REGISTERED NUMBER: 13679125 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

HOLME COFFEE HOUSE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S K Mitchell

Mrs D Mitchell

REGISTERED OFFICE:

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

REGISTERED NUMBER:

13679125 (England and Wales)

ACCOUNTANTS:

Highdale Accounting Ltd

Highdale Cottage

217 Barnsley Road

Denby Dale

Huddersfield

West Yorkshire

HD8 8TS

FIXED ASSETS

Intangible assets

4

14,000

4,800

Property, plant and equipment

5

336,844

59,900

350,844

64,700

CURRENT ASSETS

Inventories

11,495

8,627

Debtors

6

4,336

1,168

Cash at bank and in hand

92,645

23,924

108,476

33,719

CREDITORS

Amounts falling due within one year

7

285,247

102,653

NET CURRENT LIABILITIES

(176,771

)

(68,934

)

TOTAL ASSETS LESS CURRENT LIABILITIES

174,073

(4,234

)

CREDITORS

Amounts falling due after more than one year

8

(171,130

)

-

PROVISIONS FOR LIABILITIES

(17,702

)

(11,565

)

NET LIABILITIES

(14,759

)

(15,799

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(14,859

)

(15,899

)

(14,759

)

(15,799

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 11 July 2026 and were signed on its behalf by:

Mrs S K Mitchell - Director

Mrs D Mitchell - Director

1.	STATUTORY INFORMATION

Holme Coffee House Ltd 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 etc

-

33% on cost and 15% on reducing balance

Stocks

Inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 31 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

12,000

Additions

12,000

At 31 October 2025

24,000

AMORTISATION

At 1 November 2024

7,200

Charge for year

2,800

At 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

14,000

At 31 October 2024

4,800

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

-

77,089

2,912

80,001

Additions

244,648

42,081

881

287,610

At 31 October 2025

244,648

119,170

3,793

367,611

DEPRECIATION

At 1 November 2024

-

18,436

1,665

20,101

Charge for year

-

10,060

606

10,666

At 31 October 2025

-

28,496

2,271

30,767

NET BOOK VALUE

At 31 October 2025

244,648

90,674

1,522

336,844

At 31 October 2024

-

58,653

1,247

59,900

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,336

1,168

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,764

-

Trade creditors

9,541

3,840

Taxation and social security

21,373

23,638

Other creditors

249,569

75,175

285,247

102,653

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

171,130

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

148,697

-

9.	GOING CONCERN

These financial statements are prepared on the going concern basis. The director has a reasonable expectation that the company will continue in operational existence for the foreseeable future. The company's major liability relates to the directors' loan account. The director has given an undertaking to support the company until it returns to a net assets position.