THE TREEHOUSE CAFE CIC

Company limited by guarantee

Company Registration Number:
11927453 (England and Wales)

Unaudited statutory accounts for the year ended 20 February 2023

Period of accounts

Start date: 21 February 2022

End date: 20 February 2023

THE TREEHOUSE CAFE CIC

Contents of the Financial Statements

for the Period Ended 20 February 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THE TREEHOUSE CAFE CIC

Directors' report period ended 20 February 2023

The directors present their report with the financial statements of the company for the period ended 20 February 2023

Directors

The directors shown below have held office during the whole of the period from
21 February 2022 to 20 February 2023

Rachel Forsyth
Lorna Becker
Helen Barden


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
8 November 2023

And signed on behalf of the board by:
Name: Rachel Forsyth
Status: Director

THE TREEHOUSE CAFE CIC

Profit And Loss Account

for the Period Ended 20 February 2023

2023 2022


£

£
Turnover: 42,484 29,098
Cost of sales: ( 21,289 ) ( 10,321 )
Gross profit(or loss): 21,195 18,777
Administrative expenses: ( 79,651 ) ( 37,220 )
Other operating income: 96,293 48,935
Operating profit(or loss): 37,837 30,492
Interest receivable and similar income: 8 0
Profit(or loss) before tax: 37,845 30,492
Tax: ( 5,657 ) ( 4,997 )
Profit(or loss) for the financial year: 32,188 25,495

THE TREEHOUSE CAFE CIC

Balance sheet

As at 20 February 2023

Notes 2023 2022


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 12,816 7,922
Investments:   0 0
Total fixed assets: 12,816 7,922
Current assets
Stocks:   0 0
Debtors: 4 319 1,246
Cash at bank and in hand: 67,468 65,970
Investments:   0 0
Total current assets: 67,787 67,216
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 5 ( 7,236 ) ( 34,889 )
Net current assets (liabilities): 60,551 32,327
Total assets less current liabilities: 73,367 40,249
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: ( 2,155 ) ( 1,225 )
Accruals and deferred income: 0 0
Total net assets (liabilities): 71,212 39,024
Members' funds
Profit and loss account: 71,212 39,024
Total members' funds: 71,212 39,024

The notes form part of these financial statements

THE TREEHOUSE CAFE CIC

Balance sheet statements

For the year ending 20 February 2023 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.

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

This report was approved by the board of directors on 8 November 2023
and signed on behalf of the board by:

Name: Rachel Forsyth
Status: Director

The notes form part of these financial statements

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.Sale of goodsTurnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.Rendering of servicesTurnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:Plant & Machinery SLFixtures & Fittings SLComputer Equipment SL

    Other accounting policies

    TaxationIncome tax expense represents the sum of the tax currently payable and deferred tax.The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences.Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the assetto be recovered.Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects thetax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 3 3

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 21 February 2022 0 8,193 1,799 984 0 10,976
Additions 0 4,890 5,756 0 0 10,646
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 20 February 2023 0 13,083 7,555 984 0 21,622
Depreciation
At 21 February 2022 0 1,747 815 492 0 3,054
Charge for year 0 2,527 2,733 492 0 5,752
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 20 February 2023 0 4,274 3,548 984 0 8,806
Net book value
At 20 February 2023 0 8,809 4,007 0 0 12,816
At 20 February 2022 0 6,446 984 492 0 7,922

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2023

4. Debtors

2023 2022
£ £
Trade debtors 319 1,246
Prepayments and accrued income 0 0
Other debtors 0 0
Total 319 1,246
Debtors due after more than one year: 0 0

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 933 0
Accruals and deferred income 0 30,390
Other creditors 6,303 4,499
Total 7,236 34,889

COMMUNITY INTEREST ANNUAL REPORT

THE TREEHOUSE CAFE CIC

Company Number: 11927453 (England and Wales)

Year Ending: 20 February 2023

Company activities and impact

WE HAVE CONTINUED TO RUN GROUPS AND PROVIDE SUPPORT FOR OUR LOCAL COMMUNITY. WE HAVE ADDED GROUPS FOR OLDER PEOPLE AND MADE CONNECTIONS WITH OTHER LOCAL SERVICES FOR SIGNPOSTING FOR FURTHER SUPPORT. WE HAVE CREATED A COMMUNITY GARDEN FOR LOCALS TO SIT IN AND TEND. WE HAVE MET THE NEEDS OF LOCAL FAMILIES WITH OUR FREE PACKED LUNCHES FOR THOSE STRUGGLING FINANCIALLY.

Consultation with stakeholders

WE HAVE STAYED IN CONSTANT COMMUNICATION WITH OUR COMMUNITY. WE REGULARLY USE SOCIAL MEDIA AS A WAY ON FINDING OUT WHAT THE CURRENT NEEDS ARE AND ADAPTING WHAT WE OFFER ACCORDINGLY. WE SPEAK WITH CROSS SECTIONS OF OUR USERS FREQUENTLY TO ALLOW US TO SEEK OUT ANY RESOURCES THAT WE MAY NOT CURRENTLY OFFER.

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
8 November 2023

And signed on behalf of the board by:
Name: Rachel Forsyth
Status: Director