Blue Cap Coffee Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02716657

Blue Cap Coffee Limited

Filleted Unaudited Financial Statements

31 October 2025

Blue Cap Coffee Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Office equipment

Intangible assets	5	162,217	178,438
Tangible assets	6	126,585	110,128
		---------	---------
		288,802	288,566

Current assets

Stocks		90,392	89,776
Debtors	7	425,561	454,059
Cash at bank and in hand		66,431	17,517
		---------	---------
		582,384	561,352

Creditors: amounts falling due within one year	8	394,456		440,577
		---------		---------
Net current assets			187,928	120,775
			---------	---------
Total assets less current liabilities			476,730	409,341

Creditors: amounts falling due after more than one year	9	256,945	213,622
		---------	---------
Net assets		219,785	195,719
		---------	---------

Capital and reserves

Called up share capital	1,134	1,134
Share premium account	180,926	180,926
Profit and loss account	37,725	13,659
	---------	---------
Shareholders funds	219,785	195,719
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Blue Cap Coffee Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 10 August 2026 , and are signed on behalf of the board by:

J B Williams

Director

Company registration number: 02716657

Blue Cap Coffee Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 3, Bignell Park Barns, Chesterton, Oxfordshire, OX26 1TD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	5% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures & Fittings	-	20% straight line
Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	20% reducing balance
Motor Vehicles	-	25% reducing balance

Brand Design	-	33% straight line
Office Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured 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 the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 November 2024 and 31 October 2025	324,427
	---------
Amortisation
At 1 November 2024	145,989
Charge for the year	16,221
	---------
At 31 October 2025	162,210
	---------
Carrying amount
At 31 October 2025	162,217
	---------
At 31 October 2024	178,438
	---------

6. Tangible assets

	Land and buildings	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Office equipment	Total
	£	£	£	£	£	£
Cost
At 1 Nov 2024	41,202	859,340	95,411	13,500	19,165	1,028,618
Additions	–	43,914	–	–	417	44,331
	--------	---------	--------	--------	--------	------------
At 31 Oct 2025	41,202	903,254	95,411	13,500	19,582	1,072,949
	--------	---------	--------	--------	--------	------------
Depreciation
At 1 Nov 2024	8,240	799,536	92,281	1,500	16,932	918,489
Charge for the year	–	19,424	2,614	4,500	1,337	27,875
	--------	---------	--------	--------	--------	------------
At 31 Oct 2025	8,240	818,960	94,895	6,000	18,269	946,364
	--------	---------	--------	--------	--------	------------
Carrying amount
At 31 Oct 2025	32,962	84,294	516	7,500	1,313	126,585
	--------	---------	--------	--------	--------	------------
At 31 Oct 2024	32,962	59,804	3,130	12,000	2,233	110,129
	--------	---------	--------	--------	--------	------------

7. Debtors

	2025	2024
	£	£
Trade debtors	155,558	209,543
Other debtors	270,003	244,516
	---------	---------
	425,561	454,059
	---------	---------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	128,900	134,067
Trade creditors	200,740	166,772
Corporation tax	4,353	–
Social security and other taxes	–	4,182
Lloyds invoice discounting	37,559	107,856
Net wages	6,413	5,721
Other creditors	16,491	21,979
	---------	---------
	394,456	440,577
	---------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	256,945	213,622
	---------	---------

10.

11. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
J B Williams	( 2,795)	–	2,795	–
	-------	----	-------	----

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
J B Williams	68,955	( 71,750)	–	( 2,795)
	--------	--------	----	-------