We have been told that one employee is taking tea and coffee from the kitchen. My wife says it’s only a small amount, so we won’t be able to do anything about it, but that seems wrong.
Absolutely that is wrong – if this is true then it’s stealing. Get someone to do an investigation first, though, to make sure one employee is not just trying to get the other into trouble. However, if there are reasonable grounds to believe the employee is stealing, follow the disciplinary process and dismiss for gross misconduct.