Alchemy Coffee (Holdings) Limited - Limited company accounts 25.1

REGISTERED NUMBER: 10190638 (England and Wales)

REPORT OF THE DIRECTORS AND

UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202

FOR

ALCHEMY COFFEE (HOLDINGS) LIMITED

Page

Company Information

1

Report of the Directors

2

Chartered Certified Accountants' Report

3

Consolidated Income Statement

4

Consolidated Statement of Financial Position

5

Company Statement of Financial Position

7

Consolidated Statement of Changes in Equity

9

Company Statement of Changes in Equity

10

Notes to the Consolidated Financial Statements

11

DIRECTORS:

J P O'Hara

Mrs A E D O'Hara

SECRETARY:

J P O'Hara

REGISTERED OFFICE:

Units 16

Riverside Business Park

Lyon Road

London

SW19 2RL

REGISTERED NUMBER:

10190638 (England and Wales)

ACCOUNTANTS:

Innovi Advisors Ltd

Chartered Certified Accountants

163 Herne Hill

London

SE24 9LR

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The company's principal activity is to act as the holding company for the following companies either directly or indirectly:

The Daily Grind Trading Company Limited

Alchemy Coffee Limited

Alchemy Cafes Limited

Ristretto Events Limited

Alchemy Catering Services Limited

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

J P O'Hara

Mrs A E D O'Hara

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

J P O'Hara - Director

19 October 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Alchemy Coffee (Holdings) Limited for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity and the related notes from the company's and the group'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 Alchemy Coffee (Holdings) 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 Alchemy Coffee (Holdings) Limited and state those matters that we have agreed to state to the Board of Directors of Alchemy Coffee (Holdings) 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 the group and the company's Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Alchemy Coffee (Holdings) 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 Alchemy Coffee (Holdings) Limited. You consider that Alchemy Coffee (Holdings) 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 Alchemy Coffee (Holdings) 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

19 October 2026

TURNOVER

1,742,540

1,523,416

Cost of sales

614,043

477,529

GROSS PROFIT

1,128,497

1,045,887

Administrative expenses

914,000

843,917

214,497

201,970

Other operating income

4,762

6,108

OPERATING PROFIT

4

219,259

208,078

Interest receivable and similar income

3,363

3,903

222,622

211,981

Interest payable and similar expenses

22,750

31,475

PROFIT BEFORE TAXATION

199,872

180,506

Tax on profit

55,955

55,764

PROFIT FOR THE FINANCIAL YEAR

143,917

124,742

Profit attributable to:

Owners of the parent

143,917

124,742

FIXED ASSETS

Intangible assets

6

-

Tangible assets

7

687,661

722,850

Investments

8

120

687,781

722,970

CURRENT ASSETS

Stocks

140,814

44,969

Debtors

9

183,615

158,512

Cash and cash equivalents

393,538

422,880

717,967

626,361

CREDITORS

Amounts falling due within one year

10

434,836

399,133

NET CURRENT ASSETS

283,131

227,228

TOTAL ASSETS LESS CURRENT
LIABILITIES

970,912

950,198

CREDITORS

Amounts falling due after more than one
year

11

(381,280

)

(426,224

)

PROVISIONS FOR LIABILITIES

(110,776

)

(113,035

)

NET ASSETS

478,856

410,939

CAPITAL AND RESERVES

Called up share capital

108

Other reserves

450,895

Retained earnings

27,853

(40,064

)

SHAREHOLDERS' FUNDS

478,856

410,939

The company and the group are 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 and the group 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 group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

J P O'Hara - Director

Mrs A E D O'Hara - Director

FIXED ASSETS

Intangible assets

6

-

Tangible assets

7

43

58

Investments

8

9

52

67

CURRENT ASSETS

Debtors

9

186,240

128,212

Cash at bank

2,191

8,697

188,431

136,909

CREDITORS

Amounts falling due within one year

10

99,468

91,511

NET CURRENT ASSETS

88,963

45,398

TOTAL ASSETS LESS CURRENT
LIABILITIES

89,015

45,465

CREDITORS

Amounts falling due after more than one
year

11

19,445

25,000

NET ASSETS

69,570

20,465

CAPITAL AND RESERVES

Called up share capital

108

Retained earnings

69,462

20,357

SHAREHOLDERS' FUNDS

69,570

20,465

Company's profit for the financial year

125,105

55,567

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 in accordance with the provisions applicable to companies subject to the small companies regime.

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

Called up

share

Retained

Other

Total

capital

earnings

reserves

equity

£

Balance at 1 January 2024

108

(79,015

)

465,104

386,197

Changes in equity

Dividends

-

(100,000

)

-

(100,000

)

Total comprehensive income

-

138,951

(14,209

)

124,742

Balance at 31 December 2024

108

(40,064

)

450,895

410,939

Changes in equity

Dividends

-

(76,000

)

-

(76,000

)

Total comprehensive income

-

143,917

-

143,917

Balance at 31 December 2025

108

27,853

450,895

478,856

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 January 2024

108

64,790

64,898

Changes in equity

Dividends

-

(100,000

)

(100,000

)

Total comprehensive income

-

55,567

Balance at 31 December 2024

108

20,357

20,465

Changes in equity

Dividends

-

(76,000

)

(76,000

)

Total comprehensive income

-

125,105

Balance at 31 December 2025

108

69,462

69,570

1.	STATUTORY INFORMATION

Alchemy Coffee (Holdings) Limited 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 (£) 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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs have been fully amortised.

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

Land and Buildings

- 2% on cost or over the duration of the lease

Computers

- 33 and 25% on reducing balance

Plant and Machinery

- 25% on reducing balance

Motor Vehicles

- 25% on reducing balance

Fixtures and Fittings

- 25% on reducing balance

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

At each statement of financial position 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts and 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 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 on a straight-line basis.

Pension costs and other post-retirement benefits

The group operates a defined contribution pension scheme. Contributions payable to the group'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 3 (2024 - 3 ) .

The average number of employees by undertakings that were proportionately consolidated during the year was 17 (2024 - 16 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

Depreciation - owned assets

59,652

65,981

5.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

6.	INTANGIBLE FIXED ASSETS

Group

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

12,000

AMORTISATION

At 1 January 2025

and 31 December 2025

12,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

7.	TANGIBLE FIXED ASSETS

Group

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 January 2025

713,865

804,484

1,518,349

Additions

-

24,496

Disposals

-

(703

)

(703

)

At 31 December 2025

713,865

828,277

1,542,142

DEPRECIATION

At 1 January 2025

187,773

607,726

795,499

Charge for year

13,505

46,147

59,652

Eliminated on disposal

-

(670

)

(670

)

At 31 December 2025

201,278

653,203

854,481

NET BOOK VALUE

At 31 December 2025

512,587

175,074

687,661

At 31 December 2024

526,092

196,758

722,850

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

122,020

235,273

Valuation in 2018

155,708

94,439

250,147

Valuation in 2021

395

6,421

6,816

Valuation in 2022

-

76,090

Cost

444,509

528,307

972,816

713,865

828,277

1,542,142

Company

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

479

DEPRECIATION

At 1 January 2025

421

Charge for year

15

At 31 December 2025

436

NET BOOK VALUE

At 31 December 2025

43

At 31 December 2024

58

8.	FIXED ASSET INVESTMENTS

Group

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

Company

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

9

NET BOOK VALUE

At 31 December 2025

9

At 31 December 2024

9

9.

DEBTORS

Group

Company

2025

2024

2025

2024

£

Amounts falling due within one year:

Trade debtors

122,282

103,968

-

Amounts owed by group undertakings

-

182,118

124,268

Other debtors

52,337

45,547

4,122

3,944

174,619

149,515

186,240

128,212

Amounts falling due after more than one

year:

Other debtors

8,996

8,997

-

Aggregate amounts

183,615

158,512

186,240

128,212

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Group

Company

2025

2024

2025

2024

£

Bank loans and overdrafts

22,222

37,678

5,556

7,282

Hire purchase contracts

4,636

38,309

-

Trade creditors

96,868

73,253

3,877

84

Taxation and social security

105,637

106,070

19,893

25,526

Other creditors

205,473

143,823

70,142

58,619

434,836

399,133

99,468

91,511

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

Group

Company

2025

2024

2025

2024

£

Bank loans

86,575

39,988

19,445

25,000

Hire purchase contracts

-

7,734

-

Other creditors

294,705

378,502

-

381,280

426,224

19,445

25,000

Amounts falling due in more than five years:

Group

2025

2024

£

Repayable by instalments

Other loans

-

27,778