REGISTERED NUMBER: 13241376 (England and Wales)

ESQUIRES COFFEE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

19,654

24,568

Investments

5

892,632

864,965

Investment property

6

473,140

473,140

1,385,426

1,362,673

CURRENT ASSETS

Debtors

7

1,072,004

1,198,950

Cash at bank

214,856

78,734

1,286,860

1,277,684

CREDITORS

Amounts falling due within one year

8

436,668

467,318

NET CURRENT ASSETS

850,192

810,366

TOTAL ASSETS LESS CURRENT LIABILITIES

2,235,618

2,173,039

CREDITORS

Amounts falling due after more than one year

9

384,074

481,250

NET ASSETS

1,851,544

1,691,789

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

1,851,144

1,691,389

SHAREHOLDERS' FUNDS

1,851,544

1,691,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 September 2026 and were signed by:

M C Webb - Director

1.	STATUTORY INFORMATION

Esquires Coffee Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13241376

Registered office:

7-8

Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

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.

Going concern

These financial statements have been prepared on the going concern basis.

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

20% on reducing balance

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

34,122

DEPRECIATION

At 1 March 2025

9,554

Charge for year

4,914

At 28 February 2026

14,468

NET BOOK VALUE

At 28 February 2026

19,654

At 28 February 2025

24,568

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

34,122

DEPRECIATION

At 1 March 2025

9,554

Charge for year

4,914

At 28 February 2026

14,468

NET BOOK VALUE

At 28 February 2026

19,654

At 28 February 2025

24,568

5.	FIXED ASSET INVESTMENTS

Interest

Shares in

Interest

in other

group

in

participating

undertakings

associate

interests

Totals

£

£

£

£

COST OR VALUATION

At 1 March 2025

565,545

100

299,320

864,965

Revaluations

-

-

27,667

27,667

At 28 February 2026

565,545

100

326,987

892,632

NET BOOK VALUE

At 28 February 2026

565,545

100

326,987

892,632

At 28 February 2025

565,545

100

299,320

864,965

Cost or valuation at 28 February 2026 is represented by:

Interest

Shares in

Interest

in other

group

in

participating

undertakings

associate

interests

Totals

£

£

£

£

Valuation in 2025

565,545

100

299,320

864,965

Valuation in 2026

-

-

27,667

27,667

565,545

100

326,987

892,632

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

473,140

NET BOOK VALUE

At 28 February 2026

473,140

At 28 February 2025

473,140

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

34,376

Amounts owed by group undertakings

1,033,231

1,162,950

Other debtors

38,773

1,624

1,072,004

1,198,950

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

88,778

88,413

Hire purchase contracts

7,281

7,281

Trade creditors

1,820

4,743

Amounts owed to group undertakings

181,051

98,701

Other creditors

157,738

268,180

436,668

467,318

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

379,827

469,723

Hire purchase contracts

4,247

11,527

384,074

481,250

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

277,398

284,688

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

468,605

558,136

Metro Bank have a fixed and floating charge over the assets of the company and some of its subsidiaries.

11.	RELATED PARTY DISCLOSURES

Directors Loan

At the year end, the company owed the director £74,962 (2025: £198,170).

The director has personally guaranteed the debt from Metro Bank.