Third Circle Coffee Ltd

	Page
Accountant's Report	1
Balance Sheet	2
Notes to the Financial Statements	3—5

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

Ola Soyombo

10/10/2026

Airton Broomhill Consulting

ACCA

22 Dempster Street

Grandhome, Bridge of Don

Aberdeen

AB22 9AY

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Third Circle Coffee Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: SC790489

		2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	5		1,936
Tangible Assets	6		21,824

			23,760
CURRENT ASSETS
Cash at bank and in hand		14,634

		14,634
Creditors: Amounts Falling Due Within One Year	8	(49,136 )

NET CURRENT ASSETS (LIABILITIES)			(34,502 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(10,742 )

NET LIABILITIES			(10,742 )

CAPITAL AND RESERVES
Called up share capital	9		10
Profit and Loss Account			(10,752 )

SHAREHOLDERS' FUNDS			(10,742)

For the year ending 30 November 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

Ms C MIJARES CRUZ

Director

10/10/2026

The notes on pages 3 to 5 form part of these financial statements.

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Third Circle Coffee Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Third Circle Coffee Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC790489 . The registered office is 110 Rosemount Place , Aberdeen, Scotland, AB25 2YW.

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 .... It is amortised to the profit and loss account over its estimated economic life of .... 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:

Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2

4. Tax on Profit

	2025
	£
Current tax
UK Corporation Tax	-

	2025
	£
Profit before tax	(3,078)

Breakdown of tax charge is:
Tax on profit at 0% (UK standard rate)	-
Total tax charge for the period	-

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Third Circle Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Intangible Assets

	Other
	£
Cost
As at 1 December 2024	-
Additions	2,576

As at 30 November 2025	2,576

Amortisation
As at 1 December 2024	-
Provided during the period	640

As at 30 November 2025	640

Net Book Value
As at 30 November 2025	1,936

As at 1 December 2024	-

6. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 December 2024	27,774	-	27,774
Additions	-	1,340	1,340

As at 30 November 2025	27,774	1,340	29,114

Depreciation
As at 1 December 2024	-	-	-
Provided during the period	6,950	340	7,290

As at 30 November 2025	6,950	340	7,290

Net Book Value
As at 30 November 2025	20,824	1,000	21,824

As at 1 December 2024	27,774	-	27,774

7. Debtors

	2025
	£
Due within one year

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Third Circle Coffee Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Creditors: Amounts Falling Due Within One Year

	2025
	£
Trade creditors	7,386
Other loans	4,130
VAT	776
Directors' loan accounts	36,844

	49,136

9. Share Capital

	2025
	£
Allotted, Called up and fully paid	10

10. Reserves

	Profit and Loss Account
	£
As at 1 December 2024	(7,674 )
Loss for the year and total comprehensive income	(3,078 )

As at 30 November 2025	(10,752 )

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