The White Feather Coffee Co Ltd

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

Registered number: 10548815

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		600		900
Tangible Assets	5		138,145		62,392

			138,745		63,292
CURRENT ASSETS
Stocks		12,020		7,679
Debtors	6	67,147		53,195
Cash at bank and in hand		18,464		61,439

		97,631		122,313
Creditors: Amounts Falling Due Within One Year	7	(135,321 )		(140,630 )

NET CURRENT ASSETS (LIABILITIES)			(37,690 )		(18,317 )

TOTAL ASSETS LESS CURRENT LIABILITIES			101,055		44,975

Creditors: Amounts Falling Due After More Than One Year	8		(80,438 )		(53,181 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,412 )		(6,609 )

NET ASSETS/(LIABILITIES)			8,205		(14,815 )

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			8,204		(14,816 )

SHAREHOLDERS' FUNDS			8,205		(14,815)

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The White Feather Coffee Co Ltd

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Mrs Holly Buckingham

Director

8 October 2026

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

1. General Information

The White Feather Coffee Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10548815 . The registered office is Suite 106 Viney Court, Viney Street, Taunton, Somerset, TA1 3FB.

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 form 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 website development. It is amortised to profit and loss account over its estimated economic life of 5 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:

Motor Vehicles	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% straight line

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 profit and loss account as incurred.

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The White Feather Coffee Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was 30 (2025: 26)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	1,500

As at 31 January 2026	1,500

Amortisation
As at 1 February 2025	600
Provided during the period	300

As at 31 January 2026	900

Net Book Value
As at 31 January 2026	600

As at 1 February 2025	900

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The White Feather Coffee Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	-	103,537	10,143	113,680
Additions	69,203	26,802	2,426	98,431

As at 31 January 2026	69,203	130,339	12,569	212,111

Depreciation
As at 1 February 2025	-	46,028	5,260	51,288
Provided during the period	6,920	14,030	1,728	22,678

As at 31 January 2026	6,920	60,058	6,988	73,966

Net Book Value
As at 31 January 2026	62,283	70,281	5,581	138,145

As at 1 February 2025	-	57,509	4,883	62,392

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	38,588	33,994
Prepayments and accrued income	15,425	10,255
Other debtors	13,134	8,780
Net wages	-	166

	67,147	53,195

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	13,367	13,891
Trade creditors	34,179	38,659
Bank loans and overdrafts	16,612	16,389
Other taxes and social security	18,641	6,800
VAT	40,937	35,791
Net wages	182	-
Other creditors	-	13,237
Pension creditor	1,833	1,540
Accruals and deferred income	4,394	2,731
Director's loan account	5,176	11,592

	135,321	140,630

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The White Feather Coffee Co Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	57,091	13,219
Bank loans	23,347	39,962

	80,438	53,181

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,367	13,891
Later than one year and not later than five years	57,091	13,219

	70,458	27,110

	70,458	27,110

10. Related Party Transactions

During the year, the director maintained a loan account with the company. The loan is interest free and repayable on demand. At the balance sheet date the amount due to the director was £5,176 (2025: £11,592).

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