The Botanist Coffee Co. Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

The Botanist Coffee Co. Ltd

Company Information

Director	Mr Simon Duddington

Registered office

Ground Floor 19 New Road Brighton East Sussex BN1 1UF

Accountants

Lucraft Hodgson & Dawes LLP Ground Floor 19 New Road Brighton East Sussex BN1 1UF

The Botanist Coffee Co. Ltd

(Registration number: 13172324)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed Assets
Tangible Assets	4	21,036	25,762
Current assets
Stocks	5	4,000	5,000
Debtors	6	16,284	13,182
Cash at bank and in hand		30,172	23,427
		50,456	41,609
Creditors: Amounts falling due within one year	7	(95,105)	(82,982)
Net current liabilities		(44,649)	(41,373)
Total assets less current liabilities		(23,613)	(15,611)
Creditors: Amounts falling due after more than one year	7	(15,000)	(10,000)
Net liabilities		(38,613)	(25,611)
Capital and Reserves
Called up share capital		100	100
Retained Earnings		(38,713)	(25,711)
Shareholders' deficit		(38,613)	(25,611)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 June 2026
 

......................................... Mr Simon Duddington Director

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor
19 New Road
Brighton
East Sussex
BN1 1UF

These financial statements were authorised for issue by the director on 11 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

These accounts have been prepared on a going concern basis notwithstanding the company's net liability position at the balance sheet date. The director is confident that with his continued support, the company can remain in operational existence for the foreseeable future.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	Straight line 33%
Plant & Machinery	Straight line 20%
Leasehold improvements	Straight line 10%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

	2026  No.	2025  No.
Administration and support	1	1
	1	1

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible Assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 March 2025	8,091	1,714	20,861	30,666
Additions	-	-	963	963
At 28 February 2026	8,091	1,714	21,824	31,629
Depreciation
At 1 March 2025	1,618	557	2,729	4,904
Charge for the year	809	565	4,315	5,689
At 28 February 2026	2,427	1,122	7,044	10,593
Carrying amount
At 28 February 2026	5,664	592	14,780	21,036
At 28 February 2025	6,473	1,157	18,132	25,762

Included within the net book value of land and buildings above is £5,664 (2025 - £6,473) in respect of short leasehold land and buildings.
 

5

Stocks

	2026 £	2025 £
Other inventories	4,000	5,000

6

Debtors

Current	2026 £	2025 £
Trade Debtors	3,933	3,395
Prepayments	1,794	3,287
Other debtors	10,557	6,500
	16,284	13,182

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	50,000	50,543
Trade Creditors		9,881	12,026
Taxation and social security		5,336	1,627
Accruals and deferred income		5,700	4,857
Other creditors		23,068	10,000
Owed by/(from) group undertakings		1,120	3,929
		95,105	82,982

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	15,000	10,000

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Other borrowings	15,000	10,000

Current loans and borrowings

	2026 £	2025 £
Other borrowings	50,000	50,543

The Botanist Coffee Co. Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £443,333 (2025 - £468,333). These are annual commitments under non-cancellable operating leases.Financial commitments relate to operating lease payments committed to be paid over periods following the balance sheet date. The total commitment payable within one year is £25,000 (2024- £40,000), witth the balance of commitments falling due for payment more than one year after the balance sheet date.

10	Related party transactions

Loans to related parties

2026	Key management £	Total £
Advanced	4,058	4,058
At end of period	4,058	4,058

Terms of loans to related parties

During the year the company provided the director with an interest free loan which was unsecured and repayable on demand.
 

Loans from related parties

2026	Key management £	Total £
At start of period	543	543
Repaid	(543)	(543)
At end of period	-	-

2025	Key management £	Total £
At start of period	351	351
Advanced	192	192
At end of period	543	543

Terms of loans from related parties

During the year the director provided the company with an interest free loan which was unsecured and repayable on demand.