Company Registration No. 11763640 (England and Wales)
Specialty Cafetiere Ltd
Unaudited accounts
for the year ended 31 January 2026
Specialty Cafetiere Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
26,817
21,071
Cash at bank and in hand
7,214
4,447
Creditors: amounts falling due within one year
(60,333)
(47,724)
Net current liabilities
(36,261)
(19,318)
Total assets less current liabilities
(9,444)
1,753
Creditors: amounts falling due after more than one year
(19,964)
(541)
Net (liabilities)/assets
(29,408)
1,212
Called up share capital
85
170
Fair value reserve
(3,966)
-
Profit and loss account
(25,527)
1,042
Shareholders' funds
(29,408)
1,212
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Mauro Larrufa
Director
Company Registration No. 11763640
Specialty Cafetiere Ltd
Notes to the Accounts
for the year ended 31 January 2026
Specialty Cafetiere Ltd is a private company, limited by shares, registered in England and Wales, registration number 11763640. The registered office is 389 Hackney Road, London, E2 8PP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 February 2025
24,675
2,000
261
26,936
Additions
11,708
-
-
11,708
At 31 January 2026
36,383
2,000
261
38,644
At 1 February 2025
5,125
662
78
5,865
Charge for the year
5,674
235
53
5,962
At 31 January 2026
10,799
897
131
11,827
At 31 January 2026
25,584
1,103
130
26,817
At 31 January 2025
19,550
1,338
183
21,071
Specialty Cafetiere Ltd
Notes to the Accounts
for the year ended 31 January 2026
Amounts falling due within one year
Trade debtors
6,205
20,156
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
14,070
14,871
Trade creditors
5,983
16,000
Taxes and social security
3,721
6,860
Loans from directors
14,787
5,545
7
Creditors: amounts falling due after more than one year
2026
2025
Allotted, called up and fully paid:
85 Ordinary shares of £1 each
85
170
During the year, the company advanced £6,850 to Vami La Ltd Ltd 100% owned by Mauro Larufa. The loan is interest-free and repayable on demand. At the balance sheet date, the outstanding balance due from the subsidiary was £6,850.
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Average number of employees
During the year the average number of employees was 3 (2025: 5).