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Company No: 09544676 (England and Wales)

# DANCING GOAT COFFEE LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

DANCING GOAT COFFEE LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

DANCING GOAT COFFEE LIMITED

## COMPANY INFORMATION

For the financial year ended 30 September 2025
DANCING GOAT COFFEE LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 30 September 2025

DIRECTORS | Ian Gregory Noble
| Natalie Noble

REGISTERED OFFICE | Unit 4b
| Centre Park Marston Moor Business Park
| Tockwith
| York
| YO26 7QF
| United Kingdom

COMPANY NUMBER | 09544676 (England and Wales)

ACCOUNTANT | Ian Walker and Co
| Wellington House
| Aviator Court
| Clifton Moor
| York
| YO30 4UZ

DANCING GOAT COFFEE LIMITED

## BALANCE SHEET

As at 30 September 2025
DANCING GOAT COFFEE LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 140,612 |  | 157,510
Investments | 4 | 100 |  | 0
|  | 140,712 |  | 157,510
Current assets |  |  |  |
Stocks | 5 | 74,500 |  | 31,500
Debtors | 6 | 93,929 |  | 64,180
Cash at bank and in hand | 7 | 96,110 |  | 78,162
|  | 264,539 |  | 173,842
Creditors: amounts falling due within one year | 8 | ( 163,836) |  | ( 84,126)
Net current assets |  | 100,703 |  | 89,716
Total assets less current liabilities |  | 241,415 |  | 247,226
Creditors: amounts falling due after more than one year | 9 | ( 6,250) |  | ( 21,275)
Net assets |  | 235,165 |  | 225,951
Capital and reserves |  |  |  |
Called-up share capital | 10 | 100 |  | 100
Profit and loss account |  | 235,065 |  | 225,851
Total shareholders' funds |  | 235,165 |  | 225,951

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Dancing Goat Coffee Limited (registered number: 09544676) were approved and authorised for issue by the Board of Directors on 05 June 2026. They were signed on its behalf by:

Natalie Noble Director |

DANCING GOAT COFFEE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
DANCING GOAT COFFEE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Dancing Goat Coffee Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 4b, Centre Park Marston Moor Business Park, Tockwith, York, YO26 7QF, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | 10 % reducing balance
Plant and machinery etc. | 3 - 10 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 5 |  | 4

#### 3. Tangible assets

| Land and buildings |  | Plant and machinery etc. |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 October 2024 | 14,137 |  | 247,061 |  | 261,198
Additions | 0 |  | 32,290 |  | 32,290
At 30 September 2025 | 14,137 |  | 279,351 |  | 293,488
Accumulated depreciation |  |  |  |  |
At 01 October 2024 | 4,171 |  | 99,517 |  | 103,688
Charge for the financial year | 997 |  | 48,191 |  | 49,188
At 30 September 2025 | 5,168 |  | 147,708 |  | 152,876
Net book value |  |  |  |  |
At 30 September 2025 | 8,969 |  | 131,643 |  | 140,612
At 30 September 2024 | 9,966 |  | 147,544 |  | 157,510

#### 4. Fixed asset investments

Investments in subsidiaries

| 2025
| £
Cost |
At 01 October 2024 | 0
Additions | 100
At 30 September 2025 | 100
Carrying value at 30 September 2025 | 100
Carrying value at 30 September 2024 | 0

Investments in shares

The following were investments in shares in the company:

Name of entity | Registered office | Principal activity | Class of shares | Ownership 30.09.2025 | Held
Splashing Cow Limited | Wellington House, Aviator Court, Clifton Moor, York, YO30 4UZ | Supply of dairy products. | Ordinary | 100.00% | Direct

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 74,500 |  | 31,500

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 82,426 |  | 59,936
Amounts owed by Group undertakings | 7,300 |  | 0
Other debtors | 4,203 |  | 4,244
| 93,929 |  | 64,180

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 96,110 |  | 78,162

#### 8. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 8,775 |  | 10,293
Trade creditors | 94,355 |  | 34,710
Taxation and social security | 46,256 |  | 31,307
Obligations under finance leases and hire purchase contracts | 6,250 |  | 6,250
Other creditors | 8,200 |  | 1,566
| 163,836 |  | 84,126

#### 9. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 0 |  | 8,775
Obligations under finance leases and hire purchase contracts | 6,250 |  | 12,500
| 6,250 |  | 21,275

There are no amounts included above in respect of which any security has been given by the small entity.

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100