Arden Coffee Sales Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07030581 (England and Wales)

ARDEN COFFEE SALES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Lawrence

Mrs S Lawrence

REGISTERED OFFICE:

Unit 33 Coney Green Business Centre

Wingfield View, Clay Cross

Chesterfield

Derbyshire

S45 9JW

REGISTERED NUMBER:

07030581 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

FIXED ASSETS

Tangible assets

5

21,691

30,303

CURRENT ASSETS

Stocks

170,295

156,276

Debtors

6

133,242

100,365

Cash at bank and in hand

2,771,840

2,422,009

3,075,377

2,678,650

CREDITORS

Amounts falling due within one year

7

493,745

372,349

NET CURRENT ASSETS

2,581,632

2,306,301

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,603,323

2,336,604

PROVISIONS FOR LIABILITIES

4,217

6,293

NET ASSETS

2,599,106

2,330,311

CAPITAL AND RESERVES

Called up share capital

8

104

Retained earnings

2,599,002

2,330,207

SHAREHOLDERS' FUNDS

2,599,106

2,330,311

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 23 June 2026 and were signed on its behalf by:

Mr S Lawrence - Director

Mrs S Lawrence - Director

1.	STATUTORY INFORMATION

Arden Coffee Sales 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value excluding Value Added Tax of sale of coffee and coffee machine rentals and sale of related products provided to customers during the year. In respect of sale of coffee and coffee machine rentals and sale of related products provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33.33% on reducing balance

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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 October 2024

and 30 September 2025

2,647

2,732

79,959

11,843

97,181

DEPRECIATION

At 1 October 2024

1,407

424

57,979

7,068

66,878

Charge for year

177

361

6,346

1,728

8,612

At 30 September 2025

1,584

785

64,325

8,796

75,490

NET BOOK VALUE

At 30 September 2025

1,063

1,947

15,634

3,047

21,691

At 30 September 2024

1,240

2,308

21,980

4,775

30,303

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

120,427

89,510

Other debtors

1,941

Prepayments and accrued income

10,874

8,914

133,242

100,365

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

123,930

109,902

Corporation tax

123,018

89,235

Social security and other taxes

5,402

4,834

VAT

2,581

3,767

Other creditors

1,284

330

Directors' current accounts

223,439

152,473

Accruals and deferred income

14,091

11,808

493,745

372,349

8.	CALLED UP SHARE CAPITAL

Number:

Class:

Nominal value:

2024

2023

£

100

Ordinary

100

1

Ordinary A

1

Ordinary B

1

Ordinary C

1

Ordinary D

1

104