Kingfisher Coffee Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15792769

		30 September 2026		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57		76

			57		76
CURRENT ASSETS
Stocks	5	-		1,110
Cash at bank and in hand		418		188

		418		1,298
Creditors: Amounts Falling Due Within One Year	6	(7,365 )		(4,934 )

NET CURRENT ASSETS (LIABILITIES)			(6,947 )		(3,636 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,890 )		(3,560 )

NET LIABILITIES			(6,890 )		(3,560 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(6,891 )		(3,561 )

SHAREHOLDERS' FUNDS			(6,890)		(3,560)

For the period ending 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr James Devlin

Director

02/11/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kingfisher Coffee Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15792769 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company ceased trading on 30 September 2026. Accordingly, the directors consider that the going concern basis of preparation is no longer appropriate, and these financial statements have been prepared on a basis other than going concern.

Assets have been stated at their estimated recoverable amounts and liabilities at the amounts expected to be paid to settle them. Any adjustments arising from the cessation of trading have been reflected in these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2025: NIL)

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Kingfisher Coffee Limited

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 30 September 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 July 2025	101

As at 30 September 2026	101

Depreciation
As at 1 July 2025	25
Provided during the period	19

As at 30 September 2026	44

Net Book Value
As at 30 September 2026	57

As at 1 July 2025	76

5. Stocks

	30 September 2026	30 June 2025
	£	£
Materials	-	1,110

6. Creditors: Amounts Falling Due Within One Year

	30 September 2026	30 June 2025
	£	£
Trade creditors	-	1
Other creditors	7,365	4,933

	7,365	4,934

Included in Other Creditors is an amount of £6,765 owed to the sole director

7. Share Capital

	30 September 2026	30 June 2025
	£	£
Allotted, Called up and fully paid	1	1

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