REGISTERED NUMBER: 06878735 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Optimum Coffee Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D G Connor

REGISTERED OFFICE:

21 Hatton Garden

Liverpool

Merseyside

L3 2FE

REGISTERED NUMBER:

06878735 (England and Wales)

AUDITORS:

Douglas Fairless Partnership

Chartered Certified Accountants

and Statutory Auditors

Seymour Chambers

92 London Road

Liverpool

Merseyside

L3 5NW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

521,069

533,668

521,069

533,668

CURRENT ASSETS

Stocks

7,739

12,226

Debtors

6

1,001,028

856,223

Cash at bank and in hand

88,426

67,944

1,097,193

936,393

CREDITORS

Amounts falling due within one year

7

326,454

294,493

NET CURRENT ASSETS

770,739

641,900

TOTAL ASSETS LESS CURRENT LIABILITIES

1,291,808

1,175,568

PROVISIONS FOR LIABILITIES

127,001

131,897

NET ASSETS

1,164,807

1,043,671

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,164,707

1,043,571

1,164,807

1,043,671

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 27 August 2026 and were signed by:

M J Edgar - Director

1.	STATUTORY INFORMATION

Optimum Coffee Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

The turnover in the profit and loss account represents revenue recognised on goods sold on a cash or credit basis, exclusive of value added tax, from operating as a Costa Coffee franchise.Revenue is recognised daily based on transactions recorded in each store till system for that day.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Franchise fees are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible assets are initially measured at cost. After initial recognition, tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Stocks

Stock is valued at the lower of cost and net realisable value after providing for any slow moving or obsolete lines. Stock is valued at a first in first out basis.

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from third parties and loans to and from related parties.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Franchise

fees

£

COST

At 1 September 2024

and 31 August 2025

32,673

AMORTISATION

At 1 September 2024

and 31 August 2025

32,673

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

275,902

227,598

1,009,486

Additions

-

-

89,117

At 31 August 2025

275,902

227,598

1,098,603

DEPRECIATION

At 1 September 2024

98,152

217,854

698,280

Charge for year

27,591

1,441

60,049

At 31 August 2025

125,743

219,295

758,329

NET BOOK VALUE

At 31 August 2025

150,159

8,303

340,274

At 31 August 2024

177,750

9,744

311,206

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

108,080

34,069

1,655,135

Additions

-

-

89,117

At 31 August 2025

108,080

34,069

1,744,252

DEPRECIATION

At 1 September 2024

80,790

26,391

1,121,467

Charge for year

6,823

5,812

101,716

At 31 August 2025

87,613

32,203

1,223,183

NET BOOK VALUE

At 31 August 2025

20,467

1,866

521,069

At 31 August 2024

27,290

7,678

533,668

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

8,826

454

Amounts owed by group undertakings

952,538

830,538

Other debtors

39,664

25,231

1,001,028

856,223

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

188,195

117,645

Taxation and social security

65,444

72,587

Other creditors

72,815

104,261

326,454

294,493

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.8.25

31.8.24

£

£

Within one year

45,000

45,000

Between one and five years

180,000

180,000

In more than five years

180,000

225,000

405,000

450,000

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Gregory Newton FCCA (Senior Statutory Auditor)

for and on behalf of Douglas Fairless Partnership

10.	ULTIMATE PARENT COMPANY

The ultimate parent company is Optimum Group Holdings Ltd, a company incorporated in England & Wales.

The registered office of the parent is as follows:

21 Hatton Garden

Liverpool

L3 2FE