Crank House Coffee Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08723662

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,640		1,640
Tangible Assets	5		65,460		65,170

			67,100		66,810
CURRENT ASSETS
Stocks	6	30,000		30,000
Debtors	7	27,686		34,178
Cash at bank and in hand		259,702		320,225

		317,388		384,403
Creditors: Amounts Falling Due Within One Year	8	(226,442 )		(300,365 )

NET CURRENT ASSETS (LIABILITIES)			90,946		84,038

TOTAL ASSETS LESS CURRENT LIABILITIES			158,046		150,848

NET ASSETS			158,046		150,848

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			157,946		150,748

SHAREHOLDERS' FUNDS			158,046		150,848

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Crank House Coffee Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 David Stanton

Director

29th July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Crank House Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08723662 . The registered office is 50 Cowick Street, Exeter, EX4 1AP.

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. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	15% reducing balance
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

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.

2.5. 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 year 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.

...CONTINUED

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Crank House Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	2	1

	3	2

4. Intangible Assets

	Other
	£
Cost
As at 1 November 2024	1,640

As at 31 October 2025	1,640

Net Book Value
As at 31 October 2025	1,640

As at 1 November 2024	1,640

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	13,030	138,961	12,441	5,273	169,705
Additions	-	1,500	19,740	-	21,240

As at 31 October 2025	13,030	140,461	32,181	5,273	190,945

Depreciation
As at 1 November 2024	6,455	87,726	7,371	2,983	104,535
Provided during the period	985	13,185	6,205	575	20,950

As at 31 October 2025	7,440	100,911	13,576	3,558	125,485

Net Book Value
As at 31 October 2025	5,590	39,550	18,605	1,715	65,460

As at 1 November 2024	6,575	51,235	5,070	2,290	65,170

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Crank House Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

6. Stocks

	2025	2024
	£	£
Materials	30,000	30,000

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,401	12,224
Rent deposit	7,275	3,375
130 Basement	-	14,400
VAT	7,010	4,179

	27,686	34,178

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,170	4,586
Corporation tax	10,350	20,861
Other taxes and social security	-	683
Nest	232	181
Shopify gift cards	667	510
Accruals and deferred income	5,150	5,150
Directors' loan accounts	205,873	268,394

	226,442	300,365

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

During the year the company was charged £1,900 interest by the director on money he has lent to the company.

11. Ultimate Controlling Party

The company's ultimate controlling party is the director by virtue of his ownership of 100% of the issued share capital in the company.

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