HATA CAFE LIMITED

Company Registration Number:
SC676730 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2021

Period of accounts

Start date: 06 October 2020

End date: 31 October 2021

HATA CAFE LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2021

Balance sheet
Notes

HATA CAFE LIMITED

Balance sheet

As at 31 October 2021


Notes

13 months to 31 October 2021


£
Fixed assets
Tangible assets: 3 12,595
Total fixed assets: 12,595
Current assets
Stocks: 1,000
Debtors:   3,630
Cash at bank and in hand: 43,594
Total current assets: 48,224
Creditors: amounts falling due within one year:   (33,776)
Net current assets (liabilities): 14,448
Total assets less current liabilities: 27,043
Provision for liabilities: (2,393)
Total net assets (liabilities): 24,650
Capital and reserves
Called up share capital: 100
Profit and loss account: 24,550
Shareholders funds: 24,650

The notes form part of these financial statements

HATA CAFE LIMITED

Balance sheet statements

For the year ending 31 October 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 19 August 2022
and signed on behalf of the board by:

Name: A Rennie
Status: Director

The notes form part of these financial statements

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2021

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

Other accounting policies

Deferred taxDeferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing differenceGoing concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2021

2. Employees

13 months to 31 October 2021
Average number of employees during the period 5

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2021

3. Tangible Assets

Total
Cost £
Additions 13,994
At 31 October 2021 13,994
Depreciation
Charge for year 1,399
At 31 October 2021 1,399
Net book value
At 31 October 2021 12,595

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2021

4. Related party transactions

There were no Related Party Transactions undertaken within the year, with all transactions being undertaken at arm’s length.