13.7 Errors Version: V2 Last Updated: October 2025 Category: Cash Handling / Till Systems Purpose To establish a clear procedure for identifying, documenting, and resolving cash handling errors, ensuring financial accuracy and preventing loss or discrepancies. Scope This procedure applies to all staff members and managers who identify or are responsible for investigating cash handling errors at Little Coffee Bean Co locations. Equipment Required Error Documentation Form Till system access Safe Log Form (Section 13.5) Calculator Pen (for paper forms) Procedure 1. Types of Cash Handling Errors Common cash handling errors include: Till discrepancies: Counted amount does not match system amount Incorrect transactions: Wrong amount entered into till Missing transactions: Sale not recorded in till system Duplicate transactions: Same transaction entered twice Incorrect refunds: Refund amount does not match original transaction Cash In/Out errors: Incorrect amount recorded in safe movements Pricing errors: Item charged at wrong price Change errors: Incorrect change given to customer Documentation errors: Missing or incomplete paperwork 2. Identifying an Error When you discover or suspect an error: Stop the transaction immediately Do not attempt to correct it yourself without authorization Inform the duty manager or store manager Document what you observed Note the time and date of discovery Preserve any evidence (receipts, documentation) 3. Immediate Actions For Till Discrepancies: Do not force the till to close Inform the duty manager immediately Provide the manager with details of the discrepancy Do not attempt to manually override the till Wait for manager guidance For Transaction Errors: Locate the transaction in the till system Note the transaction details (time, amount, item) Inform the duty manager Do not delete or modify the transaction Wait for manager authorization to correct For Cash In/Out Errors: Stop the transaction Inform the duty manager Verify the amount before proceeding Do not complete the transaction until verified Document the error 4. Documenting the Error Complete an Error Documentation Form with: Error Details: Date and time of error discovery Type of error (till discrepancy, transaction, refund, etc.) Description of the error Amount involved Staff member who discovered the error Staff member responsible for the error (if known) Impact Assessment: How the error affects the till balance Whether customer was affected Whether the error was caught before completion Estimated financial impact Evidence: Receipt or transaction number Till system screenshot (if applicable) Safe Log entry reference Customer details (if applicable) Resolution: Action taken to correct the error Manager authorization for correction Corrected amount or transaction Date and time of correction 5. Manager Investigation When a manager investigates an error: Review the Error Documentation Form Access the till system transaction log Check the Safe Log for related transactions Interview the staff member involved Review any customer receipts Determine the cause of the error Assess the impact on financial records Decide on corrective action 6. Correcting Till Discrepancies If discrepancy is under £10: Document the discrepancy on the Cashing Up Form Report to the duty manager via Connect app Complete an incident report form Close the till as normal Monitor for patterns If discrepancy is £10 or more: Do not close the till Notify the store manager immediately Investigate the cause Review all transactions for the shift Check the Safe Log for missing entries Recount the cash Document findings Escalate if necessary 7. Correcting Transaction Errors For incorrect amount entered: Locate the original transaction Verify the correct amount Obtain manager authorization Process a correction transaction Document the correction Inform the customer if applicable For missing transactions: Verify the sale occurred Check for receipt or proof of purchase Obtain manager authorization Enter the transaction with a note explaining the delay Document the reason for the missing transaction For duplicate transactions: Identify the duplicate entry Verify which transaction is correct Obtain manager authorization Void the duplicate transaction Document the correction Refund the customer if applicable 8. Correcting Refund Errors If refund amount is incorrect: Locate the original transaction Verify the correct refund amount Check the refund policy Obtain manager authorization Process a correction transaction Document the correction Contact the customer if necessary 9. Correcting Cash In/Out Errors If amount recorded is incorrect: Review the Safe Log entry Verify the actual amount moved Obtain manager authorization Update the Safe Log with the correct amount Cross out the incorrect entry with a single line Initial and date the correction Conduct a safe count to verify the balance 10. Prevention and Training To minimize cash handling errors: Provide regular training on till operation and cash handling Ensure staff understand all procedures before working independently Conduct regular competency checks Review common errors with staff during team meetings Encourage staff to ask questions when unsure Implement double-checking procedures for high-value transactions Monitor error patterns and address root causes 11. Escalation Escalate to head office if: Error involves a large amount (£50+) Error indicates potential fraud or theft Error is part of a pattern of repeated mistakes Error cannot be resolved at store level Customer complaint is involved Legal or regulatory implications exist 12. Disciplinary Action Disciplinary action may be considered if: Errors are repeated despite training and warnings Error was caused by negligence or failure to follow procedures Error was intentional or fraudulent Staff member failed to report an error they discovered All disciplinary action must follow company procedures and UK employment law. Quality Checks ✓ Verify error details are documented accurately ✓ Confirm manager authorization before correction ✓ Check for patterns in errors ✓ Ensure all corrections are properly recorded ✓ Verify customer impact is addressed ✓ Confirm staff training needs are identified ✓ Review error trends regularly Safety Notes ⚠️ Do not attempt self-correction without authorization ⚠️ Report all errors to duty manager immediately ⚠️ Complete incident report for significant errors ⚠️ Do not delete or hide error evidence ⚠️ Preserve all documentation for investigation ⚠️ Follow company disciplinary procedures ⚠️ Escalate suspected fraud immediately References Shift Cashing Up Form (Section 13.4) Safe Log Form (Section 13.5) Safe Count Form (Section 13.6) Incident Report Form Error Documentation Form Company Disciplinary Procedures Cash Handling Policy

13.6 Safe Count Form Version: V2 Last Updated: October 2025 Category: Cash Handling / Till Systems Purpose To establish a standardized procedure for conducting regular safe counts, verifying cash balances, identifying discrepancies, and maintaining accurate financial records. Scope This procedure applies to all managers and designated staff members responsible for conducting safe counts at Little Coffee Bean Co locations. Equipment Required Safe Count Form (digital or paper) Calculator Pen (for paper forms) Access to the safe Safe Log Form (Section 13.5) Secure workspace Procedure 1. Frequency of Safe Counts Safe counts should be conducted: Daily: At the end of each business day Weekly: A full reconciliation count every Monday morning Monthly: A comprehensive audit count on the first business day of each month Ad hoc: Whenever there is a suspected discrepancy or change in management 2. Preparation for Safe Count Before conducting a safe count: Ensure the safe is in a secure location Verify you have authorization to access the safe Ensure a manager is present or available Gather all necessary documentation (Safe Log, previous counts) Choose a quiet time with minimal interruptions Ensure the safe is closed and locked until you begin 3. Accessing the Safe Verify the safe is closed and locked Obtain the safe combination from the authorized manager Open the safe carefully Ensure no one else is present during the count Close the safe door behind you if possible 4. Counting Procedure Step 1: Organize the Cash Remove all cash from the safe Place cash on a clean, secure surface Separate cash by denomination (£50, £20, £10, £5, £1, 50p, 20p, 10p, 5p, 2p, 1p) Keep each denomination in a separate pile Step 2: Count Each Denomination Count each denomination carefully Count from highest to lowest value Recount each denomination to verify accuracy If counts differ, recount a third time Record the quantity of each denomination Step 3: Calculate the Total Multiply each denomination by its value Add all amounts together to get the total Verify your calculation using a calculator Double-check the total Step 4: Check for Unusual Items Look for any non-cash items (checks, vouchers, etc.) Separate and record these items separately Note any damaged or counterfeit notes Report any concerns to the manager 5. Completing the Safe Count Form Record the following information: Header Information: Date of count Time of count (start and end) Staff member conducting count Manager present (name and signature) Cash Count Details: Quantity of each denomination Value of each denomination Total cash counted Any non-cash items found Condition of notes/coins (any damaged items) Reconciliation: Expected balance (from Safe Log) Actual balance (from count) Discrepancy (if any) Reason for discrepancy (if known) Verification: Staff member signature Manager signature Date and time completed 6. Reconciliation Process Review the Safe Log Form for the period since the last count Add all deposits recorded in the Safe Log Subtract all withdrawals recorded in the Safe Log Calculate the expected balance Compare the expected balance to your counted amount Calculate any discrepancy Formula: Expected Balance = Previous Count Balance + Deposits – Withdrawals 7. Investigating Discrepancies Small Discrepancy (under £10): Review the Safe Log for any unrecorded transactions Check the till system for any missed cash movements Verify all deposits and withdrawals are recorded correctly Recount the safe if necessary Document the discrepancy on the Safe Count Form Report to the store manager Monitor for patterns Large Discrepancy (£10 or more): Stop the count immediately Do not return cash to the safe Notify the store manager immediately Conduct a second count with manager present Review all Safe Log entries in detail Check all till system records Interview staff who accessed the safe Complete an Incident Report Form Escalate to head office if necessary Investigate potential theft or fraud 8. Escalation Procedures If a large discrepancy cannot be explained: Secure all documentation and evidence Do not discuss the discrepancy with other staff Contact head office immediately Preserve CCTV footage if available Conduct interviews with authorized personnel only Follow company disciplinary procedures if theft is suspected Report to police if criminal activity is confirmed 9. Completing the Count After reconciliation: Return all cash to the safe Organize cash by denomination for easy future counts Lock the safe securely File the Safe Count Form Update the Safe Log with the count details Obtain manager signature on all documentation Quality Checks ✓ Recount each denomination to verify accuracy ✓ Double-check totals with calculator ✓ Review Safe Log for accuracy ✓ Verify manager signature is obtained ✓ Ensure all documentation is complete ✓ Check for damaged or counterfeit notes ✓ Confirm safe is locked after count Safety Notes ⚠️ Ensure safe is secure during count ⚠️ Minimize interruptions during count ⚠️ Report discrepancies to manager immediately ⚠️ Escalate large discrepancies (£10+) to head office ⚠️ Do not discuss discrepancies with unauthorized staff ⚠️ Preserve evidence for investigation ⚠️ Follow company security protocols References Safe Log Form (Section 13.5) Errors SOP (Section 13.7) Incident Report Form Cash Handling Policy Safe Management Procedures Company Disciplinary Procedures This SOP is part of Little Coffee Bean Co’s comprehensive operational procedures. For questions or clarifications, contact your store manager or head office.

13.5 Safe Log Form Version: V2 Last Updated: October 2025 Category: Cash Handling / Till Systems Purpose To maintain a clear record of all cash movements in and out of the safe, establishing accountability and creating an audit trail for financial reconciliation. Scope This procedure applies to all staff members and managers who add or remove cash from the safe. Equipment Required Safe Log Form (digital or paper) Calculator Pen (for paper forms) Access to the safe Manager authorization Procedure 1. When to Complete a Safe Log Form Complete a Safe Log Form every time you: Add cash to the safe (deposits from till) Remove cash from the safe (for change, purchases, or other purposes) Transfer cash between locations Perform a safe lift (end-of-day cash collection) Conduct a safe count (Section 13.6) 2. Authorization Requirements Before any cash movement: Obtain authorization from the duty manager or store manager Ensure the manager is present or aware of the transaction Do not access the safe without authorization Report any unauthorized access attempts to management 3. Completing the Safe Log Form Fill in the following information for every transaction: Transaction Details: Date of transaction Time of transaction Staff member name and ID Manager name and signature Cash Movement: Type of transaction (Deposit/Withdrawal/Transfer/Count) Amount being added or removed Reason for the transaction Running balance (if applicable) Verification: Verify the amount before recording Count the cash if withdrawing Ensure the amount matches the authorization 4. Recording Deposits (Cash In) When depositing cash to the safe: Count the cash being deposited Record the amount on the Safe Log Form State the reason (e.g., “End of shift till deposit”, “Safe lift”) Note the source of the cash Obtain manager signature Deposit the cash into the safe Verify the safe is locked 5. Recording Withdrawals (Cash Out) When withdrawing cash from the safe: Verify the authorization amount Open the safe Count the cash being withdrawn Verify the amount matches the authorization Record the withdrawal on the Safe Log Form State the reason (e.g., “Float for till”, “Stock purchase”) Obtain manager signature Close and lock the safe Keep the cash secure 6. Recording Safe Lifts A Safe Lift is when cash is collected from the till and deposited into the safe at the end of the day: Complete the Shift Cashing Up Form (Section 13.4) Transfer the cash from the till to the safe Record the Safe Lift on the Safe Log Form Include the shift date and staff member who performed the lift Note the amount transferred Obtain manager signature Ensure the safe is locked 7. Recording Safe Counts When conducting a Safe Count (Section 13.6): Complete the Safe Count Form first Record the count on the Safe Log Form Note the date and time of the count Record the total amount counted Compare to the expected balance from the log Note any discrepancies Obtain manager signature 8. Maintaining the Log To ensure the Safe Log remains accurate and useful: Keep the log in a secure location near the safe Ensure all entries are legible and complete Do not leave blank spaces between entries Cross out any errors with a single line and initial Never remove pages from the log Start a new log when the current one is full Store completed logs securely for audit purposes 9. Discrepancies and Issues If you notice any discrepancies or issues with the Safe Log: Do not attempt to correct without authorization Notify the duty manager immediately Document the issue on an Incident Report Form Conduct a Safe Count to verify the actual balance Investigate the cause of the discrepancy Update the log with manager authorization Quality Checks ✓ Verify amount before recording ✓ Count cash if withdrawing ✓ Ensure amount matches authorization ✓ Obtain manager signature for all transactions ✓ Verify safe is locked after each transaction ✓ Check running balance is accurate ✓ Ensure all entries are complete and legible Safety Notes ⚠️ Do not access safe without authorization ⚠️ Report unauthorized access attempts to management ⚠️ Keep cash secure after withdrawal ⚠️ Always lock the safe after each transaction ⚠️ Do not leave the safe unattended while open ⚠️ Never share safe combinations or access codes ⚠️ Report any missing or damaged log entries immediately References Shift Cashing Up Form (Section 13.4) Safe Count Form (Section 13.6) Incident Report Form Cash Handling Policy Safe Management Procedures This SOP is part of Little Coffee Bean Co’s comprehensive operational procedures. For questions or clarifications, contact your store manager or head office.

13.4 Shift Cashing Up Form Version: V2 Last Updated: October 2025 Category: Cash Handling / Till Systems Purpose To establish a standardized procedure for closing the till at the end of each shift, ensuring accurate cash reconciliation and preventing discrepancies. Scope This procedure applies to all staff members responsible for closing the till at the end of their shift. Equipment Required Till system Calculator Pen Cashing Up Form Safe Log Form (Section 13.5) Procedure 1. When to Cash Up Complete the cashing up procedure at the end of each shift before handing over to the next staff member. This ensures clear and accurate cash flow between shifts. 2. Authorization Requirements Before beginning the cashing up process: Ensure you have completed all transactions for your shift Notify the duty manager that you are ready to cash up Ensure the next shift staff member is ready to take over 3. Opening the Till Menu The cashing up form is located within the till system: Click the three bars at the top right of the till screen Select “Close Register” from the menu 4. Counting Cash There are two options for counting and entering the cash amount: Option A: Count by Denomination Click the “Cash” button Individually add the total amount of each denomination (£50, £20, £10, £5, £1, 50p, 20p, 10p, 5p, 2p, 1p) Click “Confirm” Option B: Enter Total Amount Count all cash in the till Add the total amount directly into the report field 5. Verifying Amounts The counted amount will display in two places on the screen. Verify that: The counted amount matches your physical count The system expected amount is displayed Any discrepancy is clearly shown 6. Checking for Discrepancies If there is NO discrepancy: Proceed to close the register Complete the end-of-shift procedures If there IS a discrepancy: For discrepancies UNDER £10: Check for any Cash In/Outs done during your shift that are not recorded (including end-of-day Safe Lifts) Check there has not been an error when carrying out any Cash In/Out – is the amount showing correct? Have you exchanged any money/change from the safe during your shift? Recount your till If the discrepancy remains, document on the form what the issue is Report the issue to the duty manager immediately via the Connect app Complete the company online Incident Report Form The till will allow you to close with discrepancies under £10 For discrepancies £10 OR MORE: The till will NOT allow you to close You will receive an error message Follow the same investigation steps as above Notify the duty manager immediately Do not attempt to force the till closure Wait for manager investigation and authorization Complete the Incident Report Form 7. Closing the Register Once amounts are verified and any discrepancies resolved: Click “Close Register” The end screen will confirm closure Ensure the till is plugged in and left on Hand over to the next shift staff member 8. Documenting Errors If at any point there are errors, discrepancies, or inaccuracies: Document on the Cashing Up Form what the issue is Report the issue to the duty manager immediately via the Connect app Complete the company online Incident Report Form Do not proceed until authorized by management Quality Checks ✓ Verify till amount matches system expected amount ✓ Check for unrecorded cash movements during the shift ✓ Recount if any discrepancy is found ✓ Ensure all Cash In/Out transactions are recorded ✓ Verify Safe Lifts are documented ✓ Confirm manager notification for discrepancies Safety Notes ⚠️ Do not force till closure if discrepancy is £10 or more ⚠️ Report all discrepancies to duty manager immediately ⚠️ Complete Incident Report Form for all errors £10+ ⚠️ Do not attempt to manually override the till system ⚠️ Ensure cash is secure during counting ⚠️ Keep till area clear and organized during cashing up References Shift Cashing Up Form (till system) Safe Log Form (Section 13.5) Incident Report Form (Connect app) Cash Handling Policy This SOP is part of Little Coffee Bean Co’s comprehensive operational procedures. For questions or clarifications, contact your store manager or head office.

13.4 Till Closing Standard Operating Procedure (SOP) Version: V2 | Effective Date: October 2025 Review Date: October 2026 | Document Owner: Operations Manager Purpose This SOP establishes standardized procedures for closing the till at the end of each shift at Little Coffee Bean Co locations. It ensures accurate cash flow tracking between shifts, proper reconciliation, and accountability for all cash transactions. Scope This procedure applies to all staff members who operate the till system at Little Coffee Bean Co locations, including baristas, shift supervisors, and store managers. The till must be closed and counted at the end of every shift before handover to the next team member. Equipment Required ODOO Till System (tablet/terminal) Cash counting surface (clean, secure area) Connect App (for incident reporting if needed) Power supply for till system Procedure 13.4.1 When to Close the Till Close the till at the end of each shift before handover: Before leaving your shift and handing over to the next team member At the end of the business day (final shift) When requested by management for spot checks or audits During shift changes (morning to afternoon, afternoon to evening) 💡 Best Practice: Allow 10-15 minutes at the end of your shift to complete the till closing process properly. Do not rush this critical procedure. 13.4.2 Till Closing Process – Step by Step Step 1: Access the Till Menu Open the menu by clicking the three bars at the top right of the till screen The menu will display all available options Step 2: Select Close Register From the menu, click “Close Register” The system will prepare the closing form Step 3: Count Your Cash Remove the cash drawer from the till (if applicable) Count all cash in the till drawer carefully Count each denomination separately (notes and coins) Double-check your count for accuracy ⚠️ Important: Count cash in a secure area away from customers. Never leave cash unattended during counting. Step 4: Enter Cash Amount in ODOO Option A: Enter by Denomination (Recommended) Click the “Cash” button on the closing screen Individually add the total amount of each denomination: £50 notes £20 notes £10 notes £5 notes £2 coins £1 coins 50p, 20p, 10p, 5p, 2p, 1p coins The system will automatically calculate the total Click “Confirm” Option B: Enter Total Amount Directly Add the total cash amount directly into the report field This method is faster but provides less detail 💡 Tip: Option A (by denomination) is recommended as it provides a detailed breakdown and helps identify counting errors. Step 5: Review the Counted Amount The counted amount will display in two places on the screen Verify the amount matches your physical count The system will compare your counted amount to the expected amount 13.4.3 Handling Discrepancies What is a Discrepancy? A discrepancy occurs when the cash counted in the till does not match the expected amount based on transactions recorded in the system. If You Have a Discrepancy: ⚠️ Error Message: If you try to proceed with a discrepancy, you will receive an error message. The till will NOT allow you to close if the discrepancy is more than £10. Steps to Resolve Discrepancies: Check for Cash In/Outs: Verify all Cash In/Out transactions during your shift are recorded, including: End of day safe lifts Change exchanges from the safe Stock purchases paid with till cash Petty cash withdrawals Verify Cash In/Out Amounts: Check that all recorded Cash In/Out amounts are correct in the system Check Safe Exchanges: Have you exchanged any money/change from the safe during your shift? Ensure it’s recorded Recount Your Till: Carefully recount all cash in the till drawer Check for Errors: Look for common mistakes: Miscounted coins or notes Notes stuck together Cash left under the till drawer Unrecorded refunds or voids If Discrepancy Persists: Document the issue clearly on the closing form Report the issue to the duty manager immediately via the Connect app Complete the company online Incident Report Form Do not leave your shift until the issue is resolved or documented ⚠️ Critical: Discrepancies over £10 will prevent till closure. You must resolve the issue or escalate to management before leaving your shift. 13.4.4 Complete the Till Closing Step 6: Close the Register Once all discrepancies are resolved (or within acceptable limits) Click “Close Register” to finalize The system will generate an end-of-shift report Step 7: Review the End Screen The final screen will display: Total cash counted Expected cash amount Discrepancy (if any) Transaction summary for your shift Review this information for accuracy Step 8: Secure the Till Return cash drawer to the till (if removed) Ensure the till is plugged in and left on Lock the till drawer (if applicable) Secure the area before leaving 13.4.5 Handover to Next Shift Before Leaving: Inform the next shift team member that the till has been closed and counted Communicate any issues or discrepancies Ensure the till is ready for the next shift to open Confirm the till system is functioning properly Quality Checks Before closing the till: ✓ All transactions for your shift are complete ✓ No customers are waiting for service ✓ All Cash In/Out transactions are recorded ✓ You have sufficient time to complete the process properly After closing the till: ✓ Cash count matches system records (within acceptable limits) ✓ All discrepancies are documented and reported ✓ Till is plugged in and left on ✓ Next shift is informed of till status ✓ End-of-shift report is complete Safety Notes Cash Security: Always count cash in a secure area away from customer view. Never leave cash unattended Personal Safety: If closing the till at the end of the business day, ensure you are not alone and the premises are secure Accuracy: Take your time counting cash. Rushing leads to errors and discrepancies Accountability: You are personally responsible for the accuracy of your till closing. Ensure all information is correct before finalizing Troubleshooting Problem Possible Cause Solution Till won’t close due to discrepancy over £10 Counting error or unrecorded transaction

13.3 Paying for Purchases with Cash Standard Operating Procedure (SOP) Version: V2 | Effective Date: October 2025 Review Date: October 2026 | Document Owner: Operations Manager Purpose This SOP establishes standardized procedures for handling cash payments when purchasing stock or supplies for Little Coffee Bean Co locations. It ensures proper financial controls, accurate record-keeping, and accountability for business expenditures. Scope This procedure applies to all authorized staff members who purchase stock, supplies, or services using cash from the till or petty cash at Little Coffee Bean Co locations, including store managers, shift supervisors, and authorized purchasing personnel. Equipment Required ODOO Till System (POS terminal) Cash from till drawer or petty cash fund Purchase receipt/invoice from supplier Stock Purchase Form (for documentation) Manager authorization (for purchases over £50) Procedure 13.3.1 Authorization Requirements Who Can Make Cash Purchases: Store Managers (up to £200 without additional approval) Shift Supervisors (up to £50 without additional approval) Authorized purchasing staff (as designated by management) Approval Thresholds: Purchase Amount Authorization Required Under £50 Shift Supervisor or Store Manager £50 – £200 Store Manager Over £200 Area Manager or Operations Manager Emergency purchases Store Manager (notify Area Manager within 24 hours) ⚠️ Important: Never make unauthorized purchases. All cash expenditures must be approved and documented. 13.3.2 Approved Purchase Categories Cash purchases are permitted for: Emergency stock replenishment – Milk, coffee beans, essential supplies when regular delivery fails Local supplier purchases – Fresh produce, bakery items, local vendors Small equipment repairs – Minor maintenance items, replacement parts Cleaning supplies – Urgent cleaning products, paper towels, bin bags Petty cash items – Stamps, small office supplies, minor sundries Cash purchases are NOT permitted for: Personal items or expenses Large equipment or capital expenditures Items available through approved suppliers (use account ordering) Alcohol or age-restricted products without specific authorization Non-business related purchases 13.3.3 Making a Cash Purchase – Step by Step Step 1: Verify Authorization Confirm the purchase is necessary and approved Check your authorization level against the purchase amount Obtain manager approval if required (verbal or written) Document the approval (name, date, time) Step 2: Remove Cash from Till Log into the ODOO till system with your credentials Select “Cash Out” or “Till Withdrawal” function Enter the amount to be withdrawn Select reason: “Stock Purchase” or “Petty Cash” Enter brief description (e.g., “Emergency milk purchase”) Confirm the withdrawal Remove the exact cash amount from the till drawer Close the till drawer immediately 💡 Best Practice: Take slightly more cash than needed to cover potential price variations, but return any unused funds immediately. Step 3: Make the Purchase Purchase the required items from the supplier Pay with the cash withdrawn from the till CRITICAL: Obtain a detailed receipt or invoice Verify the receipt includes: Supplier name and address Date and time of purchase Itemized list of products purchased Individual prices and total amount VAT breakdown (if applicable) Return to the location promptly ⚠️ Critical: Without a valid receipt, the purchase cannot be processed and you may be personally liable for the expenditure. Step 4: Record the Purchase in ODOO Log back into the ODOO till system Navigate to “Stock Purchase” or “Cash Expenditure” section Create new purchase record: Supplier name Purchase date and time Items purchased (itemized) Total amount spent Cash withdrawn vs. cash spent (reconciliation) Receipt/invoice number Attach digital copy of receipt (photo or scan) if system allows Save the record Step 5: Return Unused Cash (If Applicable) Count the remaining cash Log into ODOO till system Select “Cash In” or “Till Deposit” function Enter the amount being returned Select reason: “Stock Purchase Change” Reference the original withdrawal transaction Confirm the deposit Place the cash back in the till drawer Close the till drawer Step 6: Complete Documentation Complete the Stock Purchase Form (paper or digital): Your name and staff ID Date and time of purchase Supplier details Items purchased and quantities Total amount spent Authorization (who approved) Receipt reference number Attach the original receipt to the form Sign and date the form Submit to Store Manager or place in designated folder Store Manager reviews and signs Form filed for accounting records 13.3.4 Receipt Management Receipt Requirements: All receipts must be original (not photocopies) Receipts must be legible and complete Thermal receipts should be photocopied or scanned immediately (they fade) Lost receipts must be reported to management immediately Supplier statements or delivery notes may substitute if original receipt is unavailable (with manager approval) Receipt Storage: Attach receipts to Stock Purchase Forms Store in designated “Cash Purchases” folder Organize by date and month Retain for minimum 7 years (UK tax requirements) Digital copies stored in ODOO system when possible 13.3.5 Emergency Purchases When immediate purchases are necessary (e.g., milk shortage during busy period): Notify Store Manager or duty supervisor immediately Obtain verbal authorization (document who, when, what) Follow standard cash withdrawal procedure Make purchase and obtain receipt Complete documentation within 2 hours of return Store Manager notifies Area Manager within 24 hours 💡 Emergency Purchase Tip: Keep a list of local emergency suppliers (addresses, phone numbers, opening hours) at each location. 13.3.6 Reconciliation & Accountability Daily Reconciliation: All cash purchases must be reconciled during shift cashing up (SOP 13.4) Cash out + Cash in = Total cash movement Receipts must match ODOO records exactly Discrepancies investigated immediately Personal Accountability: Staff member who withdraws cash is responsible for: Safekeeping of cash until purchase is made Obtaining valid receipt Returning unused cash promptly Completing all documentation Failure to provide receipts or complete documentation may result in personal liability Repeated documentation failures may result in loss of purchasing authorization Quality Checks Before making purchase: ✓ Authorization confirmed and documented ✓ Cash withdrawal recorded in ODOO ✓ Exact amount withdrawn (or slightly more for contingency) ✓ Supplier details confirmed (location, opening hours) After making purchase: ✓ Valid receipt obtained with all required details ✓ Items match what was authorized ✓ Amount spent matches receipt ✓ Unused cash returned to till immediately ✓ Purchase recorded in ODOO system ✓ Stock Purchase Form completed and

13.2 Returns / Refunds Standard Operating Procedure (SOP) Version: V2 | Effective Date: October 2025 Review Date: October 2026 | Document Owner: Operations Manager Purpose This SOP establishes standardized procedures for processing customer returns and refunds at all Little Coffee Bean Co locations. It ensures compliance with UK consumer rights legislation while maintaining excellent customer service and accurate financial records. Scope This procedure applies to all staff members who handle customer transactions and refund requests at Little Coffee Bean Co locations, including baristas, café assistants, and management personnel. Equipment Required ODOO Till System (POS terminal) Original receipt (when available) Refund authorization form (for refunds over £20) Manager approval access Procedure 13.2.1 Refund Policy Overview Little Coffee Bean Co Refund Policy: We are committed to customer satisfaction and will process legitimate refund requests promptly Refunds are issued for incorrect orders, quality issues, or customer dissatisfaction All refunds must be processed through the ODOO till system Refunds over £20 require manager authorization UK Consumer Rights Act 2015: Goods must be of satisfactory quality, fit for purpose, and as described Customers have rights to refunds for faulty or misdescribed products Digital receipts or transaction records are acceptable proof of purchase 13.2.2 Valid Refund Scenarios Immediate Refunds (No Manager Approval Required): Incorrect order (wrong drink, wrong size, wrong temperature) Quality issues (drink not to standard, food item stale/damaged) Service failure (excessive wait time, order not prepared) Allergen concerns (customer has allergy, item not suitable) Refund amount under £20 Manager Approval Required: Refunds over £20 Refunds without receipt (transaction lookup required) Multiple refund requests from same customer Refunds for items purchased on previous days Unusual or suspicious refund requests 13.2.3 Processing a Refund – Step by Step Step 1: Customer Request Listen to the customer’s concern with empathy and professionalism Ask clarifying questions to understand the issue Request the original receipt or transaction details Inspect the item if applicable (quality check) 💡 Customer Service Tip: Always apologize for the inconvenience, even if the issue wasn’t our fault. “I’m sorry to hear that. Let me help you with that right away.” Step 2: Verify Eligibility Confirm the purchase was made at Little Coffee Bean Co Check the date of purchase (same-day refunds are standard) Verify the refund amount Determine if manager approval is required (over £20 or special circumstances) Step 3: Manager Authorization (If Required) Contact the duty manager or shift supervisor Explain the refund request and reason Wait for manager approval before proceeding Manager will enter authorization code or process refund directly Step 4: Process Refund in ODOO System With Receipt: Log into the ODOO till system Select “Refund” or “Returns” from the main menu Scan the receipt barcode OR manually enter the transaction number Select the items to be refunded Confirm the refund amount Select refund method (original payment method preferred): Cash refund (if paid by cash) Card refund (if paid by card – refund to same card) Process the refund transaction Print refund receipt Without Receipt (Manager Approval Required): Ask customer for approximate date/time of purchase Ask for payment method used (cash or card type) Search transaction history in ODOO system Locate the original transaction Obtain manager authorization Process refund as above Step 5: Complete the Transaction Provide refund receipt to customer Thank the customer for their patience Offer to replace the item if appropriate Document the refund reason in the system notes 13.2.4 Refund Methods Original Payment Method Refund Method Processing Time Cash Cash refund from till Immediate Debit/Credit Card Refund to original card 3-5 business days Contactless Card Refund to original card 3-5 business days Mobile Payment (Apple/Google Pay) Refund to linked card 3-5 business days ⚠️ Important: Always inform customers that card refunds may take 3-5 business days to appear in their account. 13.2.5 Partial Refunds If only part of an order needs to be refunded: Select only the specific items to refund in the ODOO system The system will calculate the partial refund amount Process as a standard refund Customer keeps the remaining items 13.2.6 Declined Refund Requests Refunds may be declined for: Customer changed their mind (after consumption) No proof of purchase and transaction cannot be located Item purchased from another business Fraudulent refund attempts Excessive refund history (abuse of policy) How to decline professionally: Explain the reason clearly and politely Reference company policy or UK consumer law if applicable Offer alternative solutions (replacement, store credit) Escalate to manager if customer is dissatisfied Example Script: “I understand your concern, however, our refund policy requires proof of purchase. I’d be happy to speak with my manager to see if there’s an alternative solution we can offer.” Quality Checks Before processing refund: ✓ Verify receipt or transaction details ✓ Confirm refund amount is correct ✓ Check if manager approval is required ✓ Ensure sufficient cash in till for cash refunds After processing refund: ✓ Refund receipt printed and provided to customer ✓ Refund reason documented in system notes ✓ Manager notified (if applicable) ✓ Customer satisfied with resolution Safety Notes Fraud Prevention: Be alert for suspicious refund patterns or requests. Report concerns to management immediately. Data Protection: Handle customer payment information with care. Never write down card numbers or PINs. Cash Security: Large cash refunds should be counted discreetly and verified with the customer. Troubleshooting Issue Solution Cannot locate transaction Ask for more details (date, time, items, amount). Search broader date range. Contact manager for assistance. Card refund fails Check card terminal connection. Retry transaction. If persistent, process as cash refund with manager approval and document. Customer disputes refund amount Show original receipt and refund calculation. Explain any differences (taxes, discounts). Escalate to manager if unresolved. Insufficient cash for refund Request cash from safe (follow SOP 13.5). Offer card refund alternative. Notify manager to replenish till float. Related Documents SOP 13.1 – Till System SOP 13.3 – Paying for Purchases with Cash SOP 13.4 – Shift Cashing Up Form SOP 13.7 – Errors Section 1.3 – Troubleshooting Escalation Protocol Section 17.5 – Complaints Procedure Section 17.8 – Data Protection

13.1 Till System Standard Operating Procedure (SOP) Version: V2 | Effective Date: October 2025 Review Date: October 2026 | Document Owner: Operations Manager Purpose This SOP establishes standardized procedures for using the ODOO till system at all Little Coffee Bean Co locations. It ensures accurate transaction recording, proper pricing, and secure access control for all sales activities. Scope This procedure applies to all staff members who handle sales transactions at Little Coffee Bean Co locations, including baristas, café assistants, and management personnel. Equipment Required ODOO Till System (POS terminal) Staff ID card or unique ID number Cash drawer with starting float Card payment terminal Procedure 13.1.1 Till System Overview All sales, regardless of payment method (cash or card), must be recorded through the till system. Key Principles: Every transaction must be processed through the ODOO system Till systems are pre-programmed with location-specific prices Only authorized staff with valid ID credentials may access the till All transactions create an audit trail for financial accountability 13.1.2 Pricing Verification If you identify any errors or incorrect pricing in the till system: Stop – Do not continue processing transactions with incorrect prices Inform – Notify the duty manager immediately Document – Complete the “Incorrect Till Item Form” on Connect Wait – The manager will update the system before you resume ⚠️ Important: Never manually adjust prices without manager authorization. All pricing changes must be documented and approved. 13.1.3 Opening the Till Step 1: Click “Open Register” Locate and click the “Open Register” button on the ODOO home screen. Step 2: Login to the Till System You have three authentication options: Option A: Direct ID Entry Simply enter your unique ID number on the keypad Press Enter/Confirm Option B: Staff Selection Click the “Staff” button Select your name from the list Enter your ID number when prompted Option C: ID Card Scan Click the “Scan” button Scan your ID card barcode using the scanner System will automatically authenticate Step 3: Add Float Amount Enter the starting cash amount in the till drawer. You have two methods: Method A: Denomination Breakdown (Recommended) Click the cash icon Enter the individual amounts of each denomination: £50 notes: [quantity] £20 notes: [quantity] £10 notes: [quantity] £5 notes: [quantity] £2 coins: [quantity] £1 coins: [quantity] 50p coins: [quantity] 20p coins: [quantity] 10p coins: [quantity] 5p coins: [quantity] System will calculate the total automatically Method B: Total Amount Entry Enter the total float amount as a single figure Example: £150.00 💡 Best Practice: Method A (denomination breakdown) provides better audit trails and helps identify cash discrepancies during cashing up. Step 4: Confirm and Open Review the float amount displayed Click “Open Register” to confirm The till is now active and ready for transactions 13.1.4 Processing Transactions For all sales: Select items from the product menu on the ODOO screen Verify the order with the customer Select payment method (Cash or Card) Process payment according to the selected method Provide receipt to customer See Related SOPs: SOP 13.3 – Paying for Purchases with Cash SOP 13.2 – Returns / Refunds 13.1.5 Access Control Security Requirements: Never share your ID number or card with other staff members Always log out when leaving the till unattended Report lost or stolen ID cards to management immediately Each staff member is responsible for transactions processed under their ID ⚠️ Security Alert: Unauthorized till access is a serious breach of company policy and may result in disciplinary action. Quality Checks Before starting your shift: ✓ Verify your ID credentials are working ✓ Confirm float amount matches the expected starting balance ✓ Check that all product prices display correctly ✓ Test card payment terminal connectivity During your shift: ✓ Verify each transaction total with the customer ✓ Ensure receipts print correctly ✓ Monitor for any system errors or pricing discrepancies Safety Notes Data Protection: Till systems contain sensitive customer and financial data. Never allow unauthorized persons to view the screen. Cash Security: Keep the cash drawer closed when not actively processing transactions. System Security: Always log out when stepping away from the till, even briefly. Troubleshooting Issue Solution ID card won’t scan Use Option A (direct ID entry) or Option B (staff selection). Report card issue to manager. Incorrect pricing displayed Stop transactions, notify duty manager, complete Incorrect Till Item Form. System won’t open register Check internet connectivity. Restart POS terminal. Contact IT support if issue persists. Card terminal not responding Check cable connections. Restart terminal. Accept cash only until resolved. Notify manager. Related Documents SOP 13.2 – Returns / Refunds SOP 13.3 – Paying for Purchases with Cash SOP 13.4 – Shift Cashing Up Form SOP 13.7 – Errors Section 1.3 – Troubleshooting Escalation Protocol Company Data Protection Policy (Section 17.8) Compliance & References Financial Regulations: UK Financial Conduct Authority (FCA) guidelines for retail transactions Data Protection: UK GDPR and Data Protection Act 2018 Company Policy: Financial Management and Accounting Policy (Section 17.16) Document Control Version: V2 | Effective: October 2025 | Review: October 2026 Approved by: Operations Manager | Company: Little Coffee Bean Co This SOP is part of the Little Coffee Bean Co Standard Operating Manual. For questions or clarifications, contact your line manager or the Operations Team.