Contents of the Financial Statements

for the Period Ended 31 January 2026

Directors report
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

Directors' report period ended 31 January 2026

The directors present their report with the financial statements of the company for the period ended 31 January 2026

Directors

The director shown below has held office during the whole of the period from
1 February 2025 to 31 January 2026

Mr Harry George Graham

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
6 May 2026

And signed on behalf of the board by:
Name: Mr Harry George Graham
Status: Director

Balance sheet

As at 31 January 2026

	Notes	2026	2025
		£	£
Fixed assets
Tangible assets:	3	365,000	320,000
Total fixed assets:		365,000	320,000
Current assets
Stocks:	4	35,754
Debtors:	5	37,000	55,000
Cash at bank and in hand:		12,520	80,000
Total current assets:		85,274	135,000
Prepayments and accrued income:		47,521	18,000
Creditors: amounts falling due within one year:	6		( 30,000 )
Net current assets (liabilities):		132,795	123,000
Total assets less current liabilities:		497,795	443,000
Creditors: amounts falling due after more than one year:	7	( 457,000 )	( 487,000 )
Provision for liabilities:		( 25,700 )	( 11,000 )
Total net assets (liabilities):		15,095	(55,000)
Members' funds
Profit and loss account:		15,095	( 55,000)
Total members' funds:		15,095	(55,000)

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 January 2026 the company was entitled to exemption 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 directors acknowledge their 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.

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents income from trading activities, grants, and services provided during the year, excluding VAT. Income is recognised when the company is entitled to it, the receipt is probable, and the amount can be measured reliably.Grant income and donations (whilst not present in the current year) are recognised in the Statement of Income and Retained Earnings when the company is entitled to the income, receipt is probable, and the amount can be measured reliably. Where income relates to future periods or specific performance conditions, it is deferred until those conditions are met.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are depreciated on a straight-line basis over their estimated useful lives, typically between three and five years, to write them down to their residual values.

  Other accounting policies

  The company is a Community Interest Company operating on a not-for-profit basis. It is subject to an asset lock and any taxable surpluses are applied wholly for community purposes. The company’s activities are overseen by The Foundation for Persons with Disabilities in Coffee (registered charity number 1214167).

Notes to the Financial Statements

for the Period Ended 31 January 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	8	5