REGISTERED NUMBER: 08436542 (England and Wales)

Rotherhithe Coffee Company Limited

Unaudited Financial Statements

for the Period 30 December 2024 to 28 December 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,662,251

1,707,664

CURRENT ASSETS

Stocks

37,596

48,617

Debtors

5

18,601

13,247

Cash at bank and in hand

74,869

75,764

131,066

137,628

CREDITORS

Amounts falling due within one year

6

329,936

362,245

NET CURRENT LIABILITIES

(198,870

)

(224,617

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,463,381

1,483,047

CREDITORS

Amounts falling due after more than one year

7

1,428,270

1,519,732

NET ASSETS/(LIABILITIES)

35,111

(36,685

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

35,011

(36,785

)

SHAREHOLDERS' FUNDS

35,111

(36,685

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

J L A A Wilson - Director

1.	STATUTORY INFORMATION

Rotherhithe Coffee Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08436542

Registered office:

37 Princes Court

London

SE16 7TD

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 historical cost convention.

The financial statements have been prepared on a going concern basis. The company's operations are financed by its sole shareholder, who has confirmed his intention to continue financing the company, as required. The directors therefore have a reasonable expectation that the company will have adequate resources to continue in operation for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual 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

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price and any costs directly attributable to bringing the asset to its working condition for its intended use.

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:

Long leasehold property

- 2% straight line

Fixtures, fittings and equipment

- 20% and 25% straight line

Computer equipment

- 33% straight line

Motor vehicles

- 33% straight line

At each reporting period end, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). The recoverable amount is the higher of fair value less costs to sell and value in use. An impairment loss is recognised immediately in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company 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 debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of 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 company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at 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. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest rate method.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 32 (2024 - 34 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 30 December 2024

2,247,046

505,740

2,752,786

Additions

-

11,901

11,901

At 28 December 2025

2,247,046

517,641

2,764,687

DEPRECIATION

At 30 December 2024

563,760

481,362

1,045,122

Charge for period

44,823

12,491

57,314

At 28 December 2025

608,583

493,853

1,102,436

NET BOOK VALUE

At 28 December 2025

1,638,463

23,788

1,662,251

At 29 December 2024

1,683,286

24,378

1,707,664

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.12.25

29.12.24

£

£

Trade debtors

2,818

1,886

Other debtors

15,783

11,361

18,601

13,247

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.12.25

29.12.24

£

£

Bank loans and overdrafts

25,122

23,604

Trade creditors

60,457

76,934

Taxation and social security

73,924

81,288

Other creditors

170,433

180,419

329,936

362,245

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.12.25

29.12.24

£

£

Bank loans

155,012

176,778

Other creditors

1,273,258

1,342,954

1,428,270

1,519,732

Amounts falling due in more than five years:

Repayable by instalments

Bank loans repayable in more

than 5 years by instalments

32,531

61,195

32,531

61,195

8.	SECURED DEBTS

The following secured debts are included within creditors:

28.12.25

29.12.24

£

£

Bank loans

180,134

200,382

The bank loan is secured by a fixed charge over 40 Surrey Quays Road, Rotherhithe, London and a personal guarantee of £50,000 from J L A A Wilson. The loan is repayable over 15 years by 180 equal monthly instalments and interest is charged at an effective rate of 8.02%.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.12.25

29.12.24

value:

£

£

100

Ordinary

£1

100

100