01 2025-06-30 05486885 e:Buildings e:ShortLeaseholdAssets 2024-07-01 2025-06-30 05486885 e:Buildings e:ShortLeaseholdAssets 2025-06-30 05486885 e:Buildings e:ShortLeaseholdAssets 2024-06-30 05486885 e:LandBuildings 2025-06-30 05486885 e:LandBuildings 2024-06-30 05486885 e:OfficeEquipment 2024-07-01 2025-06-30 05486885 e:OfficeEquipment 2025-06-30 05486885 e:OfficeEquipment 2024-06-30 05486885 e:OfficeEquipment e:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05486885 e:ComputerEquipment 2024-07-01 2025-06-30 05486885 e:ComputerEquipment 2025-06-30 05486885 e:ComputerEquipment 2024-06-30 05486885 e:ComputerEquipment e:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05486885 e:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 05486885 e:CurrentFinancialInstruments 2025-06-30 05486885 e:CurrentFinancialInstruments 2024-06-30 05486885 e:Non-currentFinancialInstruments 2025-06-30 05486885 e:Non-currentFinancialInstruments 2024-06-30 05486885 e:CurrentFinancialInstruments e:WithinOneYear 2025-06-30 05486885 e:CurrentFinancialInstruments e:WithinOneYear 2024-06-30 05486885 e:ShareCapital 2024-07-01 2025-06-30 05486885 e:ShareCapital 2025-06-30 05486885 e:ShareCapital 2023-07-01 2024-06-30 05486885 e:ShareCapital 2024-06-30 05486885 e:ShareCapital 2023-07-01 05486885 e:SharePremium 2024-07-01 2025-06-30 05486885 e:SharePremium 2025-06-30 05486885 e:SharePremium 1 2024-07-01 2025-06-30 05486885 e:SharePremium 2023-07-01 2024-06-30 05486885 e:SharePremium 2024-06-30 05486885 e:SharePremium 2023-07-01 05486885 e:SharePremium 1 2023-07-01 2024-06-30 05486885 e:OtherMiscellaneousReserve 2024-07-01 2025-06-30 05486885 e:OtherMiscellaneousReserve 2025-06-30 05486885 e:OtherMiscellaneousReserve 1 2024-07-01 2025-06-30 05486885 e:OtherMiscellaneousReserve 2023-07-01 2024-06-30 05486885 e:OtherMiscellaneousReserve 2024-06-30 05486885 e:OtherMiscellaneousReserve 2023-07-01 05486885 e:OtherMiscellaneousReserve 1 2023-07-01 2024-06-30 05486885 e:RetainedEarningsAccumulatedLosses 2024-07-01 2025-06-30 05486885 e:RetainedEarningsAccumulatedLosses 2025-06-30 05486885 e:RetainedEarningsAccumulatedLosses 1 2024-07-01 2025-06-30 05486885 e:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 05486885 e:RetainedEarningsAccumulatedLosses 2024-06-30 05486885 e:RetainedEarningsAccumulatedLosses 2023-07-01 05486885 e:RetainedEarningsAccumulatedLosses 1 2023-07-01 2024-06-30 05486885 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-06-30 05486885 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 05486885 d:OrdinaryShareClass1 2024-07-01 2025-06-30 05486885 d:OrdinaryShareClass1 2025-06-30 05486885 d:OrdinaryShareClass1 2024-06-30 05486885 d:OrdinaryShareClass2 2024-07-01 2025-06-30 05486885 d:OrdinaryShareClass2 2025-06-30 05486885 d:OrdinaryShareClass2 2024-06-30 05486885 d:FRS102 2024-07-01 2025-06-30 05486885 d:Audited 2024-07-01 2025-06-30 05486885 d:FullAccounts 2024-07-01 2025-06-30 05486885 d:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05486885 e:Subsidiary1 2025-06-30 05486885 e:Subsidiary1 2024-07-01 2025-06-30 05486885 e:Subsidiary1 1 2024-07-01 2025-06-30 05486885 e:Subsidiary2 2025-06-30 05486885 e:Subsidiary2 2024-07-01 2025-06-30 05486885 e:Subsidiary2 1 2024-07-01 2025-06-30 05486885 e:Subsidiary3 2025-06-30 05486885 e:Subsidiary3 2024-07-01 2025-06-30 05486885 e:Subsidiary3 1 2024-07-01 2025-06-30 05486885 e:Subsidiary4 2025-06-30 05486885 e:Subsidiary4 2024-07-01 2025-06-30 05486885 e:Subsidiary4 1 2024-07-01 2025-06-30 05486885 d:Consolidated 2025-06-30 05486885 d:ConsolidatedGroupCompanyAccounts 2024-07-01 2025-06-30 05486885 e:AcceleratedTaxDepreciationDeferredTax 2025-06-30 05486885 e:AcceleratedTaxDepreciationDeferredTax 2024-06-30 05486885 2 2024-07-01 2025-06-30 05486885 4 2024-07-01 2025-06-30 05486885 6 2024-07-01 2025-06-30 05486885 e:ShareCapital 1 2024-07-01 2025-06-30 05486885 e:ShareCapital 1 2023-07-01 2024-06-30 05486885 f:PoundSterling 2024-07-01 2025-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 05486885


THE BEANS GROUP LIMITED








AUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

 
THE BEANS GROUP LIMITED
 
 
COMPANY INFORMATION


Directors
Mr J M H Deaner 
Mr J S Eder 
Mr M Eder 
Mr S Eder 




Company secretary
Charlotte Welman



Registered number
05486885



Registered office
3rd Floor The Coade
98 Vauxhall Walk

London

SE11 5EL




Trading Address
Unit A Piano Yard
30a Highgate Road

London

NW5 1NS






Independent auditor
Wellers

3rd Floor The Coade

98 Vauxhall Walk

London

SE11 5EL





 
THE BEANS GROUP LIMITED
 

CONTENTS



Page
Group strategic report
1 - 4
Directors' report
5 - 6
Independent auditor's report
7 - 11
Consolidated statement of comprehensive income
12
Consolidated balance sheet
13 - 14
Company balance sheet
15 - 16
Consolidated statement of changes in equity
17 - 18
Company statement of changes in equity
19 - 20
Consolidated statement of cash flows
21
Consolidated analysis of net debt
22
Notes to the financial statements
23 - 44


 
THE BEANS GROUP LIMITED
 
 
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 30 JUNE 2025

Introduction
 
The Beans Group Limited principal activities are the provision of consumer verification and marketing solutions to brands, and the enabling of a number of different consumer groups to connect with these brands in multiple geographical markets, including Europe, APAC, and USA.

Strategic Objective
 
The Group's overarching strategic objective is to solidify its position as a leading global consumer group verification and marketing platform. This is pursued through a disciplined Acquire, Activate and Retain framework across both our user community and our brand partner base, recognising that durable value creation requires service excellence and value delivery on both sides of the marketplace.

The directors believe the Group has significant further scale to realise, and that the current capabilities and current investments put that within reach. The Group's platforms, product inventory, data assets, and verified member base have positioned it to capture a high share of the market opportunity.

The directors consider the continued evolution of the platform and the transition toward high-margin revenue streams to be the primary strategic opportunity and the primary source of future value creation.

Future Developments

User Group Expansion

The Group's verified identity infrastructure and community-building capabilities are not limited to the traditional student demographic. The directors have identified a clear opportunity to extend the platform into adjacent communities, replicating the proven acquisition and engagement model in new segments and geographies to broaden the Group's total addressable user base.

Verification Enterprise Solutions

The Group is developing verification technology for direct integration into the customer journeys of its largest enterprise partners. This positions The Beans Group as an infrastructure-level identity and verification provider, not primarily as a marketing channel, and opens a significant recurring revenue stream with strong retention characteristics.

North America Expansion

Represents a key growth opportunity for the Group. Building on the initial market entry and strong commercial traction achieved to date, the priority is to accelerate partnerships and grow sales capacity to capture scale. The North America business is expected to become a significant contributor to Group revenue over the coming three years, leveraging foundational investments already made.

Data and Insights

The Group is scaling its use of verified first-party behavioural data to deliver richer, more actionable insights for brand partners. This represents a deliberate shift toward a data-informed partnership model, one in which the Group's insight capabilities become a distinct commercial product in their own right, deepening partner relationships and improving retention.

Review of the Business

The Group delivered revenue growth of 5% year-on-year in FY25. Revenue growth was primarily driven by our core streams of Commissions and Marketing Services; however, the strategic decision to exit non-core areas, including Events and other discontinued operations, diluted the overall growth figure
 
Page 1

 
THE BEANS GROUP LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025


Operating Profit, before exceptional items, was £5.5M, a 49% increase on the previous year, and an Operating Margin of 29%. Directors are pleased with the progress made in the year, specifically in relation to the successful rationalisation of the Group’s cost base and the organisational realignment that has positioned the business for sustainable growth.

Management has focused on improving operational efficiency and driving margin improvements, setting a strong foundation for the next fiscal period.

Strategic Pillars:

Technology and Product

The Group continued to invest in its AI, personalisation and data analytics infrastructure during the period. These investments underpin both the enhanced user experience and the performance marketing capabilities delivered through the Group. Early-stage development of an enterprise verification platform has commenced, with initial partner integrations expected to scale in FY26.

United States

The US business delivered strong growth in the period and has validated the continued controlled investment into one of the world's largest youth markets. The directors consider the US to be an important lever of future Group revenue growth and a primary opportunity to capitalise on previous investments.

Acquisitions

The directors have commenced an evaluation of selective acquisition opportunities as a means to accelerate the Group's strategic objectives. The focus is on targets that enhance the Group's technology capability, expand its geographic footprint, or provide access to established user bases in complementary segments.

Financial Discipline and Margin Expansion Framework

The directors are committed to a model of consistent, sustainable, and improving financial performance. The Group's ambition is to demonstrate, year on year, that revenue and EBITDA margins can expand together, leveraging investments made in our products and platforms.

Page 2

 
THE BEANS GROUP LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025

Key Performance Indicators
 
The directors monitor the following key performance indicators,

Revenue and Growth    £29.6M and 5%

Operating Profit and Margin    £5.5M at 29%

Cash and Short term Liquid Assets  £8.3M

The company considers a range of brand, user and technology key performance indicators on a regular basis. Within the year, the business has proactively managed the effects of the changing economic landscape, including inflation, cost of living challenges experienced by many, and changes in consumer trends. Costs have been managed accordingly, and headroom in capital exists to mitigate any future risk, and to provide agility when strategic opportunities arise.

Principal Risks and Uncertainties

Market Competition

The student loyalty and youth marketing space is an attractive one and new entrants continue to emerge. The Group's primary mitigation is the scale of its verified infrastructure and brand relationships, and the depth of its first-party data asset.

Economic Conditions

The Group has a proven track record of resilience through varying economic cycles. In lower-growth environments, our performance-based model provides a critical layer of revenue stability, aligning revenue with measurable client outcomes.

US Expansion Execution

Scaling into a new geography carries operational complexity. This risk is managed through a staged investment approach, leveraging proven commercial playbooks developed in the UK and European markets to scale effectively.

Technology and Cyber Risk

The Group maintains ongoing investment in security infrastructure, holds ISO27001 accreditations, and operates a continuous improvement programme against a defined cybersecurity framework.

People and Talent

The Group mitigates talent competition through its values-led culture and competitive compensation structures.

Outlook
 
The Group enters FY26 with a clear strategic roadmap, a scaled and growing platform, and a strong foundation of verified brand partner relationships. The directors remain firmly of the view that the investments being made in US expansion, data capability, and enterprise solutions will drive significant value-accretive growth.

The board is committed to delivering consistent, sustainable growth in both revenue and EBITDA margins, demonstrating year on year that the Group's platform model generates increasing returns as it scales. Management is confident in the quality of the opportunity ahead.

Page 3

 
THE BEANS GROUP LIMITED
 

GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025


This report was approved by the board and signed on its behalf.



................................................
Mr M Eder
Director

Date: 18 April 2026

Page 4

 
THE BEANS GROUP LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2025

The directors present their report and the financial statements for the year ended 30 June 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Group strategic report, the Directors' report and the consolidated financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and the Group and of the profit or loss of the Group for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Group's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The company's principal activity is the provision of verification and advertising services through proprietary technology. 

Results and dividends

The profit for the year, after taxation, amounted to £4,358,737 (2024 - £3,227,032).

Dividends for the year, amounted to £2,437,101 (2024: £351,887)

Directors

The directors who served during the year were:

Mr J M H Deaner 
Mr J S Eder 
Mr M Eder 
Mr S Eder 

Financial instruments

The Group's operating activities create financial assets and liabilities in the form of trade debtors and trade creditors. These give rise to foreign currency and credit risk. Due to the short-term nature of the remaining assets and liabilities (most are due within 30 days), these risks generally do not result in significant impacts on profit or loss. 

Page 5

 
THE BEANS GROUP LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025

Disclosure of information to auditor

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company and the Group's auditor is unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company and the Group's auditor is aware of that information.

Auditor

The auditor, Wellerswill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
Mr M Eder
Director
Date: 18 April 2026

Page 6

 
THE BEANS GROUP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE BEANS GROUP LIMITED
 

Opinion


We have audited the financial statements of THE BEANS GROUP LIMITED (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 30 June 2025, which comprise the Consolidated statement of comprehensive income, the Consolidated analysis of net debt, the Consolidated balance sheet, the Company balance sheet, the Consolidated statement of cash flows, the Consolidated statement of changes in equity, the Company statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Group's and of the Parent Company's affairs as at 30 June 2025 and of the Group's profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the Parent Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 7

 
THE BEANS GROUP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE BEANS GROUP LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Group strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Group strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept by the Parent Company, or returns adequate for our audit have not been received from branches not visited by us; or
the Parent Company financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Page 8

 
THE BEANS GROUP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE BEANS GROUP LIMITED (CONTINUED)


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 5, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Group's and the Parent Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Group or the Parent Company or to cease operations, or have no realistic alternative but to do so.


Page 9

 
THE BEANS GROUP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE BEANS GROUP LIMITED (CONTINUED)


Auditor's responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions with and enquiries of management and those charged with governance were held with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. We also evaluated the commercial objectives of the Company and assessed managements incentives and opportunities for fraudulent manipulation of results. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity. 
Those laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards, Company Law, Tax legislation, and distributable profits legislation. 

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal expenses for evidence of disputes or litigation; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances and transactions which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.


Page 10

 
THE BEANS GROUP LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE BEANS GROUP LIMITED (CONTINUED)


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Mr Matthew Wyatt (Senior statutory auditor)
for and on behalf of
Wellers
Statutory Auditors
3rd Floor The Coade
98 Vauxhall Walk
London
SE11 5EL

23 April 2026
Page 11

 
THE BEANS GROUP LIMITED
 
 
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2025

2025
Restated 2024
Note
£
£

  

Turnover
 4 
29,561,199
28,122,463

Cost of sales
  
(2,630,738)
(3,358,125)

Gross profit
  
26,930,461
24,764,338

Administrative expenses
  
(21,389,628)
(21,043,077)

Exceptional administrative expenses
  
(711,875)
-

Operating profit
 5 
4,828,958
3,721,261

Interest receivable and similar income
 9 
181,867
186,673

Other finance income
  
102,165
-

Profit before tax
  
5,112,990
3,907,934

Tax on profit
 10 
(754,253)
(680,902)

Profit for the financial year
  
4,358,737
3,227,032

Profit for the year attributable to:
  

Owners of the Parent Company
  
4,358,737
3,227,032

  
4,358,737
3,227,032

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 23 to 44 form part of these financial statements.

Page 12

 
THE BEANS GROUP LIMITED
REGISTERED NUMBER: 05486885

CONSOLIDATED BALANCE SHEET
AS AT 30 JUNE 2025

2025
Restated 2024
Note
£
£

Fixed assets
  

Tangible assets
 13 
112,105
176,749

Investments
 14 
2
2

  
112,107
176,751

Current assets
  

Debtors
 15 
9,558,487
10,333,641

Current asset investments
 16 
7,298,604
4,091,101

Cash at bank and in hand
 17 
1,004,641
1,230,286

  
17,861,732
15,655,028

Creditors: amounts falling due within one year
 18 
(8,315,779)
(7,922,952)

Net current assets
  
 
 
9,545,953
 
 
7,732,076

Total assets less current liabilities
  
9,658,060
7,908,827

Provisions for liabilities
  

Deferred taxation
 20 
(28,026)
(36,014)

  
 
 
(28,026)
 
 
(36,014)

Net assets excluding pension asset
  
9,630,034
7,872,813

Net assets
  
9,630,034
7,872,813


Capital and reserves
  

Called up share capital 
 21 
3
3

Share premium account
  
3,898
3,898

Foreign exchange reserve
  
(264,239)
(98,630)

Other reserves
  
58,775
57,581

Profit and loss account
  
9,831,597
7,909,961

Equity attributable to owners of the Parent Company
  
9,630,034
7,872,813

  
9,630,034
7,872,813


Page 13

 
THE BEANS GROUP LIMITED
REGISTERED NUMBER: 05486885
    
CONSOLIDATED BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
Mr M Eder
Director

Date: 18 April 2026

The notes on pages 23 to 44 form part of these financial statements.

Page 14

 
THE BEANS GROUP LIMITED
REGISTERED NUMBER: 05486885

COMPANY BALANCE SHEET
AS AT 30 JUNE 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 13 
112,106
166,267

Investments
 14 
80
80

  
112,186
166,347

Current assets
  

Debtors
 15 
8,061,240
9,397,423

Current asset investments
 16 
7,298,605
4,091,101

Cash at bank and in hand
 17 
830,204
885,932

  
16,190,049
14,374,456

Creditors: amounts falling due within one year
 18 
(9,437,875)
(7,696,066)

Net current assets
  
 
 
6,752,174
 
 
6,678,390

Total assets less current liabilities
  
6,864,360
6,844,737

  

Provisions for liabilities
  

Deferred taxation
 20 
(28,026)
(36,014)

  
 
 
(28,026)
 
 
(36,014)

Net assets excluding pension asset
  
6,836,334
6,808,723

Net assets
  
6,836,334
6,808,723


Capital and reserves
  

Called up share capital 
 21 
3
3

Share premium account
  
3,898
3,898

Other reserves
  
58,775
57,581

Profit and loss account brought forward
  
6,747,241
4,524,812

Profit for the year
  
2,463,518
2,574,316

Other changes in the profit and loss account

  

(2,437,101)
(351,887)

Profit and loss account carried forward
  
6,773,658
6,747,241

  
6,836,334
6,808,723


Page 15

 
THE BEANS GROUP LIMITED
REGISTERED NUMBER: 05486885
    
COMPANY BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


................................................
Mr M Eder
Director

Date: 18 April 2026

The notes on pages 23 to 44 form part of these financial statements.

Page 16
 

 
THE BEANS GROUP LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025



Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity


£
£
£
£
£
£


At 1 July 2024 (as previously stated)
3
3,898
(98,630)
57,581
8,208,781
8,171,633


Prior year adjustment - correction of error
-
-
-
-
(298,820)
(298,820)


At 1 July 2024 (as restated)
3
3,898
(98,630)
57,581
7,909,961
7,872,813



Comprehensive income for the year


Profit for the year

-
-
-
-
4,358,737
4,358,737


Other movement
-
-
(165,609)
1,194
-
(164,415)



Other comprehensive income for the year
-
-
(165,609)
1,194
-
(164,415)



Total comprehensive income for the year
-
-
(165,609)
1,194
4,358,737
4,194,322



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
-
(2,437,101)
(2,437,101)



Total transactions with owners
-
-
-
-
(2,437,101)
(2,437,101)



At 30 June 2025
3
3,898
(264,239)
58,775
9,831,597
9,630,034



The notes on pages 23 to 44 form part of these financial statements.

Page 17

 

 
THE BEANS GROUP LIMITED


 

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024



Called up share capital
Share premium account
Foreign exchange reserve
Other reserves
Profit and loss account
Total equity


£
£
£
£
£
£


At 1 July 2023
3
3,898
(92,714)
41,722
5,034,816
4,987,725



Comprehensive income for the year


Profit for the year

-
-
-
-
3,227,032
3,227,032


Other movement type
-
-
(5,916)
15,859
-
9,943



Other comprehensive income for the year
-
-
(5,916)
15,859
-
9,943



Total comprehensive income for the year
-
-
(5,916)
15,859
3,227,032
3,236,975



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
-
(351,887)
(351,887)



Total transactions with owners
-
-
-
-
(351,887)
(351,887)



At 30 June 2024
3
3,898
(98,630)
57,581
7,909,961
7,872,813



The notes on pages 23 to 44 form part of these financial statements.

Page 18

 

 
THE BEANS GROUP LIMITED


 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2025



Called up share capital
Share premium account
Other reserves
Profit and loss account
Total equity


£
£
£
£
£


At 1 July 2024
3
3,898
57,581
6,747,241
6,808,723



Comprehensive income for the year


Profit for the year
-
-
-
2,463,518
2,463,518


Other movement
-
-
1,194
-
1,194

Total comprehensive income for the year
-
-
1,194
2,463,518
2,464,712



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(2,437,101)
(2,437,101)



Total transactions with owners
-
-
-
(2,437,101)
(2,437,101)



At 30 June 2025
3
3,898
58,775
6,773,658
6,836,334



The notes on pages 23 to 44 form part of these financial statements.

Page 19

 

 
THE BEANS GROUP LIMITED


 

COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024



Called up share capital
Share premium account
Other reserves
Profit and loss account
Total equity


£
£
£
£
£


At 1 July 2023
3
3,898
41,722
4,524,812
4,570,435



Comprehensive income for the year


Profit for the year
-
-
-
2,574,316
2,574,316


Other movement
-
-
15,859
-
15,859

Total comprehensive income for the year
-
-
15,859
2,574,316
2,590,175



Contributions by and distributions to owners


Dividends: Equity capital
-
-
-
(351,887)
(351,887)



Total transactions with owners
-
-
-
(351,887)
(351,887)



At 30 June 2024
3
3,898
57,581
6,747,241
6,808,723



The notes on pages 23 to 44 form part of these financial statements.

Page 20
 
THE BEANS GROUP LIMITED
 

CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 JUNE 2025

2025
2024
£
£

Cash flows from operating activities

Profit for the financial year
4,358,737
3,227,032

Adjustments for:

Depreciation of tangible assets
129,780
131,436

Loss on disposal of tangible assets
12,170
(2,029)

Interest received
(38,010)
(186,673)

Taxation charge
754,253
680,902

Decrease/(increase) in debtors
239,254
(3,236,718)

Increase in creditors
183,845
488,396

Net fair value (gains) recognised in P&L
(207,504)
(91,101)

Corporation tax (paid)
(734,423)
(238,019)

Share based payment movement
1,194
15,859

Net cash generated from operating activities

4,699,296
789,085


Cash flows from investing activities

Purchase of tangible fixed assets
(52,666)
(32,727)

Sale of tangible fixed assets
15,720
5,117

Purchase of short-term listed investments
(3,000,000)
(4,000,000)

Interest received
38,010
186,673

Net cash from investing activities

(2,998,936)
(3,840,937)

Cash flows from financing activities

Dividends paid
(1,926,005)
(351,887)

Net cash used in financing activities
(1,926,005)
(351,887)

Net (decrease) in cash and cash equivalents
(225,645)
(3,403,739)

Cash and cash equivalents at beginning of year
1,230,286
4,634,025

Cash and cash equivalents at the end of year
1,004,641
1,230,286


Cash and cash equivalents at the end of year comprise:

Cash at bank and in hand
1,004,641
1,230,286

1,004,641
1,230,286


The notes on pages 23 to 44 form part of these financial statements.

Page 21

 
THE BEANS GROUP LIMITED
 

CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 30 JUNE 2025




At 1 July 2024
Cash flows
At 30 June 2025
£

£

£

Cash at bank and in hand

1,222,224

(217,583)

1,004,641

Debt due within 1 year

-

-

-

Liquid investments

4,091,101

3,207,504

7,298,605


5,313,325
2,989,921
8,303,246

The notes on pages 23 to 44 form part of these financial statements.

Page 22

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

The Beans Group Limited is a private company limited by share capital, incorporated in England and Wales, registration number 05486885. The address of the registered office is 3rd Floor, The Coade, 98 Vauxhall Walk, London, SE11 5EL. The Beans Group Limited is the UK parent undertaking. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

 
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.

In accordance with the transitional exemption available in FRS 102, the Group has chosen not to retrospectively apply the standard to business combinations that occurred before the date of transition to FRS 102, being 01 July 2016.

The Beans Group Limited as an individual entity, meets the definition of a qualifying entity per FRS 102 and has taken advantage of the exemption available in paragraph 1.12 of FRS 102 from presenting a company-only statement of cash flows. These consolidated financial statements include a consolidated statement of cash flows which include the cash flows of The Beans Group Limited. 

 
2.3

Going concern

The Company's business activities, together with the factors likely to affect its future development and position, are set out in the Directors' report.

On the basis of their assessment of the Company's financial position, and having made satisfactory conclusions as to the parent's ability to continue supporting the group, the directors have a reasonable expectation that the Company will be able to continue in operational existence for the foreseeable future. These accounts are therefore prepared on a going concern basis.

Page 23

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.4

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

On consolidation, the results of overseas operations are translated into Sterling at rates approximating to those ruling when the transactions took place. All assets and liabilities of overseas operations are translated at the rate ruling at the reporting date. Exchange differences arising on translating the opening net assets at opening rate and the results of overseas operations at actual rate are recognised in other comprehensive income.

 
2.5

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.6

Operating leases: the Group as lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 24

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.7

Research and development

In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years.

If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

 
2.8

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.9

Pensions

Defined contribution pension plan

The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Group in independently administered funds.

 
2.10

Share-based payments

Where share options are awarded to employees, the fair value of the options at the date of grant is charged to profit or loss over the vesting period. Non-market vesting conditions are taken into account by adjusting the number of equity instruments expected to vest at each balance sheet date so that, ultimately, the cumulative amount recognised over the vesting period is based on the number of options that eventually vest. Market vesting conditions are factored into the fair value of the options granted. The cumulative expense is not adjusted for failure to achieve a market vesting condition.

The fair value of the award also takes into account non-vesting conditions. These are either factors beyond the control of either party (such as a target based on an index) or factors which are within the control of one or other of the parties (such as the Group keeping the scheme open or the employee maintaining any contributions required by the scheme).

Where the terms and conditions of options are modified before they vest, the increase in the fair value of the options, measured immediately before and after the modification, is also charged to profit or loss over the remaining vesting period.

Where equity instruments are granted to persons other than employees, profit or loss is charged with fair value of goods and services received.

Page 25

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.11

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.12

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Group but are presented separately due to their size or incidence.

 
2.13

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 26

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.13
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

S/Term Leasehold Property
-
20% straight line basis
Office equipment
-
25% straight line basis
Computer equipment
-
25% straight line basis

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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.14

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.15

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.16

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

In the Consolidated statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

 
2.17

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 27

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.18

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.19

Financial instruments

The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Group's Balance sheet when the Group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The
Page 28

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)


2.19
Financial instruments (continued)

impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Group after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.

 
2.20

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 29

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements in conformity with FRS102 requires management to make judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from those estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in each period in which the estimates are revised and in any future periods affected. Information about critical judgments in applying accounting policies that have the most significant effect on the amounts recognised in the financial statements are as follows:

Trade and other receivables

The allowance for doubtful accounts involves significant management judgment and review of individual receivables based on individual customer creditworthiness, current economic trends and analysis of historical losses. 

Provisions

Significant estimates are involved in the determination of provisions. The difference between expectations and actual future liability will be accounted for in the period when such a determination is made.


4.


Turnover

The whole of the turnover is attributable to the one principal activity of the Group. 

Analysis of turnover by country of destination:

2025
2024
£
£

United Kingdom
23,575,119
22,538,563

Rest of the world
5,986,080
5,583,900

29,561,199
28,122,463



5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
(25,383)
91,760

Other operating lease rentals
34,866
324,698

Share-based payment
-
15,859

Page 30

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

6.


Auditor's remuneration

During the year, the Group obtained the following services from the Company's auditor:


2025
2024
£
£

Fees payable to the Company's auditor for the audit of the consolidated and parent Company's financial statements
24,650
24,650


7.


Employees

Staff costs, including directors' remuneration, were as follows:


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Wages and salaries
14,682,171
14,385,429
13,219,175
12,781,356

Social security costs
1,688,367
1,489,077
1,688,367
1,489,077

Cost of defined contribution scheme
1,232,991
1,052,387
1,214,146
1,052,387

17,603,529
16,926,893
16,121,688
15,322,820


The average monthly number of employees, including the directors, during the year was as follows:



Group
Group
Company
Company
        2025
        2024
        2025
        2024
            No.
            No.
            No.
            No.









Employees
258
270
223
241



Directors
4
4
4
4

262
274
227
245

Page 31

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
229,151
210,000

Group contributions to defined contribution pension schemes
14,558
16,560

243,709
226,560


During the year retirement benefits were accruing to 2 directors (2024 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £194,150 (2024 - £175,000).

The value of the Group's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £12,000 (2024 - £14,000).


9.


Interest receivable

2025
2024
£
£


Other interest receivable
181,867
186,673

181,867
186,673

Page 32

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
452,505
166,956


452,505
166,956

Foreign tax


Foreign tax on income for the year
309,736
536,839

309,736
536,839

Total current tax
762,241
703,795


Origination and reversal of timing differences
(7,988)
(22,893)

Total deferred tax
(7,988)
(22,893)


Tax on profit
754,253
680,902
Page 33

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The above UK corporation tax charge includes enhanced deductions in respect of research and development expenditure in line with the HMRC small or medium-sized enterprise (SME) R&D tax relief scheme. The total research and development expenditure for the period was £2,008,055 (2024: £2,529,154).

The tax assessed for the year is lower than
 (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
4,550,453
3,921,831


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
1,137,613
980,458

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
16,419
9,893

Capital allowances for year in excess of depreciation
23,408
(21,279)

Taxes on overseas earnings
309,735
536,839

Other timing differences leading to an increase (decrease) in taxation
(22,346)
19,264

Adjustment in research and development tax credit leading to an increase (decrease) in the tax charge
(301,208)
(543,769)

Double taxation relief
(409,368)
(300,504)

Total tax charge for the year
754,253
680,902


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2025
2024
£
£


Dividends
2,437,101
351,887

2,437,101
351,887

Page 34

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

12.


Exceptional items

2025
2024
£
£


Redundancy and restructuring costs
711,875
-

711,875
-

Following a strategic review the Group reduced headcount by 39 employees from non core or under contributing areas. This puts the group in a strong position to continue growing revenue ahead of cost growth, and expand margins.


13.


Tangible fixed assets

Group



S/Term Leasehold Property
Office equipment
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 July 2024
93,385
56,640
384,298
534,323


Additions
-
-
52,666
52,666


Disposals
(40,540)
-
(37,522)
(78,062)



At 30 June 2025

52,845
56,640
399,442
508,927



Depreciation


At 1 July 2024
60,692
56,161
240,721
357,574


Charge for the year on owned assets
12,039
479
76,901
89,419


Disposals
(40,540)
-
(9,631)
(50,171)



At 30 June 2025

32,191
56,640
307,991
396,822



Net book value



At 30 June 2025
20,654
-
91,451
112,105



At 30 June 2024
32,693
479
143,577
176,749

Page 35

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

           13.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Short leasehold
20,654
32,693

20,654
32,693



Company






S/Term Leasehold Property
Office equipment
Computer equipment
Total

£
£
£
£

Cost or valuation


At 1 July 2024
93,385
56,640
358,254
508,279


Additions
-
-
52,666
52,666


Disposals
(40,540)
-
(11,478)
(52,018)



At 30 June 2025

52,845
56,640
399,442
508,927



Depreciation


At 1 July 2024
60,692
56,161
225,158
342,011


Charge for the year on owned assets
12,039
479
84,243
96,761


Disposals
(40,540)
-
(1,411)
(41,951)



At 30 June 2025

32,191
56,640
307,990
396,821



Net book value



At 30 June 2025
20,654
-
91,452
112,106



At 30 June 2024
32,693
479
133,095
166,267


Page 36

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

           13.Tangible fixed assets (continued)




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Short leasehold
20,654
32,693

20,654
32,693



14.


Fixed asset investments

Group





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2024
2



At 30 June 2025
2




Company





Investments in subsidiary companies

£



Cost or valuation


At 1 July 2024
80



At 30 June 2025
80




Page 37

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Beans Group Inc
1375 Broadway, 15th Floor, New York, NY 10018, USA
Ordinary
100%
Studentbeans PTY Ltd
'Tower 2 Darling Park' Level 16, 201 Sussex Street, Sydney NSW 2000, Australia
Ordinary
100%
Studentbeans Limited
3rd Floor The Coade, 98 Vauxhall Walk, London, SE11 5EL
Ordinary
100%
Graduatebeans Limited
3rd Floor The Coade, 98 Vauxhall Walk, London, SE11 5EL
Ordinary
100%

The aggregate of the share capital and reserves as at 30 June 2025 and the profit or loss for the year ended on that date for the subsidiary undertakings were as follows:

Name
Aggregate of share capital and reserves
Profit/(Loss)
£
£

Beans Group Inc
2,955,246
1,427,812

Studentbeans PTY Ltd
(122,766)
213,057

Studentbeans Limited
1
1

Graduatebeans Limited
1
1

Studentbeans Limited and Graduatebeans Limited were incorporated in July 2009 and have remained dormant since their inception and have not been included in the consolidation. 

Page 38

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

15.


Debtors

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Due after more than one year

Other debtors
46,894
53,784
46,894
53,784

46,894
53,784
46,894
53,784

Due within one year

Trade debtors
5,298,437
4,657,872
4,105,274
3,676,423

Amounts owed by group undertakings
-
-
215,727
448,265

Other debtors
26,811
2,661,299
23,460
2,652,648

Prepayments and accrued income
4,186,345
2,960,686
3,669,885
2,566,303

9,558,487
10,333,641
8,061,240
9,397,423



16.


Current asset investments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Listed investments
7,298,604
4,091,101
7,298,605
4,091,101

7,298,604
4,091,101
7,298,605
4,091,101


Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£


Opening fair value
4,091,101
-
4,091,101
-

Purchases
3,000,000
4,000,000
3,000,000
4,000,000

Gains on remeasurement to fair value
207,504
91,101
207,504
91,101

Market value
7,298,605
4,091,101
7,298,605
4,091,101




Page 39

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

17.


Cash and cash equivalents

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Cash at bank and in hand
1,004,641
1,230,286
830,204
885,932

1,004,641
1,230,286
830,204
885,932



18.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Trade creditors
217,763
129,591
189,524
123,880

Amounts owed to group undertakings
-
-
2,715,424
1,517,342

Corporation tax
475,589
316,016
452,506
18,969

Other taxation and social security
714,933
914,336
695,339
908,530

Other creditors
990,015
346,244
960,234
303,078

Accruals and deferred income
5,917,479
6,216,765
4,424,848
4,824,267

8,315,779
7,922,952
9,437,875
7,696,066



19.


Financial instruments

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Financial assets

Financial assets measured at fair value through profit or loss
8,303,246
5,321,387
8,128,810
4,977,033



Page 40

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

20.


Deferred taxation


Group



2025


£






At beginning of year
(36,014)


Charged to profit or loss
7,988



At end of year
(28,026)

Company


2025


£






At beginning of year
(36,014)


Charged to profit or loss
7,988



At end of year
(28,026)

The provision for deferred taxation is made up as follows:

Group
Group
Company
Company
2025
2024
2025
2024
£
£
£
£

Accelerated capital allowances
(28,026)
(36,014)
(28,026)
(36,014)

(28,026)
(36,014)
(28,026)
(36,014)

Page 41

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

21.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,165,000 (2024 - 1,165,000) Ordinary shares of £0.000002 each
2
2
100 (2024 - 100) Ordinary B shares of £0.010000 each
1
1

3

3

Ordinary shares carry full voting rights and the right to participate in distributions of dividends or capital. On winding up the Ordinary shareholders are entitled to a return on capital and to any surplus which arises on winding up. 

Ordinary B shares have no voting rights but do have rights to distribution. 


Page 42

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

22.


Share-based payments

In 2015 the company granted unapproved options and options under an approved EMI option scheme ‘The Beans Group Limited Share Option Scheme’ (the agreement). 

Of the total granted options issue by the company, 2,675 have lapsed during the period due to the members of staff leaving the company. 

The Black-Scholes option pricing model was used to value the share-based payment awards as it was considered that this approach would result in materially accurate estimate of the fair value options granted.

A vesting schedule as per the Share Option Contract details the varying vesting periods of the share options, from being vested immediately to 4 years. The performance conditions have been set out in the underlying option agreements.

Weighted average exercise price (pence)
2025
Number
2025
Weighted average exercise price
(pence)
2024
Number
2024

Outstanding at the beginning of the year


50,675

 
54,650
 
Granted during the year


-

 
350
 
Forfeited during the year


(2,675)

 
(4,325)
 
Exercised during year


-

 
-
 
Outstanding at the end of the year
26

48,000

27
 
50,675
 



2025
2024
£
£


Equity-settled schemes
1,194
15,859

1,194
15,859


23.


Prior year adjustment

The consolidated accounts have been restated due to an under provision of federal taxes within Beans Group Inc. in respect of 30 June 2024 accounting period. This has impacted the overseas tax charge and provision in the consolidated accounts only. This has resulted in a decrease to the prior years consolidated profit and loss account of £298,820.

Page 43

 
THE BEANS GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

24.


Pension commitments

The Company contributes to a defined contributions pension scheme on behalf of its employees. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £1,214,146 (2024: £1,049,827). Contributions totalling £80,177 (2024: £94,685) were payable to the fund at the balance sheet date and are included in creditors.


25.


Commitments under operating leases

At 30 June 2025 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2025
2024
£
£

Not later than 1 year
112,093
112,093

Later than 1 year and not later than 5 years
76,907
189,000

189,000
301,093


26.


Related party transactions

At the balance sheet date, M Eder, J Eder and S Eder, director's and shareholder's of the company, were due £473,087 (2024: £2,644,014 owed to the company). 

Any overdrawn amounts are repayable within 9 months of the accounting period end and interest has been charged at 2.25%. 


27.


Controlling party

The controlling party is M Eder by virtue of his majority shareholding in the ultimate parent company, The Beans Group Limited. 

 
Page 44