IRIS Accounts Production v26.3.0.614 OC420495 designated member 1.2.25 31.1.26 31.1.26 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhOC4204952025-01-31OC4204952026-01-31OC4204952025-02-012026-01-31OC4204952024-01-31OC4204952024-02-012025-01-31OC4204952025-01-31OC420495ns15:EnglandWales2025-02-012026-01-31OC420495ns14:PoundSterling2025-02-012026-01-31OC420495ns10:PartnerLLP12025-02-012026-01-31OC420495ns10:LimitedLiabilityPartnershipLLP2025-02-012026-01-31OC420495ns10:SmallEntities2025-02-012026-01-31OC420495ns10:AuditExempt-NoAccountantsReport2025-02-012026-01-31OC420495ns10:SmallCompaniesRegimeForAccounts2025-02-012026-01-31OC420495ns10:LimitedLiabilityPartnershipsSORP2025-02-012026-01-31OC420495ns10:FullAccounts2025-02-012026-01-31OC420495ns5:CurrentFinancialInstruments2026-01-31OC420495ns5:CurrentFinancialInstruments2025-01-31OC420495ns10:RegisteredOffice2025-02-012026-01-31OC420495ns5:PlantMachinery2025-02-012026-01-31OC420495ns5:MotorVehicles2025-02-012026-01-31OC420495ns5:ComputerEquipment2025-02-012026-01-31OC420495ns5:PlantMachinery2025-01-31OC420495ns5:MotorVehicles2025-01-31OC420495ns5:ComputerEquipment2025-01-31OC420495ns5:PlantMachinery2026-01-31OC420495ns5:MotorVehicles2026-01-31OC420495ns5:ComputerEquipment2026-01-31OC420495ns5:PlantMachinery2025-01-31OC420495ns5:MotorVehicles2025-01-31OC420495ns5:ComputerEquipment2025-01-31OC420495ns5:WithinOneYearns5:CurrentFinancialInstruments2026-01-31OC420495ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-31
REGISTERED NUMBER: OC420495 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2026

FOR

ARTHUR MARSHALL COFFEE LLP
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026










Page

Balance Sheet 1

Notes to the Financial Statements 4


ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

BALANCE SHEET
31 JANUARY 2026

2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 1,122 -

CURRENT ASSETS
Stocks 6 3,300 3,300
Debtors 7 90,218 93,871
Cash at bank 10,071 5,338
103,589 102,509
CREDITORS
Amounts falling due within one year 8 23,351 21,149
NET CURRENT ASSETS 80,238 81,360
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS
81,360
81,360

The notes form part of these financial statements

-1- continued...
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

BALANCE SHEET - continued
31 JANUARY 2026

2026 2025
Notes £ £ £ £
LOANS AND OTHER DEBTS DUE TO
MEMBERS
9
92,867
92,867

MEMBERS' OTHER INTERESTS
Capital accounts (11,507 ) (11,507 )
81,360 81,360

TOTAL MEMBERS' INTERESTS
Loans and other debts due to members 9 92,867 92,867
Members' other interests (11,507 ) (11,507 )
Amounts due from members 7 (79,823 ) (79,708 )
1,537 1,652

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 January 2026.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The notes form part of these financial statements

-2- continued...
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

BALANCE SHEET - continued
31 JANUARY 2026


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and loss account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 October 2026 and were signed by:





Mrs A J Marshall - Designated member

The notes form part of these financial statements

-3-
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026


1. STATUTORY INFORMATION

Arthur Marshall Coffee LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

Registered number: OC420495

Registered office: Delamere London Road
Dunton Green
Sevenoaks
Kent
TN13 2TQ

2. STATEMENT OF COMPLIANCE

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery - 25% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

All assets are initially recorded at cost.

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

-4- continued...
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


3. ACCOUNTING POLICIES - continued

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities, like trade and other accounts receivable and payable, loans from banks and other third parties and loans to / from related parties.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently measured at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted transaction price less any impairment.

If the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective rate.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet and measured as detailed above.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Finance costs are charged to the profit and loss over the term of the financial asset / liability using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Pension costs and other post-retirement benefits
The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

-5- continued...
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


3. ACCOUNTING POLICIES - continued

Members' capital
Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

Division of profits
Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’remuneration charged as an expense in the profit and loss account.

Taxation
Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

4. EMPLOYEE INFORMATION

The average number of employees during the year was 7 (2025 - 8 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£ £ £ £
COST
At 1 February 2025 - 7,750 - 7,750
Additions 1,281 - 215 1,496
At 31 January 2026 1,281 7,750 215 9,246
DEPRECIATION
At 1 February 2025 - 7,750 - 7,750
Charge for year 320 - 54 374
At 31 January 2026 320 7,750 54 8,124
NET BOOK VALUE
At 31 January 2026 961 - 161 1,122
At 31 January 2025 - - - -

-6- continued...
ARTHUR MARSHALL COFFEE LLP (REGISTERED NUMBER: OC420495)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2026


6. STOCKS
2026 2025
£ £
Stocks 3,300 3,300

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£ £
Trade debtors 10,395 13,068
Amounts due from members 79,823 79,708
Other debtors - 1,095
90,218 93,871

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£ £
Trade creditors 366 200
PAYE and social security 5,767 6,885
VAT 12,054 11,800
Other creditors 2,240 313
Accruals and deferred income 2,924 1,951
23,351 21,149

9. LOANS AND OTHER DEBTS DUE TO MEMBERS
2026 2025
£ £
Loans from members 92,867 92,867

Falling due within one year 92,867 92,867

Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.

10. RELATED PARTY DISCLOSURES

Transactions subsisted during the year with Delamere Bespoke Interiors Ltd, whose Directors are members of the LLP. A balance of £2,012 (2025: £1,095 debtor) was owed to the LLP at the year end.

-7-