URBAN GRIND COFFEE HOUSE LTD.


Directors	Claire Marie Dunn
	Martin Ryan


Registered Address	1 King Street
	Kilsyth
	Glasgow
	G65 0AW


Registered Number	SC779526 (Scotland)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		120,602		132,105
			120,602		132,105
Current assets
Debtors	4	61,620		34,438
Cash at bank and on hand		10,041		100,405
		71,661		134,843
Creditors amounts falling due within one year	5	(164,704)		(189,113)
Net current assets (liabilities)			(93,043)		(54,270)
Total assets less current liabilities			27,559		77,835
Creditors amounts falling due after one year	6		(56,405)		(103,000)
Net assets			(28,846)		(25,165)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(28,946)		(25,265)
Shareholders' funds			(28,846)		(25,165)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

Claire Marie Dunn
Director
Registered Company No. SC779526

URBAN GRIND COFFEE HOUSE LTD.

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	20	-
Plant and machinery	-	4
Office Equipment	-	4

2.	Average number of employees


		2025		2024
	Average number of employees during the year	9		9

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	135,018	-	-	135,018
Additions	-	5,132	14,760	19,892
At 31 August 25	135,018	5,132	14,760	154,910
Depreciation and impairment
At 01 September 24	2,913	-	-	2,913
Charge for year	26,421	1,283	3,691	31,395
At 31 August 25	29,334	1,283	3,691	34,308
Net book value
At 31 August 25	105,684	3,849	11,069	120,602
At 31 August 24	132,105	-	-	132,105

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	57,676	-
Other debtors	3,944	34,438
Total	61,620	34,438

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	29,429	-
Taxation and social security	18,515	-
Other creditors	113,668	188,633
Accrued liabilities and deferred income	3,092	480
Total	164,704	189,113

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	56,405	103,000
Total	56,405	103,000