REGISTERED NUMBER: 07640247 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 DECEMBER 2025

FOR

SPRING ESPRESSO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C Dyson

Mrs T A Peck

SECRETARY:

Ms A M Lopez

REGISTERED OFFICE:

Units 1/2 Camden Street

Portslade

East Sussex

BN41 1DU

REGISTERED NUMBER:

07640247 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

13,830

15,924

CURRENT ASSETS

Stocks

5

7,018

7,067

Debtors

6

63,469

198,284

Cash at bank and in hand

9,981

22,182

80,468

227,533

CREDITORS

Amounts falling due within one year

7

(161,765

)

(169,724

)

NET CURRENT (LIABILITIES)/ASSETS

(81,297

)

57,809

TOTAL ASSETS LESS CURRENT LIABILITIES

(67,467

)

73,733

CREDITORS

Amounts falling due after more than one year

8

(20,563

)

(17,182

)

PROVISIONS FOR LIABILITIES

(1,480

)

(1,329

)

NET (LIABILITIES)/ASSETS

(89,510

)

55,222

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(89,514

)

55,218

(89,510

)

55,222

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by:

S C Dyson - Director

1.	STATUTORY INFORMATION

Spring Espresso 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.

Turnover

Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

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

-

20% straight line

Plant and machinery

-

33% straight line

Fixtures and fittings

-

25% straight line

Computer equipment

-

33% straight line

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

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.

Pension costs and other post-retirement benefits

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

Going concern

The directors acknowledge the net liabilities position, and after reviewing the forthcoming period, the directors have concluded that the loan write offs will not impact the business's ability to continue trade, and meet its obligations as they fall due. Therefore, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 31 December 2024

14,448

75,481

8,968

1,200

100,097

Additions

-

5,771

1,383

-

7,154

At 30 December 2025

14,448

81,252

10,351

1,200

107,251

DEPRECIATION

At 31 December 2024

5,519

72,479

4,975

1,200

84,173

Charge for year

2,890

3,790

2,568

-

9,248

At 30 December 2025

8,409

76,269

7,543

1,200

93,421

NET BOOK VALUE

At 30 December 2025

6,039

4,983

2,808

-

13,830

At 30 December 2024

8,929

3,002

3,993

-

15,924

5.

STOCKS

2025

2024

£

£

Stocks

7,018

7,067

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

31,114

178,725

Other debtors

7,065

3,055

Tax

6,244

850

Prepayments

19,046

15,654

63,469

198,284

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,167

13,587

Trade creditors

85,704

28,204

Amounts owed to associates

6

9,710

Tax

6,524

37,441

Social security and other taxes

1,134

16,841

VAT

23,023

27,720

Other creditors

24,894

25,971

Directors' loan accounts

220

-

Accrued expenses

15,093

10,250

161,765

169,724

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,297

13,930

Bank loans - 2-5 years

15,266

3,252

20,563

17,182

9.	RELATED PARTY DISCLOSURES

In the year the company paid for services provided by Dyson Coffee Consulting Limited, a company in which the director S Dyson is also involved as a director. These services totalled £61,800.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Silver Stream Investment Limited.

This was by virtue of their 100% holding of the issued share capital.

Silver Stream Investment Limited is owned by Mr Gerges Raphael.