REGISTERED NUMBER: 06418273 (England and Wales)

Unaudited Financial Statements

for the Period

29 November 2024 to 27 November 2025

for

HOFFI COFFI LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R L O'Reilly

SECRETARY:

R L O'Reilly

REGISTERED OFFICE:

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

REGISTERED NUMBER:

06418273 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

240,755

240,944

CURRENT ASSETS

Cash at bank

371

124

CREDITORS

Amounts falling due within one year

5

103,157

93,832

NET CURRENT LIABILITIES

(102,786

)

(93,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

137,969

147,236

CREDITORS

Amounts falling due after more than one year

6

(89,174

)

(94,484

)

PROVISIONS FOR LIABILITIES

(16,728

)

(16,728

)

NET ASSETS

32,067

36,024

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

31,967

35,924

SHAREHOLDERS' FUNDS

32,067

36,024

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 November 2026 and were signed by:

R L O'Reilly - Director

1.	STATUTORY INFORMATION

Hoffi Coffi Ltd. is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Changes in accounting policies

This is the first year that the Company has presented its results under FRS 102. The last financial statements under previous UK GAAP were for the year ended 30th November 2016. The date of transition to FRS 102 was 1st December 2015.

There was an adjustment to equity on the transition from UK GAAP to FRS 102 with the value of the revaluation reserve of £88,042 being transferred to profit and loss reserves. Deferred tax of £16,728 was provided on these amounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Going concern

The company continues to trade with the financial support of the director. The director has considered the next 12 months and is of the opinion that he can trade out of this difficult period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 29 November 2024

and 27 November 2025

240,000

33,657

2,298

1,211

277,166

DEPRECIATION

At 29 November 2024

-

32,735

2,276

1,211

36,222

Charge for period

-

184

5

-

189

At 27 November 2025

-

32,919

2,281

1,211

36,411

NET BOOK VALUE

At 27 November 2025

240,000

738

17

-

240,755

At 28 November 2024

240,000

922

22

-

240,944

Cost or valuation at 27 November 2025 is represented by:

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2014

88,042

-

-

-

88,042

Cost

151,958

33,657

2,298

1,211

189,124

240,000

33,657

2,298

1,211

277,166

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27/11/25

28/11/24

£

£

Bank loans and overdrafts

15,529

15,529

Trade creditors

6,059

5,209

Other creditors

81,569

73,094

103,157

93,832

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27/11/25

28/11/24

£

£

Bank loans

89,174

94,484

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

42,586

47,896

7.	SECURED DEBTS

The following secured debts are included within creditors:

27/11/25

28/11/24

£

£

Bank loans

104,703

110,013

The amount owed under bank loans and overdrafts is secured by a charge over the company's assets.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits resulting in amounts owed to a director subsisted during the periods ended 27 November 2025 and 28 November 2024:

27/11/25

28/11/24

£

£

R L O'Reilly

Balance outstanding at start of period

(73,094

)

(63,075

)

Amounts repaid

(8,476

)

(10,019

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(81,570

)

(73,094

)

9.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr R O'Reilly, the director throughout the current period.