Forum Speciality Coffee Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14760044

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,367		6,681

			5,367		6,681
CURRENT ASSETS
Stocks	5	2,500		2,500
Debtors	6	167		2,877
Cash at bank and in hand		21,654		7,463

		24,321		12,840
Creditors: Amounts Falling Due Within One Year	7	(39,939 )		(45,618 )

NET CURRENT ASSETS (LIABILITIES)			(15,618 )		(32,778 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,251 )		(26,097 )

NET LIABILITIES			(10,251 )		(26,097 )

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			(11,251 )		(27,097 )

SHAREHOLDERS' FUNDS			(10,251)		(26,097)

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Forum Speciality Coffee Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Eaton Director	Mr W Naylor Director
9 June 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Forum Speciality Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14760044 . The registered office is 4 Market Street, Draycott, Derby, DE72 3NB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

At the reporting date, the company had net liabilities, indicating a material uncertainty that may cast doubt on its ability to continue as a going concern. The directors have, however, assessed the Company’s forecasts and trading performance for a period of at least 12 months from the date of approval of these financial statements.

In making this assessment, the directors have considered the company’s ongoing trading performance and the continued financial support of its shareholders. Based on this review, the directors are satisfied that the Company will be able to meet its liabilities as they fall due.

Accordingly, the directors consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would arise if the company were unable to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

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

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2025: 5)

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Forum Speciality Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	13,734	-	13,734
Additions	3,707	583	4,290

As at 31 March 2026	17,441	583	18,024

Depreciation
As at 1 April 2025	7,053	-	7,053
Provided during the period	5,555	49	5,604

As at 31 March 2026	12,608	49	12,657

Net Book Value
As at 31 March 2026	4,833	534	5,367

As at 1 April 2025	6,681	-	6,681

5. Stocks

	2026	2025
	£	£
Stock	2,500	2,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	2,877
Other debtors	167	-

	167	2,877

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,557	7,945
Other creditors	24,096	32,295
Taxation and social security	11,286	5,378

	39,939	45,618

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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