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REGISTERED NUMBER: 10592257 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

THE LOCKER CAFE LIMITED

THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

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


THE LOCKER CAFE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Ms S Inam
O Inam





REGISTERED OFFICE: Unit 1, Cambridge House
Camboro Business Park
Oakington Road, Girton
CAMBRIDGE
Cambridgeshire
CB3 0QH





REGISTERED NUMBER: 10592257 (England and Wales)





ACCOUNTANTS: Staffords
Chartered Accountants
Unit 1, Cambridge House
Camboro Business Park
Oakington Road, Girton
CAMBRIDGE
Cambridgeshire
CB3 0QH

THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 54,247 58,123
Tangible assets 5 17,520 6,584
71,767 64,707

CURRENT ASSETS
Debtors 6 18,521 14,359
Cash at bank 46,600 13,175
65,121 27,534
CREDITORS
Amounts falling due within one year 7 107,664 75,421
NET CURRENT LIABILITIES (42,543 ) (47,887 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,224

16,820

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 29,124 16,720
SHAREHOLDERS' FUNDS 29,224 16,820

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.

THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2023 and were signed on its behalf by:





O Inam - Director


THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

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


1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of twenty years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold Improvements - 20% on cost
Plant and machinery - 20% on cost

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 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.

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.

THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 77,500
AMORTISATION
At 1 April 2022 19,377
Amortisation for year 3,876
At 31 March 2023 23,253
NET BOOK VALUE
At 31 March 2023 54,247
At 31 March 2022 58,123

5. TANGIBLE FIXED ASSETS
Leasehold Plant and
Improvements machinery Totals
£    £    £   
COST
At 1 April 2022 53,441 48,239 101,680
Additions - 14,375 14,375
At 31 March 2023 53,441 62,614 116,055
DEPRECIATION
At 1 April 2022 53,441 41,655 95,096
Charge for year - 3,439 3,439
At 31 March 2023 53,441 45,094 98,535
NET BOOK VALUE
At 31 March 2023 - 17,520 17,520
At 31 March 2022 - 6,584 6,584

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 18,521 14,359

THE LOCKER CAFE LIMITED (REGISTERED NUMBER: 10592257)

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


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 12,367 624
Taxation and social security 25,779 25,149
Other creditors 69,518 49,648
107,664 75,421

8. CALLED UP SHARE CAPITAL

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

9. RELATED PARTY DISCLOSURES

There were no material related party transactions which were not concluded under normal market conditions.