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Registered Number: 12469078
England and Wales

 

 

 

AROZA CAFÉ LTD


Abridged Accounts
 


Period of accounts

Start date: 01 March 2022

End date: 28 February 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts AROZA CAFÉ LTD for the year ended 28 February 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AROZA CAFÉ LTD for the year ended 28 February 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of AROZA CAFÉ LTD , as a body, in accordance with the terms of our engagement letter dated 22 November 2023. Our work has been undertaken solely to prepare for your approval the accounts of AROZA CAFÉ LTD and state those matters that we have agreed to state to the Board of Directors of AROZA CAFÉ LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AROZA CAFÉ LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that AROZA CAFÉ LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit AROZA CAFÉ LTD. You consider that AROZA CAFÉ LTD is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of AROZA CAFÉ LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.


T&K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
22 November 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   2,071 
  2,071 
Current assets      
Stocks   19,000 
Debtors 25,498    25,714 
Cash at bank and in hand (58)   (56)
25,440    44,658 
Creditors: amount falling due within one year (1,680)   (50,840)
Net current assets 23,760    (6,182)
 
Total assets less current liabilities 23,760    (4,111)
Creditors: amount falling due after more than one year (50,000)  
Net liabilities (26,240)   (4,111)
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account (26,241)   (4,112)
Shareholder's funds (26,240)   (4,111)
 


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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 November 2023 and were signed by:


-------------------------------
Khaled Adel Abdullah Alikhan
Director
2
General Information
AROZA CAFÉ LTD is a private company, limited by shares, registered in England and Wales, registration number 12469078, registration address 163 Dukes Road, London, W3 0SL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 March 2022 1,636    2,046    3,682 
Additions    
Disposals (1,636)   (2,046)   (3,682)
At 28 February 2023    
Depreciation
At 01 March 2022 716    895    1,611 
Charge for year 264    211    475 
On disposals (980)   (1,106)   (2,086)
At 28 February 2023    
Net book values
Closing balance as at 28 February 2023    
Opening balance as at 01 March 2022 920    1,151    2,071 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

3