REGISTERED NUMBER: 07431828 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Jacob's Coffee House Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S L Ballinger

Ms E H B Harris

REGISTERED OFFICE:

6 Abbey Churchyard

Bath

Avon

BA1 1LY

REGISTERED NUMBER:

07431828 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,685,959

1,281,182

Investments

6

40

40

1,685,999

1,281,222

CURRENT ASSETS

Stocks

72,984

71,351

Debtors

7

480,356

56,792

Cash at bank

199,009

467,560

752,349

595,703

CREDITORS

Amounts falling due within one year

8

684,098

771,463

NET CURRENT ASSETS/(LIABILITIES)

68,251

(175,760

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,754,250

1,105,462

CREDITORS

Amounts falling due after more than one year

9

(439,401

)

(71,048

)

PROVISIONS FOR LIABILITIES

(352,299

)

(209,506

)

NET ASSETS

962,550

824,908

CAPITAL AND RESERVES

Called up share capital

11

1

1

Retained earnings

962,549

824,907

SHAREHOLDERS' FUNDS

962,550

824,908

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

Mrs S L Ballinger - Director

1.	STATUTORY INFORMATION

Jacob's Coffee House 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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Plant and machinery

-

10% on cost

Fixtures and fittings

-

33% on cost and 10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 107 (2024 - 111 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

125,000

AMORTISATION

At 1 January 2025

and 31 December 2025

125,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 January 2025

739,669

949,046

455,749

Additions

-

228,594

398,228

At 31 December 2025

739,669

1,177,640

853,977

DEPRECIATION

At 1 January 2025

296,510

402,622

212,812

Charge for year

72,443

91,458

52,399

At 31 December 2025

368,953

494,080

265,211

NET BOOK VALUE

At 31 December 2025

370,716

683,560

588,766

At 31 December 2024

443,159

546,424

242,937

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

71,215

42,743

2,258,422

Additions

-

6,543

633,365

At 31 December 2025

71,215

49,286

2,891,787

DEPRECIATION

At 1 January 2025

44,319

20,977

977,240

Charge for year

8,583

3,705

228,588

At 31 December 2025

52,902

24,682

1,205,828

NET BOOK VALUE

At 31 December 2025

18,313

24,604

1,685,959

At 31 December 2024

26,896

21,766

1,281,182

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

Additions

134,747

211,304

346,051

At 31 December 2025

134,747

211,304

346,051

DEPRECIATION

Charge for year

-

7,352

7,352

At 31 December 2025

-

7,352

7,352

NET BOOK VALUE

At 31 December 2025

134,747

203,952

338,699

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

40

NET BOOK VALUE

At 31 December 2025

40

At 31 December 2024

40

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,300

7,385

Other debtors

479,056

49,407

480,356

56,792

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

164,394

117,345

Hire purchase contracts

117,674

93,996

Trade creditors

119,464

112,659

Taxation and social security

67,128

206,613

Other creditors

215,438

240,850

684,098

771,463

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

231,519

61,399

Hire purchase contracts

207,882

9,649

439,401

71,048

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

395,913

178,744

Hire purchase contracts

325,556

103,645

721,469

282,389

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1