REGISTERED NUMBER: SC366659 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Tease Coffee Bar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S M Culross

REGISTERED OFFICE:

Amicable House

252 Union Street

Aberdeen

Aberdeenshire

AB10 1TN

REGISTERED NUMBER:

SC366659 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

44,629

58,879

CURRENT ASSETS

Stocks

5,184

5,184

Debtors

5

564

466

Cash at bank and in hand

8,301

14,323

14,049

19,973

CREDITORS

Amounts falling due within one year

6

49,806

41,482

NET CURRENT LIABILITIES

(35,757

)

(21,509

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,872

37,370

CREDITORS

Amounts falling due after more than one year

7

(39,473

)

(50,236

)

PROVISIONS FOR LIABILITIES

-

(2,295

)

NET LIABILITIES

(30,601

)

(15,161

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(30,701

)

(15,261

)

(30,601

)

(15,161

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2026 and were signed by:

Mr S M Culross - Director

1.	STATUTORY INFORMATION

Tease Coffee Bar Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 Companies Act 2006. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The director has considered the company’s financial position, its future trading prospects and available financial resources. Based on this assessment, the director is satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

41,041

26,532

14,005

62,403

143,981

Additions

-

-

1,765

-

1,765

At 31 March 2026

41,041

26,532

15,770

62,403

145,746

DEPRECIATION

At 1 April 2025

41,041

17,714

10,746

15,601

85,102

Charge for year

-

2,741

1,574

11,700

16,015

At 31 March 2026

41,041

20,455

12,320

27,301

101,117

NET BOOK VALUE

At 31 March 2026

-

6,077

3,450

35,102

44,629

At 31 March 2025

-

8,818

3,259

46,802

58,879

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

53,699

DEPRECIATION

At 1 April 2025

13,425

Charge for year

10,068

At 31 March 2026

23,493

NET BOOK VALUE

At 31 March 2026

30,206

At 31 March 2025

40,274

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

37

-

Other debtors

527

466

564

466

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

5,229

5,229

Trade creditors

10,033

10,446

Taxation and social security

7,123

8,074

Other creditors

22,421

12,733

49,806

41,482

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

19,454

24,989

Hire purchase contracts

20,019

25,247

39,473

50,236

31.3.26

31.3.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

4,989

8.	RELATED PARTY DISCLOSURES

Management charges of £4,800 (2025 - £4,800) were paid to the former director D Birkmyre.

As at the balance sheet date there is a loan due to Mr S Culross, of £8,000 (2025 - £5,000). The loan has no fixed terms of repayment and no interest.

9.	ULTIMATE CONTROLLING PARTY

It is considered that the shareholders are the ultimate controlling party.