Registration number: 03289417

The Coffee Compass Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

The Coffee Compass Limited

Company Information

Directors

Richard Jansz Gregory Janzwell

Company secretary

Rebecca Deborah Jansz

Registered office

Fort Road Depot Fort Road Littlehampton West Sussex BN17 7QU

Accountants

Blue Spire Limited Chartered AccountantsCawley Priory South Pallant Chichester West Sussex PO19 1SY

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Coffee Compass Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Coffee Compass Limited for the year ended 30 April 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of The Coffee Compass Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Coffee Compass Limited and state those matters that we have agreed to state to the Board of Directors of The Coffee Compass Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Coffee Compass Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Coffee Compass Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Coffee Compass Limited. You consider that The Coffee Compass Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Coffee Compass Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Blue Spire Limited
Chartered Accountants
Cawley Priory
South Pallant
Chichester
West Sussex
PO19 1SY

6 October 2025

The Coffee Compass Limited

(Registration number: 03289417)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	21,990	20,461
Current assets
Stocks	5	25,000	25,000
Debtors	6	14,554	20,960
Cash at bank and in hand		98,438	135,864
		137,992	181,824
Creditors: Amounts falling due within one year	7	(104,828)	(123,426)
Net current assets		33,164	58,398
Total assets less current liabilities		55,154	78,859
Creditors: Amounts falling due after more than one year	7	(1,767)	(12,167)
Net assets		53,387	66,692
Capital and reserves
Called up share capital	8	40,250	40,250
Retained earnings		13,137	26,442
Shareholders' funds		53,387	66,692

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 October 2025 and signed on its behalf by:
 

......................................... Richard Jansz Director

The Coffee Compass Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company (reg. no. 03289417) is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fort Road Depot
Fort Road
Littlehampton
West Sussex
BN17 7QU

These financial statements were authorised for issue by the Board on 6 October 2025.

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Fixtures, fitting and equipment	20% reducing balance
Motor Vehicles	25% reducing balance
Plant and machinery	25% reducing balance

The Coffee Compass Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

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.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

The Coffee Compass Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 8).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2024	114,292	22,218	136,510
Additions	7,030	-	7,030
At 30 April 2025	121,322	22,218	143,540
Depreciation
At 1 May 2024	101,861	14,188	116,049
Charge for the year	3,493	2,008	5,501
At 30 April 2025	105,354	16,196	121,550
Carrying amount
At 30 April 2025	15,968	6,022	21,990
At 30 April 2024	12,431	8,030	20,461

5

Stocks

	2025 £	2024 £
Other inventories	25,000	25,000

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		9,455	4,219
Amounts owed by related parties	11	-	8,473
Prepayments		1,745	1,222
Other debtors		3,354	7,046
		14,554	20,960

The Coffee Compass Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	13,585	13,314
Trade creditors		39,246	61,763
Taxation and social security		45,695	42,477
Accruals and deferred income		2,650	3,389
Other creditors		3,652	2,483
		104,828	123,426

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	1,767	12,167

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	40,000	40,000	40,000	40,000
Ordinary B shares of £1 each	100	100	100	100
Ordinary C shares of £1 each	150	150	150	150
	40,250	40,250	40,250	40,250

Allotted, called up and not fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary C shares of £1 each	150	150	150	150

The Coffee Compass Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,767	12,167

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,400	10,057
Bank overdrafts	3,185	3,257
	13,585	13,314

10

Dividends

		2025		2024
		£		£
Interim dividend of £2.3875 (2024 - £2.3353) per ordinary share		120,300		121,402

11	Related party transactions

Transactions with directors

2025	At 1 May 2024 £	Advances to director £	Repayments by director £	At 30 April 2025 £
Richard Jansz
Balance owed (to)/from director	(1)	115,307	(115,582)	(276)
Gregory Janzwell
Balance owed (to)/from director	1	31,308	(31,465)	(156)

2024	At 1 May 2023 £	Advances to director £	Repayments by director £	At 30 April 2024 £
Richard Jansz
Balance owed (to)/from director	501	92,591	(93,093)	(1)
Gregory Janzwell
Balance owed (to)/from director	1	31,161	(31,161)	1