Filleted

Registration number: 13063246

Cribyn Coffee Company Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 6

Cribyn Coffee Company Limited

Company Information

Director

Mr R C Iley

Registered office

Scethrog House Scethrog Brecon LD3 7EQ

Cribyn Coffee Company Limited

(Registration number: 13063246)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	26,195	29,298
Current assets
Stocks	6	2,130	5,760
Debtors	7	1,975	2,292
Cash at bank and in hand		610	1,192
		4,715	9,244
Creditors: Amounts falling due within one year	8	(210,192)	(204,698)
Net current liabilities		(205,477)	(195,454)
Net liabilities		(179,282)	(166,156)
Capital and reserves
Called up share capital		2	2
Profit and loss account		(179,284)	(166,158)
Total equity		(179,282)	(166,156)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 17 September 2026
 

......................................... Mr R C Iley Director

Cribyn Coffee Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Scethrog House
Scethrog
Brecon
LD3 7EQ

These financial statements were authorised for issue by the director on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The director will continue to support the business for the foreseeable future and pay debts as they fall due.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Cribyn Coffee Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	Reducing balance 10%
Office equipment	Reducing balance 10%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Cribyn Coffee Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Loss before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	3,103	3,512

5	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	41,959	3,174	45,133
At 31 March 2026	41,959	3,174	45,133
Depreciation
At 1 April 2025	13,816	2,019	15,835
Charge for the year	2,814	289	3,103
At 31 March 2026	16,630	2,308	18,938
Carrying amount
At 31 March 2026	25,329	866	26,195
At 31 March 2025	28,143	1,155	29,298

6

Stocks

	2026 £	2025 £
Work in progress	300	800
Finished goods and goods for resale	250	100
Other inventories	1,580	4,860
	2,130	5,760

7

Debtors

	2026 £	2025 £
Trade debtors	1,781	1,139
Other debtors	194	1,153
	1,975	2,292

Cribyn Coffee Company Limited

Notes to the Financial Statements for the Year Ended 31 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		-	240
Other creditors		1,327	1,370
Directors' loan accounts		208,865	203,088
		210,192	204,698