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REGISTERED NUMBER: 05109694 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

CAFE LOCO TRADING LTD

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAFE LOCO TRADING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr G D Wellstead
Mr G Makris





REGISTERED OFFICE: Solar House
282 Chase Road
London
N14 6NZ





REGISTERED NUMBER: 05109694 (England and Wales)





ACCOUNTANTS: Freemans Partnership LLP
Chartered Certifed Accountants
Solar House
282 Chase Road
London
N14 6NZ

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,880 13,848

CURRENT ASSETS
Stocks 5 996 1,268
Debtors 6 23,288 23,392
Cash at bank and in hand 22,168 36,542
46,452 61,202
CREDITORS
Amounts falling due within one year 7 3,129 3,323
NET CURRENT ASSETS 43,323 57,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

54,203

71,727

CREDITORS
Amounts falling due after more than one
year

8

(39,900

)

(45,370

)

PROVISIONS FOR LIABILITIES 9 (4,317 ) (4,317 )
NET ASSETS 9,986 22,040

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 9,984 22,038
SHAREHOLDERS' FUNDS 9,986 22,040

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

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

The directors acknowledge their 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.

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

BALANCE SHEET - continued
31 MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 November 2023 and were signed on its behalf by:





Mr G Makris - Director


CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

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


1. STATUTORY INFORMATION

Cafe Loco Trading 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold - Over the term of lease
Fixtures fittings & Equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax
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.

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.

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

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


2. ACCOUNTING POLICIES - continued

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 2 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
fittings Motor
Leasehold & Equipment vehicles Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 55,658 131,434 22,300 209,392
DEPRECIATION
At 1 April 2022 55,658 121,567 18,319 195,544
Charge for year - 1,973 995 2,968
At 31 March 2023 55,658 123,540 19,314 198,512
NET BOOK VALUE
At 31 March 2023 - 7,894 2,986 10,880
At 31 March 2022 - 9,867 3,981 13,848

5. STOCKS
31.3.23 31.3.22
£    £   
Stocks 996 1,268

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 3,791 895
Other debtors 200 3,200
Prepayments 19,297 19,297
23,288 23,392

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 2,042 2,855
Social security and other taxes 209 337
Pension 131 131
Directors' current accounts 747 -
3,129 3,323

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans more 5 yr by instal 39,900 45,370

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 39,900 45,370

9. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 4,317 4,317

Deferred
tax
£   
Balance at 1 April 2022 4,317
Balance at 31 March 2023 4,317

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary Shares £1 2 2

CAFE LOCO TRADING LTD (REGISTERED NUMBER: 05109694)

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


11. RESERVES
Retained
earnings
£   

At 1 April 2022 22,038
Deficit for the year (12,054 )
At 31 March 2023 9,984