REGISTERED NUMBER: 04224461 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Coffee Cup Equipment Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

S J Fitzpatrick

M E Fitzpatrick

C C Fitzpatrick

A G Fitzpatrick

SECRETARY:

C C Fitzpatrick

REGISTERED OFFICE:

Unit 5

24 Central Avenue

West Molesey

Surrey

KT8 2QH

REGISTERED NUMBER:

04224461 (England and Wales)

ACCOUNTANTS:

Hamilton Accountants Ltd

No 1, The Old Coach House

Westhorpe Park

Marlow

Buckinghamshire

SL7 3FQ

FIXED ASSETS

Tangible assets

4

535,241

429,273

CURRENT ASSETS

Stocks

48,068

52,160

Debtors

5

109,974

110,520

Cash at bank and in hand

343,122

353,986

501,164

516,666

CREDITORS

Amounts falling due within one year

6

231,681

192,522

NET CURRENT ASSETS

269,483

324,144

TOTAL ASSETS LESS CURRENT LIABILITIES

804,724

753,417

CREDITORS

Amounts falling due after more than one year

7

(7,083

)

(35,415

)

PROVISIONS FOR LIABILITIES

(131,000

)

(104,000

)

ACCRUALS AND DEFERRED INCOME

(1,820

)

(1,820

)

NET ASSETS

664,821

612,182

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

664,721

612,082

SHAREHOLDERS' FUNDS

664,821

612,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 6 June 2026 and were signed on its behalf by:

S J Fitzpatrick - Director

1.	STATUTORY INFORMATION

Coffee Cup Equipment 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.

The accounts are prepared on a going concern basis, the use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

Turnover

Turnover represents amounts receivable in respect of catering equipment rentals and sundry goods supplied, net of VAT and trade discounts.

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

-

25% on reducing balance and 15% on cost

Stocks

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

Taxation

Taxation for the year 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 October 2024

25,914

2,083,991

157,495

86,787

2,354,187

Additions

62,236

198,731

9,611

-

270,578

At 30 September 2025

88,150

2,282,722

167,106

86,787

2,624,765

DEPRECIATION

At 1 October 2024

19,383

1,725,349

118,540

61,642

1,924,914

Charge for year

13,223

125,331

16,833

9,223

164,610

At 30 September 2025

32,606

1,850,680

135,373

70,865

2,089,524

NET BOOK VALUE

At 30 September 2025

55,544

432,042

31,733

15,922

535,241

At 30 September 2024

6,531

358,642

38,955

25,145

429,273

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

27,462

DEPRECIATION

At 1 October 2024

25,440

Charge for year

506

At 30 September 2025

25,946

NET BOOK VALUE

At 30 September 2025

1,516

At 30 September 2024

2,022

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

60,172

31,821

Other debtors

28,332

28,332

Prepayments and accrued income

14,387

14,952

102,891

75,105

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

7,083

35,415

Aggregate amounts

109,974

110,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

52,429

21,343

Corporation tax

14,980

6,913

Paye/NI and other Tax

38,473

50,332

Other creditors

7,894

6,665

Directors' loan accounts

28,332

28,332

Client rental deposits

86,477

76,492

Accrued expenses

3,096

2,445

231,681

192,522

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

7,083

35,415

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Obligations under hire purchase contracts are secured on the assets concerned.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S J Fitzpatrick.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Hamilton Accountants Ltd

No 1, The Old Coach House

Westhorpe Park

Marlow

Buckinghamshire

SL7 3FQ

7 June 2026