REGISTERED NUMBER: SC534157 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Caffia Coffee Group Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

10,095

Tangible assets

5

78,617

57,677

78,617

67,772

CURRENT ASSETS

Stocks

284,489

243,647

Debtors

6

128,279

122,294

Cash at bank

261,865

273,703

674,633

639,644

CREDITORS

Amounts falling due within one year

7

(565,136

)

(504,120

)

NET CURRENT ASSETS

109,497

135,524

TOTAL ASSETS LESS CURRENT LIABILITIES

188,114

203,296

CREDITORS

Amounts falling due after more than one year

8

(19,267

)

(17,932

)

PROVISIONS FOR LIABILITIES

(19,655

)

(26,721

)

NET ASSETS

149,192

158,643

CAPITAL AND RESERVES

Called up share capital

9,008

9,008

Capital redemption reserve

1,000

1,000

Retained earnings

139,184

148,635

SHAREHOLDERS' FUNDS

149,192

158,643

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 3 June 2026 and were signed on its behalf by:

Mr A P Hardwick - Director

1.	STATUTORY INFORMATION

Caffia Coffee Group Limited is a private company, limited by shares, domiciled in Scotland, registration number SC534157. The registered office is Lomond House, Russel Street, Falkirk, FK2 7HS.

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 represents net invoiced sales of goods and services in respect of distribution & maintenance of coffee machines, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets and depreciation

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, 20% on reducing balance and 15% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost is represented by purchase price.

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 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 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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is

determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

176,349

AMORTISATION

At 1 January 2025

166,254

Charge for year

10,095

At 31 December 2025

176,349

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

10,095

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

112,578

Additions

43,733

Disposals

(14,498

)

At 31 December 2025

141,813

DEPRECIATION

At 1 January 2025

54,901

Charge for year

12,209

Eliminated on disposal

(3,914

)

At 31 December 2025

63,196

NET BOOK VALUE

At 31 December 2025

78,617

At 31 December 2024

57,677

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

Plant and

machinery

etc

£

COST

At 1 January 2025

14,498

Additions

30,324

Disposals

(14,498

)

At 31 December 2025

30,324

DEPRECIATION

At 1 January 2025

763

Charge for year

3,795

Eliminated on disposal

(3,914

)

At 31 December 2025

644

NET BOOK VALUE

At 31 December 2025

29,680

At 31 December 2024

13,735

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

116,421

100,429

Other debtors

11,858

21,865

128,279

122,294

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

11,333

27,200

Hire purchase contracts

6,422

3,599

Trade creditors

146,460

119,809

Taxation and social security

100,297

94,056

Other creditors

300,624

259,456

565,136

504,120

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

11,333

Hire purchase contracts

19,267

6,599

19,267

17,932

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

25,689

10,198

Balances owed on assets held on hire purchase are secured against the assets to which they relate.