Registered number
10713367
Cafe De Vivaldi Limited
Filleted Accounts
30 April 2023
Cafe De Vivaldi Limited
Registered number: 10713367
Balance Sheet
as at 30 April 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 30,616 27,811
Current assets
Stocks 6,090 6,090
Debtors 4 32,898 193
Current Account (2) (59) (59)
Cash at bank and in hand 52,658 50,909
91,587 57,133
Creditors: amounts falling due within one year 5 (65,166) (65,533)
Net current assets/(liabilities) 26,421 (8,400)
Net assets 57,037 19,411
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 56,037 18,411
Shareholder's funds 57,037 19,411
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Irfan Tas
Director
Approved by the board on 24 November 2023
Cafe De Vivaldi Limited
Notes to the Accounts
for the year ended 30 April 2023
1 Accounting policies
Turnover
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 7 7
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 May 2022 25,000 3,000 28,000
Additions - 3,535 3,535
At 30 April 2023 25,000 6,535 31,535
Depreciation
At 1 May 2022 - 189 189
Charge for the year - 730 730
At 30 April 2023 - 919 919
Net book value
At 30 April 2023 25,000 5,616 30,616
At 30 April 2022 25,000 2,811 27,811
4 Debtors 2023 2022
£ £
Zonin 1821 1,474 -
VAT - Input 113 -
Director`s account 16,520 -
British Gas - 193
Other debtors 14,791 -
5 Creditors: amounts falling due within one year 2023 2022
£ £
Zeliha Durak 897 -
Sinem Damla Dasik 813 -
Nazan Boyaci - 494
Mustafa Mustafa 1,072 966
Irfan Tas - 900
Pension (Nest) 1,030 1,030
Loan 28,878 39,785
Bank loans and overdrafts - 78
Trade creditors 8,516 -
Taxation and social security costs 22,758 17,031
Other creditors 1,202 5,249
65,166 65,533
6 Other information
Cafe De Vivaldi Limited is a private company limited by shares and incorporated in England. Its registered office is:
565 Green Lanes
Harringey
London
N8 0RL
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