The Daily Grind Trading Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05023993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE DAILY GRIND TRADING COMPANY LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

J P O'Hara

Mrs A E D O'Hara

REGISTERED OFFICE:

Units 16

Riverside Business Park

Lyon Road

London

SW19 2RL

REGISTERED NUMBER:

05023993 (England and Wales)

ACCOUNTANTS:

Innovi Advisors Ltd

Chartered Certified Accountants

163 Herne Hill

London

SE24 9LR

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Daily Grind Trading Company Limited for the year ended 31 December 2025 which comprise the Income Statement, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of The Daily Grind Trading Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Daily Grind Trading Company Limited and state those matters that we have agreed to state to the Board of Directors of The Daily Grind Trading Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Daily Grind Trading Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Daily Grind Trading Company Limited. You consider that The Daily Grind Trading Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Daily Grind Trading Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Innovi Advisors Ltd

Chartered Certified Accountants

163 Herne Hill

London

SE24 9LR

9 October 2026

FIXED ASSETS

Tangible assets

4

514,113

527,894

Investments

5

120

514,233

528,014

CURRENT ASSETS

Debtors

6

12,705

Cash at bank

4,859

15,542

17,564

28,247

CREDITORS

Amounts falling due within one year

7

130,703

143,535

NET CURRENT LIABILITIES

(113,139

)

(115,288

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

401,094

412,726

CREDITORS

Amounts falling due after more than one
year

8

-

(14,988

)

PROVISIONS FOR LIABILITIES

(67,622

)

(67,691

)

NET ASSETS

333,472

330,047

CAPITAL AND RESERVES

Called up share capital

2

Other reserves

319,869

Retained earnings

13,601

10,176

SHAREHOLDERS' FUNDS

333,472

330,047

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2026 and were signed on its behalf by:

J P O'Hara - Director

Mrs A E D O'Hara - Director

1.	STATUTORY INFORMATION

The Daily Grind Trading Company Limited is a private company, limited by shares, registered in England andWales. The company's registered number and registered office address can be found on the CompanyInformation page.

The presentation currency of the financial statements is the Pound Sterling (£) rounded to the nearest Pound.

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 as modified by the revaluation of certain assets.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates

Freehold property

2% on cost

Plant and machinery

25% on reducing balance

Fixtures and fittings

25% on reducing balance

Computer equipment

25% on reducing balance

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Freehold property and plant and machinery have been valued on an open market basis by the directors.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

661,929

25,311

687,240

DEPRECIATION

At 1 January 2025

135,837

23,509

159,346

Charge for year

13,505

276

13,781

At 31 December 2025

149,342

23,785

173,127

NET BOOK VALUE

At 31 December 2025

512,587

1,526

514,113

At 31 December 2024

526,092

1,802

527,894

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2014

-

1,000

Valuation in 2015

113,253

1,369

114,622

Valuation in 2018

155,708

3,364

159,072

Valuation in 2019

-

(3,364

)

(3,364

)

Cost

392,968

22,942

415,910

661,929

25,311

687,240

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

120

NET BOOK VALUE

At 31 December 2025

120

At 31 December 2024

120

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by associates

12,090

Other debtors

615

12,705

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

24,841

Trade creditors

12,087

11,723

Amounts owed to group companies

103,669

94,979

Taxation and social security

10,853

10,278

Other creditors

4,094

1,714

130,703

143,535

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

14,988

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

-

39,829

10.	ULTIMATE CONTROLLING PARTY

The parent undertaking is Alchemy Coffee (Holdings) Limited, a company registered in England and Wales. Alchemy Coffee (Holdings) Limited is controlled by Mr J P O'Hara and Mrs A E D O'Hara acting in concert.