REGISTERED NUMBER: 11132527 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

DROPSHOT COFFEE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr E Savitt

REGISTERED OFFICE:

281 Wimbledon Park Road

Southfields

London

SW19 6NW

REGISTERED NUMBER:

11132527 (England and Wales)

ACCOUNTANTS:

Xeinadin

1st Floor

Isabella House

12 Union Court

Richmond upon Thames

London

TW9 1AA

FIXED ASSETS

Intangible assets

4

46,375

53,375

Property, plant and equipment

5

228,210

212,531

274,585

265,906

CURRENT ASSETS

Inventories

7,945

7,000

Debtors

6

9,049

7,347

Cash and cash equivalents

284,434

142,712

301,428

157,059

CREDITORS

Amounts falling due within one year

7

(189,606

)

(142,424

)

NET CURRENT ASSETS

111,822

14,635

TOTAL ASSETS LESS CURRENT LIABILITIES

386,407

280,541

CREDITORS

Amounts falling due after more than one year

8

(34,115

)

(30,028

)

NET ASSETS

352,292

250,513

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

352,192

250,413

352,292

250,513

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

Mr E Savitt - Director

1.	STATUTORY INFORMATION

Dropshot Coffee 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.

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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortized evenly over it's estimated useful life of 10 years

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.

Tangible fixed assets

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

Motor Vehicle - 25% on reducing balance

Computer Equipment - 33.33% on cost

Fixtures and fittings - 25% on reducing balance

Stocks

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

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 27 (2025 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

70,000

AMORTISATION

At 1 February 2025

16,625

Charge for year

7,000

At 31 January 2026

23,625

NET BOOK VALUE

At 31 January 2026

46,375

At 31 January 2025

53,375

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

108,212

169,704

59,014

2,165

339,095

Additions

9,800

17,581

39,694

3,555

70,630

Disposals

-

-

(59,014

)

-

(59,014

)

At 31 January 2026

118,012

187,285

39,694

5,720

350,711

DEPRECIATION

At 1 February 2025

-

101,974

24,393

197

126,564

Charge for year

-

14,855

8,226

1,081

24,162

Eliminated on disposal

-

-

(28,225

)

-

(28,225

)

At 31 January 2026

-

116,829

4,394

1,278

122,501

NET BOOK VALUE

At 31 January 2026

118,012

70,456

35,300

4,442

228,210

At 31 January 2025

108,212

67,730

34,621

1,968

212,531

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

9,049

7,347

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

4,180

7,375

Trade creditors

13,833

10,400

Taxation and social security

110,882

80,689

Other creditors

60,711

43,960

189,606

142,424

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

34,115

30,028

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mr E Savitt

Balance outstanding at start of year

(43,959

)

(23,061

)

Amounts repaid

(16,631

)

(20,898

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(60,590

)

(43,959

)

It is confirmed that the director's current account is debited with personal transactions and credited with director's remuneration as well as dividend.

The loan is unsecured, interest free and no repayment terms have been agreed.