REGISTERED NUMBER: 05751794 (England and Wales)

Financial Statements

for the Period 1 April 2025 to 31 December 2025

for

Central Coffee Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G N Abuaita

P G A Abuaita

REGISTERED OFFICE:

Arden House

25 The Courtyard

Gorsey Lane

Coleshill, Birmingham

B46 1JA

REGISTERED NUMBER:

05751794 (England and Wales)

SENIOR STATUTORY AUDITOR:

Susanna D Ault FCA FCCA

AUDITORS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Intangible assets

5

5,784

6,309

Tangible assets

6

574,269

661,146

580,053

667,455

CURRENT ASSETS

Stocks

7

64,550

62,872

Debtors

8

47,412

2,426,991

Cash at bank and in hand

179,069

311,439

291,031

2,801,302

CREDITORS

Amounts falling due within one year

9

(656,161

)

(676,531

)

NET CURRENT (LIABILITIES)/ASSETS

(365,130

)

2,124,771

TOTAL ASSETS LESS CURRENT LIABILITIES

214,923

2,792,226

CREDITORS

Amounts falling due after more than one year

10

-

(2,651

)

PROVISIONS FOR LIABILITIES

12

(44,723

)

(57,007

)

NET ASSETS

170,200

2,732,568

CAPITAL AND RESERVES

Called up share capital

13

1,000

1,000

Retained earnings

169,200

2,731,568

SHAREHOLDERS' FUNDS

170,200

2,732,568

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

P G A Abuaita - Director

1.	STATUTORY INFORMATION

Central Coffee 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Short leasehold

-

10% on cost and 6.67% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance and 20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 period 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

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

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.

Reclassification of comparative amounts

Following the acquisition of the company, the presentation of certain expenses has been aligned with the group's accounting policies.

As a result, wages previously included within cost of sales have been reclassified to administrative expenses.

The comparative amounts have been restated accordingly. This reclassification has no impact on the overall profit of the company.

Going concern

The Directors have considered going concern in preparing these financial statements through review of the Company's financial position. It has been considered that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the going concern basis of accounting has been adopted and no material uncertainties have been identified.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 102 (2025 - 109 ) .

5.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 April 2025

107,440

Disposals

(95,439

)

At 31 December 2025

12,001

AMORTISATION

At 1 April 2025

101,131

Amortisation for period

525

Eliminated on disposal

(95,439

)

At 31 December 2025

6,217

NET BOOK VALUE

At 31 December 2025

5,784

At 31 March 2025

6,309

6.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

2,080,527

1,904,005

6,250

3,990,782

Additions

-

106,633

-

106,633

Disposals

(23,250

)

-

-

(23,250

)

At 31 December 2025

2,057,277

2,010,638

6,250

4,074,165

DEPRECIATION

At 1 April 2025

1,702,375

1,621,011

6,250

3,329,636

Charge for period

87,806

82,454

-

170,260

At 31 December 2025

1,790,181

1,703,465

6,250

3,499,896

NET BOOK VALUE

At 31 December 2025

267,096

307,173

-

574,269

At 31 March 2025

378,152

282,994

-

661,146

During the period, the company aligned its depreciation policies with those of the group following acquisition. This has been treated as a change in accounting estimate and applied prospectively.

7.

STOCKS

2025

2025

(Restated)

£

£

Stocks

64,550

62,872

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

(Restated)

£

£

Trade debtors

1,577

7,440

Amounts owed by group undertakings

-

2,231,869

Other debtors

45,835

187,682

47,412

2,426,991

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

(Restated)

£

£

Bank loans and overdrafts

-

10,440

Trade creditors

275,038

215,116

Amounts owed to group undertakings

6,226

86,677

Taxation and social security

250,151

221,215

Other creditors

124,746

143,083

656,161

676,531

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

(Restated)

£

£

Bank loans

-

2,651

11.	SECURED DEBTS

A fixed and floating charge over all property of the company dated 4 July 2018 was satisfied at companies house on 19 December 2025.

12.	PROVISIONS FOR LIABILITIES

2025

2025

(Restated)

£

£

Deferred tax

44,723

57,007

Deferred

tax

£

Balance at 1 April 2025

57,007

Credit to Profit and Loss Account during period

(12,284

)

Balance at 31 December 2025

44,723

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

500

Ordinary

£1

500

500

500

Ordinary A

£1

500

500

1,000

1,000

All classes of share capital have full and equal voting, dividend and capital distribution rights.

14.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was qualified on the following basis:

Basis for qualified opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. We conducted our audit in accordance with International Standards of Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. During the period ended 31 December 2025, old unknown opening balances in the balance sheet of £138,261 were written off to the profit and loss account. No audit evidence could be found to justify the inclusion of these in the balance sheet as at 31 March 2025. The directors have decided to write off these amounts in the period to 31 December 2025.

Susanna D Ault FCA FCCA (Senior Statutory Auditor)

for and on behalf of Tomkinson Teal (Lichfield) LLP

15.	ULTIMATE PARENT COMPANY AND CONTROLLING PARTY