REGISTERED NUMBER: 15380505 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Independent Coffee And Croissant Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Phillippe

REGISTERED OFFICE:

Station View House

41 Brunswick Road

Shoreham-By-Sea

West Sussex

BN43 5WA

REGISTERED NUMBER:

15380505 (England and Wales)

ACCOUNTANTS:

Cloud Concepts Accounting Ltd

Station View House

41 Brunswick Road

Shoreham By Sea

West Sussex

BN43 5WA

FIXED ASSETS

Tangible assets

4

31,892

-

CURRENT ASSETS

Stocks

1,569

-

Debtors

5

12,364

1,026

Cash at bank

52,232

12,553

66,165

13,579

CREDITORS

Amounts falling due within one year

6

(59,831

)

(21,219

)

NET CURRENT ASSETS/(LIABILITIES)

6,334

(7,640

)

TOTAL ASSETS LESS CURRENT LIABILITIES

38,226

(7,640

)

PROVISIONS FOR LIABILITIES

7

(6,059

)

-

NET ASSETS/(LIABILITIES)

32,167

(7,640

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

32,067

(7,740

)

SHAREHOLDERS' FUNDS

32,167

(7,640

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21st July 2026 and were signed by:

S Phillippe - Director

1.	STATUTORY INFORMATION

Independent Coffee And Croissant 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.

Changes in accounting policies

The company has adopted the amendments to FRS 102 Section 23 - Revenue, issued as part of the FRS 102 Periodic Review 2024, for the first time in these financial statements. The revised standard introduces a five-step model for revenue recognition based on the transfer of control of goods or services to customers.

The company has elected to apply the modified retrospective approach on transition. Accordingly, comparative information for the prior period has not been restated, and the cumulative effect of initially applying the revised standard has been recognised as an adjustment to the opening balance of retained earnings at the beginning of the accounting period.

Turnover

Revenue is recognised in accordance with FRS 102 Section 23 - Revenue (as amended).

Revenue represents the consideration to which the company expects to be entitled in exchange for the transfer of goods or services to customers in the ordinary course of business, excluding value added tax and other similar taxes.

Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to a customer. Depending on the nature of the contract, revenue is recognised either over time as services are provided or at a point in time when control of the goods passes to the customer.

Amounts received in advance of the delivery of goods or services are recognised as deferred income, while amounts recognised as revenue before invoicing are recognised as accrued income.

Tangible fixed assets

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

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

straight line over 3 years and 25% 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.

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 8 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

Additions

3,902

38,398

42,300

At 31st January 2026

3,902

38,398

42,300

DEPRECIATION

Charge for year

650

9,758

10,408

At 31st January 2026

650

9,758

10,408

NET BOOK VALUE

At 31st January 2026

3,252

28,640

31,892

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Other debtors

6,364

1,026

Amounts falling due after more than one year:

Amounts recoverable on contract

6,000

-

Aggregate amounts

12,364

1,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

15,087

-

Taxation and social security

21,609

-

Other creditors

23,135

21,219

59,831

21,219

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

6,059

-

Deferred

tax

£

Depreciation in advance of

6,059

capital allowances

Balance at 31st January 2026

6,059