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Registered number: 11657980
Arabica Kings Cross Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11657980
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,174 17,565
Tangible Assets 5 239,444 273,306
252,618 290,871
CURRENT ASSETS
Stocks 6 12,318 14,916
Debtors 7 102,260 66,259
Cash at bank and in hand 271,145 105,868
385,723 187,043
Creditors: Amounts Falling Due Within One Year 8 (1,893,804 ) (1,695,358 )
NET CURRENT ASSETS (LIABILITIES) (1,508,081 ) (1,508,315 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,255,463 ) (1,217,444 )
NET LIABILITIES (1,255,463 ) (1,217,444 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (1,255,563 ) (1,217,544 )
SHAREHOLDERS' FUNDS (1,255,463) (1,217,444)
Page 1
Page 2
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 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 James Walters
Director
24/06/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arabica Kings Cross Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11657980 . The registered office is 71-75 Shelton Street, 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.
2.3. 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:
Leasehold 10% WDV
-
Fixtures & Fittings 25% WDV
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 31 (2024: 23)
31 23
4. Intangible Assets
Other
£
Cost
As at 1 October 2024 68,792
As at 30 September 2025 68,792
Amortisation
As at 1 October 2024 51,227
Provided during the period 4,391
As at 30 September 2025 55,618
Net Book Value
As at 30 September 2025 13,174
As at 1 October 2024 17,565
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5. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2024 292,542 410,159 702,701
Additions - 9,910 9,910
As at 30 September 2025 292,542 420,069 712,611
Depreciation
As at 1 October 2024 122,407 306,988 429,395
Provided during the period 16,921 26,851 43,772
As at 30 September 2025 139,328 333,839 473,167
Net Book Value
As at 30 September 2025 153,214 86,230 239,444
As at 1 October 2024 170,135 103,171 273,306
6. Stocks
2025 2024
£ £
Finished goods 12,318 14,916
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 353 -
Amounts owed by participating interests 11,256 11,319
Other debtors 90,651 54,940
102,260 66,259
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 129,655 23,488
Amounts owed to participating interests 1,435,005 1,335,369
Other creditors 267,473 278,133
Taxation and social security 61,671 58,368
1,893,804 1,695,358
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Ultimate Controlling Party
The company's ultimate controlling party is Arabica Borough Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 5