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.
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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
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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.
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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
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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
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