Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30No description of principal activityfalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-07-01false1616true SC508869 2022-07-01 2023-06-30 SC508869 2021-07-01 2022-06-30 SC508869 2023-06-30 SC508869 2022-06-30 SC508869 c:CompanySecretary1 2022-07-01 2023-06-30 SC508869 c:Director1 2022-07-01 2023-06-30 SC508869 c:Director2 2022-07-01 2023-06-30 SC508869 c:Director3 2022-07-01 2023-06-30 SC508869 c:Director4 2022-07-01 2023-06-30 SC508869 c:RegisteredOffice 2022-07-01 2023-06-30 SC508869 d:Buildings 2022-07-01 2023-06-30 SC508869 d:Buildings 2023-06-30 SC508869 d:Buildings 2022-06-30 SC508869 d:Buildings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC508869 d:PlantMachinery 2022-07-01 2023-06-30 SC508869 d:PlantMachinery 2023-06-30 SC508869 d:PlantMachinery 2022-06-30 SC508869 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC508869 d:FurnitureFittings 2022-07-01 2023-06-30 SC508869 d:FurnitureFittings 2023-06-30 SC508869 d:FurnitureFittings 2022-06-30 SC508869 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC508869 d:OwnedOrFreeholdAssets 2022-07-01 2023-06-30 SC508869 d:CurrentFinancialInstruments 2023-06-30 SC508869 d:CurrentFinancialInstruments 2022-06-30 SC508869 d:Non-currentFinancialInstruments 2023-06-30 SC508869 d:Non-currentFinancialInstruments 2022-06-30 SC508869 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC508869 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 SC508869 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 SC508869 d:Non-currentFinancialInstruments d:AfterOneYear 2022-06-30 SC508869 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 SC508869 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-06-30 SC508869 d:ShareCapital 2023-06-30 SC508869 d:ShareCapital 2022-06-30 SC508869 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC508869 d:RetainedEarningsAccumulatedLosses 2022-06-30 SC508869 c:FRS102 2022-07-01 2023-06-30 SC508869 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 SC508869 c:FullAccounts 2022-07-01 2023-06-30 SC508869 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
Registered number: SC508869










10 CAFE BAR LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

 
10 CAFE BAR LIMITED
 

COMPANY INFORMATION


Directors
Mr Alan John Hampton 
Mrs  Caroline Hampton 
Mr Brett Aston Hampton 
Mr Dexter Elliott Hampton 




Company secretary
Mrs Caroline Hampton



Registered number
SC508869



Registered office
Sunnydene
97a Glamis Road

Forfar

Angus

DD8 1DR




Accountants
EQ Accountants LLP
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
10 CAFE BAR LIMITED
REGISTERED NUMBER: SC508869

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
18,253
18,995

  
18,253
18,995

Current assets
  

Stocks
  
16,684
15,780

Debtors: amounts falling due within one year
 5 
11,661
11,311

Cash at bank and in hand
  
47,229
63,998

  
75,574
91,089

Creditors: amounts falling due within one year
 6 
(78,187)
(82,500)

Net current (liabilities)/assets
  
 
 
(2,613)
 
 
8,589

Total assets less current liabilities
  
15,640
27,584

Creditors: amounts falling due after more than one year
 7 
(20,833)
(31,666)

Provisions for liabilities
  

Deferred tax
  
(2,023)
(1,545)

  
 
 
(2,023)
 
 
(1,545)

Net liabilities
  
(7,216)
(5,627)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(7,316)
(5,727)

  
(7,216)
(5,627)


Page 1

 
10 CAFE BAR LIMITED
REGISTERED NUMBER: SC508869

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 November 2023.




Mr Alan John Hampton
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

10 Cafe Bar Limited is a private limited company limited by shares and incorporated in Scotland.  The registered office is Sunnydene, 97a Glamis Road, Forfar, Angus, DD8 1DR and the Company registration number is SC508869.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on the going concern basis. The profit and loss reserves are negative and the company is dependant on the continuing support from the directors. The directors have confirmed that they intend to support the company for the foreseeable future.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Tenants Improvements
-
10% straight line
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

 
2.10

Current and deferred taxation

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

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 16 (2022 - 16).

Page 5

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

4.


Tangible fixed assets





Tenants improvements
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2022
10,864
11,309
9,326
31,499


Additions
-
3,391
-
3,391



At 30 June 2023

10,864
14,700
9,326
34,890



Depreciation


At 1 July 2022
2,172
5,951
4,381
12,504


Charge for the year on owned assets
1,086
1,090
1,957
4,133



At 30 June 2023

3,258
7,041
6,338
16,637



Net book value



At 30 June 2023
7,606
7,659
2,988
18,253



At 30 June 2022
8,692
5,358
4,945
18,995

Page 6

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

5.


Debtors

2023
2022
£
£


Other debtors
3,545
-

Prepayments and accrued income
8,116
11,311

11,661
11,311



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
10,000
9,167

Trade creditors
33,508
36,822

Other taxation and social security
12,509
11,790

Other creditors
7,942
13,442

Accruals and deferred income
14,228
11,279

78,187
82,500



7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
20,833
31,666

20,833
31,666


Page 7

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

8.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
10,000
9,167


10,000
9,167


Amounts falling due 2-5 years

Bank loans
20,833
31,666


20,833
31,666


30,833
40,833



9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £1,095 (2022 - £1,168) . Contributions totalling £49 (2022 - £46) were payable to the fund at the reporting date and are included in creditors.


Page 8