O-MATCHA LTD Accounts






O-MATCHA LTD

	Company No. 09384645
		Information for Filing with The Registrar
		31 March 2026

The Director presents his report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was take-away food shop.




Director

The Director who served at any time during the year was as follows:

Chin Teow









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Chin Teow
Director
01 September 2026

at	31 March 2026
Company No.		09384645	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	314,941	280,503

	Investments		6	189,198	174,769
				504,139	455,272
Current assets
	Stocks		7	28,200	11,000
	Debtors		8	448,725	342,962

	Cash at bank and in hand			108,243	147,740
				585,168	501,702
Creditors: Amount falling due within one year			9	(632,575)	(410,762)
Net current (liabilities)/assets				(47,407)	90,940
Total assets less current liabilities				456,732	546,212
Creditors: Amounts falling due after more than one year			10	(1,729)	(62,337)
Provisions for liabilities
	Deferred taxation		11	(76,664)	(67,286)

Net assets				378,339	416,589

Capital and reserves
	Called up share capital			350,000	350,000



	Profit and loss account		13	28,339	66,589

Total equity				378,339	416,589



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 March 2026 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 September 2026 and signed on its behalf by:
Chin Teow
Director
01 September 2026

for the year ended 31 March 2026

General information

O-MATCHA LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09384645

Its registered office is:

Its trading address is:

Roast Wood

Tsujiri

25 Harbour Way

33 Newport Court

118 East Ferry Road

London

E14 9YN

WC2H 7PQ

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

The company operates a network of cafes and generates revenue from the sale of food and beverages through company-operated cafes together with franchise-related income, including royalties, licensing fees, and the sale of goods and supplies to franchisees.

Revenue is recognised when control of goods or services passes to the customer or franchisee and is measured at the fair value of consideration receivable, net of discounts, refunds, value added tax, and other sales-related taxes.

Revenue from the sale of food and beverages is recognised at the point in time when products are served to customers or handed over for takeaway. Franchise-related income is recognised on an invoice basis in accordance with the terms of the relevant agreements. Payment is generally received within normal credit terms and there are no significant financing components, contract assets, or material contract liabilities.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Leasehold land and buildings

20% Reducing balance

Plant and machinery

20% Reducing balance

Furniture, fittings and equipment

20% Reducing balance

Leased assets

The company does not hold any assets under finance leases.

The company leases its trading premises under an operating lease. The lease does not transfer substantially all the risks and rewards of ownership and is therefore accounted for as an operating lease. Rentals payable under the operating lease are charged to the profit and loss account on a straight‑line basis over the lease term.

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account because of items of income or expense that are taxable or deductible in other years 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	42	32

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	15,007	97,959

		Total corporation tax	15,007	97,959

		Origination and reversal of timing differences	9,378	4,882

		Total deferred tax	9,378	4,882

		Tax on profit on ordinary activities	24,385	102,841

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2026	2025
		2851	£	£
		Profit on ordinary activities before tax	86,135	416,207

		Standard rate of corporation tax in the United Kingdom	25%	25%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	21,534	104,052
		Expenses not deductible for tax purposes	2,537	524


		Other short term timing differences	314	314
		Exempt dividends from subsidiaries	-	(2,049)
		Tax on profit on ordinary activities	24,385	102,841

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2025	38,879	608,215	647,094
		Additions	-	103,478	103,478


		Disposals	-	(18,568)	(18,568)
		At 31 March 2026	38,879	693,125	732,004
		Depreciation
		At 1 April 2025	32,605	333,986	366,591
		Charge for the year	1,255	64,979	66,234


		Disposals	-	(15,762)	(15,762)
		At 31 March 2026	33,860	383,203	417,063
		Net book values
		At 31 March 2026	5,019	309,922	314,941
		At 31 March 2025	6,274	274,229	280,503

6	Investments
			Other investments	Total
			£	£
		Cost or valuation
		At 1 April 2025	174,769	174,769
		Additions	14,429	14,429


		At 31 March 2026	189,198	189,198
		Provisions/Impairment





		Net book values
		At 31 March 2026	189,198	189,198
		At 31 March 2025	174,769	174,769

7	Stocks
			2026	2025
			£	£
		Raw materials and consumables	28,200	11,000


			28,200	11,000

8	Debtors
			2026	2025
			£	£
		Trade debtors	43,911	33,749
		Amounts owed by group undertakings	290,051	226,545




		Other debtors	106,217	75,092
		Prepayments and accrued income	8,546	7,576
			448,725	342,962

9	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	4,462	6,285


		Trade creditors	3,890	20,534
		Amounts owed to group undertakings	88,623	95,414
		Taxes and social security	156,610	165,514
		Loans from directors	1,347	32
		Other creditors	377,643	122,983

			632,575	410,762

10	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	1,729	11,667
		Other loans	-	50,670





			1,729	62,337

11	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 April 2025	67,286	67,286
		Charge to the profit and loss account for the period	9,378	9,378

		At 31 March 2026	76,664	76,664


			2026	2025
			£	£
		Accelerated capital allowances	76,664	67,286



			76,664	67,286

Share Capital

600,000 £0.05 each ordinary shares and 320,000 £1 each ordinary shares A total value £350,000

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.