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Registered number: 08462221
Arabica Borough Limited
Director's Report and
Unaudited Financial Statements
For The Year Ended 30 September 2025
Arabica Borough Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Director's Report | 2
Accountant's Report | 3
Statement of Income and Retained Earnings | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7—10

Page 1
Arabica Borough Limited
Company Information
For The Year Ended 30 September 2025
Company Information

Director | Mr James Walters
Company Number | 08462221
Registered Office | 71-75 Shelton Street
| Covent Garden
| London
| WC2H 9JQ
Accountants | RFM Associates
| Chartered Accountants
| 10 Carew Way
| Watford
| Herts
| WD19 5BG

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Arabica Borough Limited
Company No. 08462221
Director's Report For The Year Ended 30 September 2025
Director's Report
The director presents his report and the financial statements for the year ended 30 September 2025.
Directors
The director who held office during the year were as follows:

Mr James Walters

Statement of Director's Responsibilities
The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the director is required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr James Walters Director
24/06/2026

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Arabica Borough Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24/06/2026

RFM Associates
Chartered Accountants
10 Carew Way
Watford
Herts
WD19 5BG
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Arabica Borough Limited
Statement of Income and Retained Earnings
For The Year Ended 30 September 2025
Statement of Income and Retained Earnings

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 2,732,200 |  | 2,854,018
Cost of sales |  | (680,996 ) |  | (749,956 )
GROSS PROFIT |  | 2,051,204 |  | 2,104,062
Administrative expenses |  | (1,916,652 ) |  | (1,768,547 )
OPERATING PROFIT |  | 134,552 |  | 335,515
Other interest receivable and similar income |  | 1,905 |  | -
Interest payable and similar charges |  | (3,436 ) |  | (2,740 )
PROFIT BEFORE TAXATION |  | 133,021 |  | 332,775
Tax on Profit |  | - |  | (16,713 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 133,021 |  | 316,062
RETAINED EARNINGS
As at 1 October 2024 |  | 1,833,143 |  | 1,617,081
Dividends paid |  | (57,600) |  | (100,000)
As at 30 September 2025 |  | 1,908,564 |  | 1,833,143

The notes on pages 7 to 10 form part of these financial statements.
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Arabica Borough Limited
Balance Sheet
As At 30 September 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,606 |  | 6,142
Tangible Assets | 5 |  | 99,295 |  | 75,652
Investments | 6 |  | 149,005 |  | 149,005
|  |  | 252,906 |  | 230,799
CURRENT ASSETS
Stocks | 7 | 17,543 |  | 20,907 |
Debtors | 8 | 2,008,656 |  | 1,578,706 |
Cash at bank and in hand |  | 241,108 |  | 557,060 |
|  | 2,267,307 |  | 2,156,673 |
Creditors: Amounts Falling Due Within One Year | 9 | (578,765 ) |  | (497,532 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,688,542 |  | 1,659,141
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,941,448 |  | 1,889,940
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (31,884 ) |  | (55,797 )
NET ASSETS |  |  | 1,909,564 |  | 1,834,143
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 1,908,564 |  | 1,833,143
SHAREHOLDERS' FUNDS |  |  | 1,909,564 |  | 1,834,143

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Arabica Borough Limited
Balance Sheet (continued)
As At 30 September 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr James Walters Director
24/06/2026

The notes on pages 7 to 10 form part of these financial statements.
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Arabica Borough Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Arabica Borough Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08462221 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. 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 from the rendering of services. Turnover 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Research and Development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research is recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised to ... on a straight line basis over their expected useful economic lives, which range from ... to ... years.
If it is not possible to distinguish between the research phase and the development phase of an internal project the expenditure is treated as if it were all incurred in the research phase only.
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 | 25% WDV
Fixtures & Fittings | 25% WDV
Computer Equipment | 25% WDV

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Arabica Borough Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 51 (2024: 41)
51 41
4. Intangible Assets

| Development Costs
--- | ---
| £
Cost
As at 1 October 2024 | 26,450
As at 30 September 2025 | 26,450
Amortisation
As at 1 October 2024 | 20,308
Provided during the period | 1,536
As at 30 September 2025 | 21,844
Net Book Value
As at 30 September 2025 | 4,606
As at 1 October 2024 | 6,142

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Arabica Borough Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 415,765 | 189,035 | 604,800
Additions | 9,976 | 36,390 | 46,366
As at 30 September 2025 | 425,741 | 225,425 | 651,166
Depreciation
As at 1 October 2024 | 375,568 | 153,580 | 529,148
Provided during the period | 11,340 | 11,383 | 22,723
As at 30 September 2025 | 386,908 | 164,963 | 551,871
Net Book Value
As at 30 September 2025 | 38,833 | 60,462 | 99,295
As at 1 October 2024 | 40,197 | 35,455 | 75,652

6. Investments

| Subsidiaries
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 149,005
As at 30 September 2025 | 149,005
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 149,005
As at 1 October 2024 | 149,005

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 17,543 |  | 20,907

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,660 |  | -
Amounts owed by participating interests | 1,852,718 |  | 1,454,613
Other debtors | 131,278 |  | 124,093
| 2,008,656 |  | 1,578,706

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Arabica Borough Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 97,024 |  | 90,490
Other creditors | 330,583 |  | 256,639
Taxation and social security | 151,158 |  | 150,403
| 578,765 |  | 497,532

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 31,884 |  | 55,797

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Walters | 33,424 | 70,040 | 30,000 | - | 73,464

The above loan is unsecured, interest free and repayable on demand. The loan was repaid in full on 15th June 2026.
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