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Registration number: 04155437

Caffe Java Limited

Unaudited Financial Statements

for the Year Ended 28 February 2023

 

Caffe Java Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 6

 

Caffe Java Limited

(Registration number: 04155437)
Balance Sheet as at 28 February 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

7,619

8,964

Current assets

 

Stocks

5

3,488

4,466

Debtors

6

6,456

4,779

Cash at bank and in hand

 

180,992

148,227

 

190,936

157,472

Creditors: Amounts falling due within one year

7

(196,982)

(162,240)

Net current liabilities

 

(6,046)

(4,768)

Total assets less current liabilities

 

1,573

4,196

Provisions for liabilities

(1,448)

(1,703)

Net assets

 

125

2,493

Capital and reserves

 

Called up share capital

1

1

Profit and loss account

124

2,492

Shareholders' funds

 

125

2,493

 

Caffe Java Limited

(Registration number: 04155437)
Balance Sheet as at 28 February 2023

For the financial year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account and Directors' Report has been taken.

Approved and authorised by the Board on 24 November 2023 and signed on its behalf by:
 

.........................................
Mr Simon Alex Hilton
Company secretary and director

 

Caffe Java Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
24 Ironmarket
Newcastle Under Lyme
Staffordshire
ST5 1RH

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received for the sale of goods in the ordinary course of the company’s activities, which is that of a cafe restaurant. Turnover is shown net of value added tax where applicable, and discounts. The company recognises revenue at the point of sale and is recorded accordingly.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Caffe Java Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Property improvements

15% reducing balance

Fixtures and fittings

15% reducing balance

Equipment

15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

At each reporting date, stocks are assessed for impairment. Provision is made for damaged, obsolete and slow moving stocks where appropriate. Any impairment loss is recognised immediately in profit or loss.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Caffe Java Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

4

Tangible assets

Short leasehold land and buildings
£

Office equipment
£

Total
£

Cost or valuation

At 1 March 2022

11,513

28,290

39,803

At 28 February 2023

11,513

28,290

39,803

Depreciation

At 1 March 2022

10,102

20,737

30,839

Charge for the year

212

1,133

1,345

At 28 February 2023

10,314

21,870

32,184

Carrying amount

At 28 February 2023

1,199

6,420

7,619

At 28 February 2022

1,411

7,553

8,964

5

Stocks

2023
£

2022
£

Other inventories

3,488

4,466

6

Debtors

2023
£

2022
£

Other debtors

6,456

4,779

6,456

4,779

 

Caffe Java Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2023

7

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

4,576

9,986

Other creditors

192,406

152,254

196,982

162,240