Executive Coffee Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05774474

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,416		12,391
Tangible Assets	5		574,389		604,794

			581,805		617,185
CURRENT ASSETS
Stocks	6	10,500		3,944
Debtors	7	483,172		464,371
Cash at bank and in hand		76,179		22,846

		569,851		491,161
Creditors: Amounts Falling Due Within One Year	8	(838,742 )		(558,103 )

NET CURRENT ASSETS (LIABILITIES)			(268,891 )		(66,942 )

TOTAL ASSETS LESS CURRENT LIABILITIES			312,914		550,243

Creditors: Amounts Falling Due After More Than One Year	9		(103,024 )		(260,336 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(92,214 )		(92,214 )

NET ASSETS			117,676		197,693

CAPITAL AND RESERVES
Called up share capital	11		4		4
Profit and Loss Account			117,672		197,689

SHAREHOLDERS' FUNDS			117,676		197,693

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Executive Coffee Ltd

Balance Sheet (continued)

As At 31 December 2025

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.

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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ijaz Ahmed

Director

22/09/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Executive Coffee Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05774474 . The registered office is 450b Wilbraham Road, Manchester, M21 0AG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Franchise Fees. It is amortised to the profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

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	Depreciated based on 10 years useful life
Plant & Machinery	15% on reducing balance
Motor Vehicles	20% on straight line basis
Fixtures & Fittings	15% on reducing balance
Computer Equipment	20% on reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 70 (2024: 72)

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Executive Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	72,166

As at 31 December 2025	72,166

Amortisation
As at 1 January 2025	59,775
Provided during the period	4,975

As at 31 December 2025	64,750

Net Book Value
As at 31 December 2025	7,416

As at 1 January 2025	12,391

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2025	52,533	384,811	60,692	1,417,248
Additions	40,000	9,894	-	23,341

As at 31 December 2025	92,533	394,705	60,692	1,440,589

Depreciation
As at 1 January 2025	10,507	271,804	15,972	1,024,487
Provided during the period	9,253	18,435	12,138	62,416

As at 31 December 2025	19,760	290,239	28,110	1,086,903

Net Book Value
As at 31 December 2025	72,773	104,466	32,582	353,686

As at 1 January 2025	42,026	113,007	44,720	392,761


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2025	84,754	2,000,038
Additions	1,322	74,557

As at 31 December 2025	86,076	2,074,595

...CONTINUED

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Executive Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	72,474	1,395,244
Provided during the period	2,720	104,962

As at 31 December 2025	75,194	1,500,206

Net Book Value
As at 31 December 2025	10,882	574,389

As at 1 January 2025	12,280	604,794

6. Stocks

	2025	2024
	£	£
Stock	10,500	3,944

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	26,833	6,383
Amounts owed by participating interests	421,819	427,246
Other debtors	34,520	30,742

	483,172	464,371

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	539,547	377,348
Bank loans and overdrafts	-	6,553
Amounts owed to participating interests	33,652	1,652
Other creditors	144,246	48,337
Taxation and social security	121,297	124,213

	838,742	558,103

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	27,191	39,162
Bank loans	75,833	132,950
Other creditors	-	88,224

	103,024	260,336

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Executive Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	27,191	39,162

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	4	4

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