Coffee Connections Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC598837

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		45,096		55,972

			45,096		55,972
CURRENT ASSETS
Stocks	5	5,578		6,987
Debtors	6	8,742		11,045
Cash at bank and in hand		6,416		11,326

		20,736		29,358
Creditors: Amounts Falling Due Within One Year	7	(133,165 )		(152,635 )

NET CURRENT ASSETS (LIABILITIES)			(112,429 )		(123,277 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(67,333 )		(67,305 )

Creditors: Amounts Falling Due After More Than One Year	8		(26,041 )		(31,146 )

NET LIABILITIES			(93,374 )		(98,451 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(93,474 )		(98,551 )

SHAREHOLDERS' FUNDS			(93,374)		(98,451)

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Coffee Connections Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Rhurshaid Bibi

Director

19 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Coffee Connections Limited is a private company, limited by shares, incorporated in Scotland, registered number SC598837 . The registered office is 72 Ingram Street, Glasgow, G1 1EX.

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. 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.

2.3. 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	25% RBM
Fixtures & Fittings	25% RBM

2.4. 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

13Average number of employees, including directors, during the year was: 13 (2024: 13)

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Coffee Connections Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 June 2024	33,883	65,132	99,015
Additions	4,155	-	4,155

As at 31 May 2025	38,038	65,132	103,170

Depreciation
As at 1 June 2024	16,392	26,651	43,043
Provided during the period	5,411	9,620	15,031

As at 31 May 2025	21,803	36,271	58,074

Net Book Value
As at 31 May 2025	16,235	28,861	45,096

As at 1 June 2024	17,491	38,481	55,972

5. Stocks

	2025	2024
	£	£
Finished goods	5,578	6,987

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,742	10,395
Other debtors	-	650

	8,742	11,045

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	31,612	75,531
Bank loans and overdrafts	12,300	12,300
Other creditors	67,784	44,338
Taxation and social security	21,469	20,466

	133,165	152,635

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Coffee Connections Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

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

	2025	2024
	£	£
Bank loans	26,041	31,146

9. Share Capital

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

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