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REGISTERED NUMBER: 08852486 (England and Wales)















CAFE AU CHOCOLAT LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2023






CAFE AU CHOCOLAT LTD (REGISTERED NUMBER: 08852486)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


CAFE AU CHOCOLAT LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2023







DIRECTOR: Ms K Szypryt





REGISTERED OFFICE: 2 Ironmonger Street
Stamford
Lincolnshire
PE9 1PL





REGISTERED NUMBER: 08852486 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Holdings Limited
14 All Saints Street
Stamford
Lincolnshire
PE9 2PA

CAFE AU CHOCOLAT LTD (REGISTERED NUMBER: 08852486)

STATEMENT OF FINANCIAL POSITION
31 JANUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 75,648 10,584

CURRENT ASSETS
Stocks 7,788 5,456
Debtors 5 48,736 24,685
Cash at bank and in hand 24,642 141,505
81,166 171,646
CREDITORS
Amounts falling due within one year 6 49,080 43,963
NET CURRENT ASSETS 32,086 127,683
TOTAL ASSETS LESS CURRENT LIABILITIES 107,734 138,267

CREDITORS
Amounts falling due after more than one year 7 (30,000 ) (40,492 )

PROVISIONS FOR LIABILITIES (4,035 ) (706 )
NET ASSETS 73,699 97,069

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 73,599 96,969
SHAREHOLDERS' FUNDS 73,699 97,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 June 2023 and were signed by:





Ms K Szypryt - Director


CAFE AU CHOCOLAT LTD (REGISTERED NUMBER: 08852486)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1. STATUTORY INFORMATION

Cafe au Chocolat Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to leasehold property - Straight line over the term of the lease
Equipment, fixtures and fittings - 20% on reducing balance and Straight line over the term of the lease

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and fair value less costs to complete and sell after making due allowance for slow moving and obsolete items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 12 ) .

CAFE AU CHOCOLAT LTD (REGISTERED NUMBER: 08852486)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

4. TANGIBLE FIXED ASSETS
Improvements Equipment,
to fixtures
leasehold and
property fittings Totals
£    £    £   
COST
At 1 February 2022 28,705 51,171 79,876
Additions 53,173 23,636 76,809
At 31 January 2023 81,878 74,807 156,685
DEPRECIATION
At 1 February 2022 28,705 40,587 69,292
Charge for year 5,317 6,428 11,745
At 31 January 2023 34,022 47,015 81,037
NET BOOK VALUE
At 31 January 2023 47,856 27,792 75,648
At 31 January 2022 - 10,584 10,584

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 13,500 470
Director's current account 25,073 24,215
Tax 4,758 -
Prepayments and accrued income 5,405 -
48,736 24,685

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 9,508
Trade creditors 22,383 4,707
Corporation tax - 19,301
Other taxes and social security 11,201 7,845
Other creditors 226 -
Accruals and deferred income 5,270 2,602
49,080 43,963

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 9,749
Bank loans - 2-5 years 20,000 30,743
30,000 40,492

CAFE AU CHOCOLAT LTD (REGISTERED NUMBER: 08852486)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2023

8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 40,000 50,000

The director has given a personal guarantee in respect of the bank loan.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. OTHER FINANCIAL COMMITMENTS

The company has the following commitments due as follows:

20232022
££
Due in less than one year66,71121,500
Due between two and five years259,7395,375
Due after five years211,950-
------------------------------
538,40026,875

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

2023 2022
£    £   
Ms K Szypryt
Balance outstanding at start of year 24,215 16,816
Amounts advanced 41,779 37,835
Amounts repaid (40,921 ) (30,436 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 25,073 24,215

Loans to directors over £10,000 are charged to interest at the official rate. Loans to directors are repayable on demand.