Big Shot Coffee Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Big Shot Coffee Ltd For The Year Ended 31 July 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Big Shot Coffee Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Big Shot Coffee Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Big Shot Coffee Ltd and state those matters that we have agreed to state to the directors of Big Shot Coffee Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Big Shot Coffee Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Big Shot Coffee Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Big Shot Coffee Ltd . You consider that Big Shot Coffee Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Big Shot Coffee Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA

29/04/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

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Big Shot Coffee Ltd

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 12130126

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,297		9,393
Tangible Assets	5		13,679		13,089

			18,976		22,482
CURRENT ASSETS
Stocks	6	846		891
Debtors	7	5,359		5,096
Cash at bank and in hand		34,328		32,408

		40,533		38,395
Creditors: Amounts Falling Due Within One Year	8	(66,666 )		(67,946 )

NET CURRENT ASSETS (LIABILITIES)			(26,133 )		(29,551 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(7,157 )		(7,069 )

Creditors: Amounts Falling Due After More Than One Year	9		(21,530 )		(26,250 )

NET LIABILITIES			(28,687 )		(33,319 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(28,787 )		(33,419 )

SHAREHOLDERS' FUNDS			(28,687)		(33,319)

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Big Shot Coffee Ltd

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S Hutchison

Director

29/04/2026

The notes on pages 4 to 6 form part of these financial statements.

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Big Shot Coffee Ltd

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

Big Shot Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12130126 . The registered office is 26 Saltwood Gardens, Margate, Kent, CT9 3HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors offer their continued support to the company and will not ask for repayment of the directors loan for at least one year from the balance sheet date.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Straight line
Motor Vehicles	25% Straight line
Computer Equipment	33% Straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

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Big Shot Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 August 2024	20,480

As at 31 July 2025	20,480

Amortisation
As at 1 August 2024	11,087
Provided during the period	4,096

As at 31 July 2025	15,183

Net Book Value
As at 31 July 2025	5,297

As at 1 August 2024	9,393

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 August 2024	32,748	10,000	1,149	43,897
Additions	8,049	-	273	8,322

As at 31 July 2025	40,797	10,000	1,422	52,219

Depreciation
As at 1 August 2024	24,220	5,739	849	30,808
Provided during the period	6,431	1,065	236	7,732

As at 31 July 2025	30,651	6,804	1,085	38,540

Net Book Value
As at 31 July 2025	10,146	3,196	337	13,679

As at 1 August 2024	8,528	4,261	300	13,089

6. Stocks

	2025	2024
	£	£
Stock	846	891

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	2,684	1,529
Other debtors	2,675	3,567

	5,359	5,096

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Big Shot Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	4,920	4,755
Other taxes and social security	3,469	4,748
VAT	11,156	8,292
Other creditors	1,084	300
Accruals and deferred income	2,508	238
Directors' loan accounts	43,529	49,613

	66,666	67,946

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	21,530	26,250

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	13,347	12,884
Later than one year and not later than five years	4,400	16,148

	17,747	29,032

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