| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st December 2025 |
| for |
| Canton Tea Co. Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st December 2025 |
| for |
| Canton Tea Co. Limited |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Contents of the Financial Statements |
| for the Year Ended 31st December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Canton Tea Co. Limited |
| Company Information |
| for the Year Ended 31st December 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Balance Sheet |
| 31st December 2025 |
| 31.12.25 | 31.12.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks | 7 |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 10 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Balance Sheet - continued |
| 31st December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Notes to the Financial Statements |
| for the Year Ended 31st December 2025 |
| 1. | STATUTORY INFORMATION |
| Canton Tea Co. Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are presented in sterling (£), which is the functional currency of the company. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible fixed assets and amortisation - other intangible |
| Other intangible assets are product licences and system development. They are amortised to the profit and loss account over their estimated economic lives of two to three years and five years respectively. |
| Tangible fixed assets |
| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value,over their expected useful lives on the following bases: |
| Leasehold 20% straight line basis |
| Plant & Machinery 50% reducing balance basis |
| Motor Vehicles 33% Straight Line & 25% reducing balance basis |
| Fixtures & Fittings 50% reducing balance basis |
| Stocks |
| Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Going concern |
| The financial statements have been prepared on a going concern basis. The directors have considered the company’sfinancial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeablefuture. Accordingly, the going concern basis has been adopted in preparing the financial statements |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 1st January 2025 |
| Disposals | ( |
) |
| At 31st December 2025 |
| AMORTISATION |
| At 1st January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Short | to | and | Motor |
| leasehold | property | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1st January 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST |
| At 1st January 2025 |
| and 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| 7. | STOCKS |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Work-in-progress |
| Finished goods |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| VAT |
| Prepayments and accrued income |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Social security and other taxes |
| Other creditors |
| Accruals and deferred income |
| 10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Bank loans - 1-2 years |
| Other creditors |
| Directors' loan accounts | 47,765 | 47,637 |
| Canton Tea Co. Limited (Registered number: 06247334) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |
| value: | £ | £ |
| A | 1 | 10,000 | 10,000 |
| B | 1 | 188,535 | 188,535 |
| Founder | 1 | 107,506 | 107,506 |
| 306,041 | 306,041 |
| 12. | RELATED PARTY DISCLOSURES |
| At the balance sheet date, the Company owed £47,765 (2024: £47,637) to the director. Interest is being charged on the loan at a rate of 6%. The balance is unsecured and repayable on demand. |