Capital Roasters Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03898064

Capital Roasters Limited

Filleted Unaudited Financial Statements

31 December 2025

Capital Roasters Limited

Financial Statements

Year ended 31 December 2025

CONTENTS	PAGE

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	4

Capital Roasters Limited

Officers and Professional Advisers

The board of directors	Mr P M Smith
	Mrs T Smith (Appointed 12 May 2026)

Registered office	Verulam House Cleddau Bridge Business Park
	Llanion Hill, Pembroke Dock
	Wales
	SA72 6UP

Accountants	James & Uzzell Ltd
	Chartered Certified Accountants
	Axis 15, Axis Court
	Mallard Way
	Riverside Business Park
	Swansea
	SA7 0AJ

Capital Roasters Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	629,440	636,659

CURRENT ASSETS

Stocks	6	143,110	139,591
Debtors	7	125,724	71,571
Cash at bank and in hand		64,069	88,510
		---------	---------
		332,903	299,672

CREDITORS: amounts falling due within one year	8	254,683	284,235
		---------	---------
NET CURRENT ASSETS		78,220	15,437
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		707,660	652,096

CREDITORS: amounts falling due after more than one year	9	26,104	67,744

PROVISIONS	51,522	–
	---------	---------
NET ASSETS	630,034	584,352
	---------	---------

CAPITAL AND RESERVES

Called up share capital	10	2,000	2,000
Share premium account		84,500	84,500
Profit and loss account		543,534	497,852
		---------	---------
SHAREHOLDERS FUNDS		630,034	584,352
		---------	---------

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 comprehensive income has not been delivered.

For the year ending 31 December 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 .

Capital Roasters Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:

Mr P M Smith

Director

Company registration number: 03898064

Capital Roasters Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. GENERAL INFORMATION

Capital Roasters Limited is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are production of coffee and coffee substitutes.

2. STATEMENT OF COMPLIANCE

The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 'The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', Section 1A for Small Entities and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The reporting period of these financial statements and its comparative period is 12 months. These financial statements only include the results of the individual entity made up to 31 December 2025. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The directors have considered the future trading position of the company and are confident that the going concern principle can be applied to the financial statements.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Provisions

Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Critical accounting estimates and assumptions

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below

(i) Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See notes for the carrying amount of the property plant and equipment, and the depreciation accounting policy for the useful economic lives for each class of assets.

(ii) Impairment of debtors

The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See notes for the net carrying amount of the debtors and associated impairment provision.

(iii) Stock provisioning

The company sells coffee items and is subject to consumer demands. As a result it is necessary to consider the recoverability of the cost of stock and the associated provisioning required. When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability

(iv) Provisions

Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes

(v) Going Concern

The assessment of going concern may include the use of critical judgements in respect of impact of various external factors such as political, economic and social issues. Material uncertainties are considered in this regard

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: Sale of goods Turnover from the sale of coffee items is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover 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 transaction can be measured reliably. Interest receivable Interest income is recognised using the effective interest method.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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:

Plant and machinery	-	10% reducing balance
Fixtures and fittings	-	10% reducing balance

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service. The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).

5. TANGIBLE ASSETS

	Freehold property	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	564,471	325,487	52,768	942,726
	---------	---------	--------	---------
Depreciation
At 1 January 2025	–	268,953	37,114	306,067
Charge for the year	–	5,653	1,566	7,219
	---------	---------	--------	---------
At 31 December 2025	–	274,606	38,680	313,286
	---------	---------	--------	---------
Carrying amount
At 31 December 2025	564,471	50,881	14,088	629,440
	---------	---------	--------	---------
At 31 December 2024	564,471	56,534	15,654	636,659
	---------	---------	--------	---------

6. STOCKS

	2025	2024
	£	£
Raw materials and consumables	143,110	139,591
	---------	---------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	113,106	61,643
Other debtors	12,618	9,928
	---------	--------
	125,724	71,571
	---------	--------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	50,140	66,858
Trade creditors	190,031	167,465
Corporation tax	4,997	43,634
Social security and other taxes	5,947	4,556
Other creditors	3,568	1,722
	---------	---------
	254,683	284,235
	---------	---------

The total amount of secured liabilities for creditors less than one year is £50,138 (2024: £66,858). Bank loans and overdrafts are secured by a fixed and floating charge.

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

	2025	2024
	£	£
Bank loans and overdrafts	26,104	67,744
	--------	--------

The total amount of secured liabilities for creditors more than one year is £26,104 (2024: £67,744). Bank loans and overdrafts are secured by a fixed and floating charge.

10. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 0.01 each	200,000	2,000	200,000	2,000
	---------	------	---------	------

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

12. RELATED PARTY TRANSACTIONS

Transactions with related parties as at 31st December 2025 are outlined below: Key management personnel

	2025	2024
	£	£
Due (to)/from key management personnel	327	(807)

No interest has been charged on this balance.