REGISTERED NUMBER: 12056223 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 1 JULY 2024 TO 31 AUGUST 2025

FOR

COFFEE TREE GROUP LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTORS:

Mrs N Shahto

N Katerji

REGISTERED OFFICE:

7 St John's Road

Harrow

Middlesex

HA1 2EY

REGISTERED NUMBER:

12056223 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

The directors present their report with the financial statements of the company for the period 1 July 2024 to 31 August 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 July 2024 to the date of this report.

Mrs N Shahto

N Katerji

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mrs N Shahto - Director

30 May 2026

TURNOVER

472,880

389,970

Cost of sales

154,298

153,891

GROSS PROFIT

318,582

236,079

Administrative expenses

338,437

221,844

OPERATING (LOSS)/PROFIT

(19,855

)

14,235

Interest receivable and similar income

6,409

23

(13,446

)

14,258

Interest payable and similar expenses

993

978

(LOSS)/PROFIT BEFORE TAXATION

(14,439

)

13,280

Tax on (loss)/profit

-

-

(LOSS)/PROFIT FOR THE FINANCIAL PERIOD

(14,439

)

13,280

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

28,202

37,602

28,202

37,602

CURRENT ASSETS

Debtors

6

59,648

55,319

Cash at bank

11,218

3,868

70,866

59,187

CREDITORS

Amounts falling due within one year

7

95,521

80,055

NET CURRENT LIABILITIES

(24,655

)

(20,868

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,547

16,734

CREDITORS

Amounts falling due after more than one year

8

456,184

454,932

NET LIABILITIES

(452,637

)

(438,198

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(452,737

)

(438,298

)

(452,637

)

(438,198

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by:

Mrs N Shahto - Director

1.	STATUTORY INFORMATION

Coffee Tree Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Website costs is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each over its estimated useful life.

Plant and machinery etc. - 33% on cost and 25% reducing balance

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.

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 12 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 31 August 2025

3,199

AMORTISATION

At 1 July 2024

and 31 August 2025

3,199

NET BOOK VALUE

At 31 August 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

and 31 August 2025

157,327

DEPRECIATION

At 1 July 2024

119,725

Charge for period

9,400

At 31 August 2025

129,125

NET BOOK VALUE

At 31 August 2025

28,202

At 30 June 2024

37,602

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,010

15,273

Other debtors

58,638

40,046

59,648

55,319

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,138

12,219

Trade creditors

29,393

18,904

Taxation and social security

8,514

7,971

Other creditors

45,476

40,961

95,521

80,055

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,207

14,933

Amounts owed to group undertakings

449,977

439,999

456,184

454,932

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

97,500

97,500

Between one and five years

363,209

457,500

In more than five years

-

25,159

460,709

580,159

10.	RELATED PARTY DISCLOSURES

Included within either creditors as at year end is £41,801 (2024: £21,086), an amount owed to the directors of the company. The amount owed is unsecured and there are no specific terms to the repayment of this amount.

Also, included within other creditors as at year end is £449,977 (2024: £439,999), an amount owed to Insight Consultancy and Research (ICR) Limited, a company where Mr. Nizar Katerji is also the director. The amount owed is unsecured and there are no specific terms to the repayment of this amount.

11.	ULTIMATE CONTROLLING PARTY

The directors have determined that the ultimate controlling party of the Company is Mrs Nadia Shahto, by virtue of her status as a person with significant control, as disclosed on the Companies House public register.