1-9-2024 31-8-2025 31-8-2025 No description of principal activity IRIS Elements Accounts Production 26.4 false 17 12 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.iso4217:GBP iso4217:USD iso4217:EUR iso4217:JPY iso4217:CHF iso4217:AED xbrli:shares xbrli:pure SC420115 2024-09-01 SC420115 2025-08-31 SC420115 2024-09-01 2025-08-31 SC420115 2023-09-01 SC420115 2023-09-01 2024-08-31 SC420115 2024-08-31 SC420115 ns14:PoundSterling 2024-09-01 2025-08-31 SC420115 ns10:FilletedAccounts 2024-09-01 2025-08-31 SC420115 ns10:SmallEntities 2024-09-01 2025-08-31 SC420115 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 SC420115 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC420115 ns10:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 SC420115 ns15:Scotland 2024-09-01 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31 SC420115 ns5:ShareCapital 2025-08-31 SC420115 ns5:ShareCapital 2024-08-31 SC420115 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 SC420115 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 SC420115 ns10:Director1 2024-09-01 2025-08-31 SC420115 ns10:Director2 2024-09-01 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-08-31 SC420115 ns5:CurrentFinancialInstruments 2024-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 SC420115 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 SC420115 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-08-31

| Company registration number: | SC420115
| Annual report and unaudited financial statements
| for the year ended 31 August 2025
| for
| Espress Oh! Limited
| Pages for filing with the Registrar

| Company registration number: | SC420115
| Espress Oh! Limited
| Balance sheet
| as at 31 August 2025
|  |  | 2025 |  | 2024
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Tangible assets | 4 |  | 44,308 |  |  |  | 43,906 |  |
|  |  |  |  |  | 44,308 |  |  |  | 43,906
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 1,987 |  |  |  | 1,976 |  |
| Debtors | 5 |  | 452,069 |  |  |  | 9,968 |  |
| Cash at bank and in hand |  |  | 58,913 |  |  |  | 432,542 |  |
|  |  |  |  |  | 512,969 |  |  |  | 444,486
| Creditors: amounts falling due within one year | 6 |  |  |  | (296,565) |  |  |  | (256,957)
| Net current assets |  |  |  |  | 216,404 |  |  |  | 187,529
| Total assets less current liabilities |  |  |  |  | 260,712 |  |  |  | 231,435
| Provisions for liabilities |  |  |  |  | (1,124) |  |  |  | (1,124)
| NET ASSETS |  |  |  |  | 259,588 |  |  |  | 230,311
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | 2 |  |  |  | 2
| Profit and loss account |  |  |  |  | 259,586 |  |  |  | 230,309
| TOTAL EQUITY |  |  |  |  | 259,588 |  |  |  | 230,311
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
| 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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | SC420115
| Espress Oh! Limited
| Balance sheet - continued
| as at 31 August 2025
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
| In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
| These financial statements were approved by the Board of directors and authorised for issue on 20 May 2026 and signed on its behalf by:
| Mr B Thomson, Director | Mrs T Thomson, Director
| 20 May 2026 | 20 May 2026
| 2

| Espress Oh! Limited
| Notes to the financial statements
| for the year ended 31 August 2025
| 1 | Company information
|  | Espress Oh! Limited is a private company registered in Scotland. Its registered number is SC420115. The company is limited by shares. Its registered office is 302 Perth Road, Dundee, DD2 1AU.
| 2 | Accounting policies
|  | Basis of preparing the financial statements
|  | These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
|  | Presentation currency
|  | The company's financial statements are presented in sterling.
|  | Going concern
|  | In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | Turnover
|  | Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
|  | Tangible fixed assets
|  | Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
|  | Plant and machinery etc.:
|  | Fixtures, fittings & equipment | - | 10% reducing balance
|  | Motor vehicles | - | 25% reducing balance
|  | Tenants improvements | - | 5% straight line
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
| 3

| Espress Oh! Limited
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 2 | Accounting policies - continued
|  | Taxation
|  | Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
|  | Current or deferred taxation assets and liabilities are not discounted.
|  | Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
|  | Deferred taxation
|  | Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
|  | Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
|  | Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
| 3 | Average number of employees
|  | During the year the average number of employees was 17 (2024 - 12).
| 4 | Tangible fixed assets
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | At 1 September 2024 |  |  |  |  | 125,329
|  | Additions |  |  |  |  | 4,999
|  | At 31 August 2025 |  |  |  |  | 130,328
|  | Depreciation
|  | At 1 September 2024 |  |  |  |  | 81,423
|  | Charge for year |  |  |  |  | 4,597
|  | At 31 August 2025 |  |  |  |  | 86,020
| 4

| Espress Oh! Limited
| Notes to the financial statements - continued
| for the year ended 31 August 2025
| 4 | Tangible fixed assets - continued
|  | Net book value
|  | At 31 August 2025 |  |  |  |  | 44,308
|  | At 31 August 2024 |  |  |  |  | 43,906
|  | Cost or valuation at 31 August 2025 is represented by:
|  |  |  |  |  |  | Plant and machinery etc.
|  |  |  |  |  |  | £
|  | Valuation in 2025 |  |  |  |  | -
|  | Cost |  |  |  |  | 130,328
|  |  |  |  |  |  | 130,328
|  | If Plant & machinery had not been revalued, it would have been included at the following historical cost:
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Cost | 130,328 |  | -
|  | Accumulated depreciation | 86,020 |  | -
| 5 | Debtors
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Other debtors | 452,069 |  | 9,688
|  | Prepayments and accrued income | - |  | 280
|  |  | 452,069 |  | 9,968
| 6 | Creditors: amounts falling due within one year
|  |  | 2025 |  | 2024
|  |  | £ |  | £
|  | Bank loans and overdrafts | 15,075 |  | 17,800
|  | Amounts owed to directors | 224,220 |  | 178,391
|  | Taxation | 31,484 |  | 35,846
|  | VAT payable | 21,674 |  | 23,304
|  | Social security and other tax | 1,581 |  | 925
|  | Accruals and deferred income | 2,531 |  | 691
|  |  | 296,565 |  | 256,957
| 5