REGISTERED NUMBER: 04866258 (England and Wales)

Ground Coffee Company Limited

Unaudited Financial Statements

for the Year Ended 31st December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Mr. D A Young

Registered office:

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Registered number:

04866258 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Tangible assets

4

3,504

4,672

Investment property

5

667,559

550,000

671,063

554,672

Current assets

Debtors

6

93,320

90,516

Cash at bank

24,546

40,988

117,866

131,504

Creditors

Amounts falling due within one year

7

105,443

52,814

Net current assets

12,423

78,690

Total assets less current liabilities

683,486

633,362

Creditors

Amounts falling due after more than one year

8

(241,254

)

(190,088

)

Provisions for liabilities

(113,941

)

(113,941

)

Net assets

328,291

329,333

Capital and reserves

Called up share capital

100

100

Share premium

9,950

9,950

Fair value reserve

368,559

368,559

Retained earnings

(50,318

)

(49,276

)

328,291

329,333

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1st June 2026 and were signed by:

Mr. D A Young - Director

1.	Statutory information

Ground Coffee Company 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 as modified by the revaluation of certain assets.

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director, that they will continue to give financial support to the company for twelve months from the date of signing of these financial statements.

On this basis, the director consider it appropriate to prepare the financial statements on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's financial statements may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The financial statements do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

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 the cost less estimated residual value of each asset over its estimated useful life.

Equipment - 25% reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1st January 2025

and 31st December 2025

13,082

Depreciation

At 1st January 2025

8,410

Charge for year

1,168

At 31st December 2025

9,578

Net book value

At 31st December 2025

3,504

At 31st December 2024

4,672

5.	Investment property

Total

£

Fair value

At 1st January 2025

550,000

Additions

117,559

At 31st December 2025

667,559

Net book value

At 31st December 2025

667,559

At 31st December 2024

550,000

The investment property was valued by the director at open market value as at 31st December 2025.

Fair value at 31st December 2025 is represented by:

£

Valuation in 2013

67,500

Valuation in 2015

135,000

Valuation in 2019

155,000

Valuation in 2024

125,000

Cost

185,059

667,559

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

93,320

90,516

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

32,401

26,115

Trade creditors

4,539

3,169

Taxation and social security

701

2,135

Other creditors

67,802

21,395

105,443

52,814

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

241,254

190,088

Amounts falling due in more than five years:

Repayable by instalments

Bank loan due in more than 5 years

117,651

91,627