Anonymous Coffee Limited

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

1. General Information

Anonymous Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13804616 . The registered office is Well Cottage, Kingwood Common, Kingwood, Henley-On-Thames, Oxon, RG9 5NB.

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 - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 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	10 years
Computer Equipment	3 years

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 the profit and loss account as incurred.

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. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Anonymous Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.8. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.10. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.11. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	-
Additions	50,000

As at 31 March 2026	50,000

Net Book Value
As at 31 March 2026	50,000

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	40,665	1,413	42,078
Additions	18,704	418	19,122
Disposals	(5,211 )	-	(5,211 )

As at 31 March 2026	54,158	1,831	55,989

...CONTINUED

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Anonymous Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	4,822	588	5,410
Provided during the period	3,933	490	4,423
Disposals	(434 )	-	(434 )

As at 31 March 2026	8,321	1,078	9,399

Net Book Value
As at 31 March 2026	45,837	753	46,590

As at 1 April 2025	35,843	825	36,668

6. Stocks

	2026	2025
	£	£
Stock	5,337	3,960

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	44,944	6,269
Prepayments and accrued income	5,942	3,122
Other debtors	-	20,888

	50,886	30,279

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,528	-
Trade creditors	39,479	15,535
Bank loans and overdrafts	14,930	17,762
Other taxes and social security	15,119	9,556
Other creditors	35,706	25,182

	108,762	68,035

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	10,240	-
Bank loans	29,779	3,043

	40,019	3,043

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Anonymous Coffee Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	3,528	-
Later than one year and not later than five years	10,240	-

	13,768	-

	13,768	-

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	3,343	10,000
Later than one year and not later than five years	211	2,500

	3,554	12,500

13. Related Party Transactions

During the year, the company acquired the trade and certain assets of Anonymous Coffee Co, a business previously operated by the director, Philip Carter, as a sole trader. The assets acquired comprised goodwill of £50,000, trade debtors of £11,756, stock of £983 and fixed assets of £2,650. Total consideration of £65,344 was credited to the director's loan account.

14. Controlling Party

The company's controlling party is Philip Carter by virtue of his ownership of 100% of the issued share capital in the company.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		50,000		-
Tangible Assets	5		46,590		36,668

			96,590		36,668
CURRENT ASSETS
Stocks	6	5,337		3,960
Debtors	7	50,886		30,279
Cash at bank and in hand		7,329		11,528

		63,552		45,767
Creditors: Amounts Falling Due Within One Year	8	(108,762 )		(68,035 )

NET CURRENT ASSETS (LIABILITIES)			(45,210 )		(22,268 )

TOTAL ASSETS LESS CURRENT LIABILITIES			51,380		14,400

Creditors: Amounts Falling Due After More Than One Year	9		(40,019 )		(3,043 )

NET ASSETS			11,361		11,357

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			11,261		11,257

SHAREHOLDERS' FUNDS			11,361		11,357