IRIS Accounts Production v23.1.0.753 08680428 director 1.5.22 30.4.23 30.4.23 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure086804282022-04-30086804282023-04-30086804282022-05-012023-04-30086804282021-04-30086804282021-05-012022-04-30086804282022-04-3008680428ns16:EnglandWales2022-05-012023-04-3008680428ns15:PoundSterling2022-05-012023-04-3008680428ns11:Director12022-05-012023-04-3008680428ns11:PrivateLimitedCompanyLtd2022-05-012023-04-3008680428ns11:SmallEntities2022-05-012023-04-3008680428ns11:AuditExempt-NoAccountantsReport2022-05-012023-04-3008680428ns11:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3008680428ns11:SmallCompaniesRegimeForAccounts2022-05-012023-04-3008680428ns11:FullAccounts2022-05-012023-04-3008680428ns11:OrdinaryShareClass12022-05-012023-04-3008680428ns6:CurrentFinancialInstruments2023-04-3008680428ns6:CurrentFinancialInstruments2022-04-3008680428ns6:Non-currentFinancialInstruments2023-04-3008680428ns6:Non-currentFinancialInstruments2022-04-3008680428ns6:ShareCapital2023-04-3008680428ns6:ShareCapital2022-04-3008680428ns6:RetainedEarningsAccumulatedLosses2023-04-3008680428ns6:RetainedEarningsAccumulatedLosses2022-04-3008680428ns11:RegisteredOffice2022-05-012023-04-3008680428ns6:PlantMachinery2022-05-012023-04-3008680428ns6:LandBuildings2022-04-3008680428ns6:PlantMachinery2022-04-3008680428ns6:LandBuildings2022-05-012023-04-3008680428ns6:LandBuildings2023-04-3008680428ns6:PlantMachinery2023-04-3008680428ns6:LandBuildings2022-04-3008680428ns6:PlantMachinery2022-04-3008680428ns6:WithinOneYearns6:CurrentFinancialInstruments2023-04-3008680428ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3008680428ns6:CurrentFinancialInstruments2022-05-012023-04-3008680428ns11:OrdinaryShareClass12023-04-30
REGISTERED NUMBER: 08680428 (England and Wales)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

316 HOME CAFE LIMITED

316 HOME CAFE LIMITED (REGISTERED NUMBER: 08680428)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


316 HOME CAFE LIMITED (REGISTERED NUMBER: 08680428)

BALANCE SHEET
30 APRIL 2023

30/4/23 30/4/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 248,172 249,323

CURRENT ASSETS
Debtors 5 3,002 8,473
Cash at bank 19,263 11,135
22,265 19,608
CREDITORS
Amounts falling due within one year 6 38,376 90,423
NET CURRENT LIABILITIES (16,111 ) (70,815 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

232,061

178,508

CREDITORS
Amounts falling due after more than one year 7 250,000 200,000
NET LIABILITIES (17,939 ) (21,492 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (18,039 ) (21,592 )
SHAREHOLDERS' FUNDS (17,939 ) (21,492 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2023 and were signed by:



Mr T H Wong - Director


316 HOME CAFE LIMITED (REGISTERED NUMBER: 08680428)

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

1. STATUTORY INFORMATION

316 Home Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08680428

Registered office: 54 Lisvane Street
Cardiff
Glamorgan
CF24 4LL

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.

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Therefore the financial statements have been prepared on a going concern basis.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

316 HOME CAFE LIMITED (REGISTERED NUMBER: 08680428)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 248,023 14,555 262,578
DEPRECIATION
At 1 May 2022 - 13,255 13,255
Charge for year - 1,151 1,151
At 30 April 2023 - 14,406 14,406
NET BOOK VALUE
At 30 April 2023 248,023 149 248,172
At 30 April 2022 248,023 1,300 249,323

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Other debtors 3,002 8,473

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/4/23 30/4/22
£    £   
Other creditors 38,376 90,423

Included within 'Other creditors' is amounts payable on demand to the company director.

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/4/23 30/4/22
£    £   
Other creditors 250,000 200,000

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30/4/23 30/4/22
value: £    £   
100 Ordinary 1 100 100