This is normal in my office.
People come in, turn computer on, and then go get a tea / coffee while the pc is turning itself on. We have one of those instant hot water machines, plus a fancy coffee machine, so no waiting around for kettles to boil. People then go back to their desks with hot drink, log in and start work.
Incidentally, our time at work is counted as when we're physically in the building, as registered by the swipe cards we use to get through the doors. We have core hours of 9:30am - 4pm, with flexible start / finish times for the majority of employees - a few people, mostly reception staff and PAs, have set working hours.
But, generally, so long as people complete the tasks they're given at work, turn up on time to any scheduled meetings, and spend most of their time actually working, no-one really gives a monkeys about what time in the day they go to get a cup of tea / coffee.