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Registered Number: 04680494
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 28 February 2023

for

CAFE ROMA LTD

Director Mr J Williams
Registered Number 04680494
Registered Office Civic Centre Square
Armada Way
Plymouth
Devon
PL1 2AA
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 28 February 2023.
Principal activities
The principal activity of the company in the year under review was that of a cafe.
Director
The director who has held office during the whole of the year was as follows:
Mr J Williams
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Mr J Williams
Director

Date approved: 23 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 37,070    32,343 
37,070    32,343 
Current assets      
Stocks 4 1,780    720 
Debtors 5 3,182    3,030 
Cash at bank and in hand 33,897    54,451 
38,859    58,201 
Creditors: amount falling due within one year 6 (38,634)   (26,298)
Net current assets 225    31,903 
 
Total assets less current liabilities 37,295    64,246 
Creditors: amount falling due after more than one year 7 (7,125)   (10,142)
Provisions for liabilities 8 (7,043)   (6,145)
Net assets 23,127    47,959 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 23,126    47,958 
Shareholder's funds 23,127    47,959 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 23 October 2023 and were signed by:


-------------------------------
Mr J Williams
Director
3
General Information
Cafe Roma Ltd is a private company, limited by shares, registered in England and Wales, registration number 04680494, registration address Civic Centre Square, Armada Way, Plymouth, Devon, PL1 2AA.

The presentation currency is £ sterling.
1.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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 balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 yrs Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 March 2022 56,342    10,039    2,126    4,863    73,370 
Additions 18,434          18,434 
Disposals (1,307)         (1,307)
At 28 February 2023 73,469    10,039    2,126    4,863    90,497 
Depreciation
At 01 March 2022 30,422    5,510    2,078    3,017    41,027 
Charge for year 10,904    1,132    12    923    12,971 
On disposals (571)         (571)
At 28 February 2023 40,755    6,642    2,090    3,940    53,427 
Net book values
Closing balance as at 28 February 2023 32,714    3,397    36    923    37,070 
Opening balance as at 01 March 2022 25,920    4,529    48    1,846    32,343 


4.

Stocks

2023
£
  2022
£
Stocks 1,780    720 
1,780    720 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 3,182    3,030 
3,182    3,030 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors   43 
Bank Loans & Overdrafts 3,010    2,950 
Taxation and Social Security 16,923    4,364 
Other Creditors 18,701    18,941 
38,634    26,298 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 7,125    10,142 
7,125    10,142 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 7,043    6,145 
7,043    6,145 

9.

Ultimate controlling party

The ultimate controlling party is Mr J Williams.
4