REGISTERED NUMBER: 14605265 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

Been Coffee House Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs S Farrow

A Barnard

D M Farrow

REGISTERED OFFICE:

Unit 10

Derby With Burton Services

Etwall Road

Willington

Derbyshire

DE65 6DX

REGISTERED NUMBER:

14605265 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

69,114

62,248

CURRENT ASSETS

Stocks

5,500

7,370

Debtors

5

14,681

7,510

Cash at bank and in hand

121,870

84,981

142,051

99,861

CREDITORS

Amounts falling due within one year

6

(101,268

)

(84,987

)

NET CURRENT ASSETS

40,783

14,874

TOTAL ASSETS LESS CURRENT LIABILITIES

109,897

77,122

CREDITORS

Amounts falling due after more than one year

7

(28,311

)

(28,311

)

PROVISIONS FOR LIABILITIES

9

(13,516

)

(9,588

)

NET ASSETS

68,070

39,223

CAPITAL AND RESERVES

Called up share capital

10

69

69

Capital redemption reserve

31

31

Retained earnings

67,970

39,123

SHAREHOLDERS' FUNDS

68,070

39,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

D M Farrow - Director

1.	STATUTORY INFORMATION

Been Coffee House Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

33% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2025

20,520

52,027

7,079

4,434

84,060

Additions

-

22,238

549

-

22,787

At 31 July 2026

20,520

74,265

7,628

4,434

106,847

DEPRECIATION

At 1 August 2025

11,958

7,006

1,737

1,111

21,812

Charge for year

6,833

6,783

829

1,476

15,921

At 31 July 2026

18,791

13,789

2,566

2,587

37,733

NET BOOK VALUE

At 31 July 2026

1,729

60,476

5,062

1,847

69,114

At 31 July 2025

8,562

45,021

5,342

3,323

62,248

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

14,681

7,510

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

21,440

720

Taxation and social security

28,875

25,875

Other creditors

50,953

58,392

101,268

84,987

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

28,311

28,311

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

32,065

16,065

Between one and five years

144,260

64,260

In more than five years

64,006

17,404

240,331

97,729

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

13,516

9,588

Deferred

tax

£

Balance at 1 August 2025

9,588

Charge to Profit and Loss Account during year

3,928

Balance at 31 July 2026

13,516

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

31

B Ordinary share

£1

31

31

31

C Ordinary share

£1

31

31

7

D Ordinary share

£1

7

7

69

69

11.	OTHER FINANCIAL COMMITMENTS

As at 31 July 2026, there were outstanding pension contributions of £733 (2025 - £800).

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 Balance Sheet. 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 Been Coffee House Ltd for the year ended 31 July 2026 which comprise the Profit and Loss Account, Balance Sheet, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Been Coffee House Ltd, 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 Been Coffee House Ltd and state those matters that we have agreed to state to the Board of Directors of Been Coffee House Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Been Coffee House Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Been Coffee House Ltd 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 Been Coffee House Ltd. You consider that Been Coffee House Ltd 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 Been Coffee House Ltd. 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.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

29 September 2026