2022-09-01 2023-08-31 false Capium Accounts Production 1.1 11499004 bus:FullAccounts 2022-09-01 2023-08-31 11499004 bus:FRS102 2022-09-01 2023-08-31 11499004 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 11499004 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 11499004 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 11499004 2022-09-01 2023-08-31 11499004 2023-08-31 11499004 bus:RegisteredOffice 2022-09-01 2023-08-31 11499004 core:WithinOneYear 2023-08-31 11499004 core:AfterOneYear 2023-08-31 11499004 bus:Director1 2022-09-01 2023-08-31 11499004 bus:Director1 2023-08-31 11499004 bus:Director1 2021-09-01 2022-08-31 11499004 2021-09-01 11499004 bus:CompanySecretary1 2022-09-01 2023-08-31 11499004 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 11499004 2021-09-01 2022-08-31 11499004 2022-08-31 11499004 core:WithinOneYear 2022-08-31 11499004 core:AfterOneYear 2022-08-31 11499004 bus:EntityAccountantsOrAuditors 2021-09-01 2022-08-31 11499004 core:FurnitureFittings 2022-09-01 2023-08-31 11499004 core:FurnitureFittings 2023-08-31 11499004 core:FurnitureFittings 2022-08-31 11499004 core:ComputerEquipment 2022-09-01 2023-08-31 11499004 core:ComputerEquipment 2023-08-31 11499004 core:ComputerEquipment 2022-08-31 11499004 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 11499004 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-08-31 11499004 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 11499004 core:CostValuation core:Non-currentFinancialInstruments 2022-08-31 11499004 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-08-31 11499004 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 11499004 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 11499004 core:Non-currentFinancialInstruments 2023-08-31 11499004 core:Non-currentFinancialInstruments 2022-08-31 11499004 core:ShareCapital 2023-08-31 11499004 core:ShareCapital 2022-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2023-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2022-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2022-09-01 11499004 core:RetainedEarningsAccumulatedLosses 2021-09-01 11499004 core:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2021-09-01 2022-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2023-08-31 11499004 core:RetainedEarningsAccumulatedLosses 2022-08-31 11499004 dpl:Item1 2022-09-01 11499004 dpl:Item1 2023-08-31 11499004 dpl:Item1 2021-09-01 11499004 dpl:Item1 2022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 11499004


 

 

 

ABC CAFE WEST LONDON LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Director Md Nurul Amin MAJUMDER
Registered Number 11499004
Registered Office UNIT 1 PALACE SHOPPING CENTRE
14 SOUTH ROAD SOUTHALL
UB1 1RT
Accountants S & H ACCOUNTANTS
Office 204, Citibase, Oakland House
76 Talbot Road
Manchester
M16 0PQ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 August 2023.
Principal activities
Principal activity of the company during the financial year was of ...
Director
The director who served the company throughout the year was as follows:
Md Nurul Amin MAJUMDER
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Md Nurul Amin MAJUMDER
Director

Date approved: 15 March 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
S & H ACCOUNTANTS
31 August 2023



....................................................
S & H ACCOUNTANTS
Office 204, Citibase, Oakland House
76 Talbot Road
Manchester
M16 0PQ
15 March 2024
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 632    443 
632    443 
Current assets      
Stocks 4 9,907    2,327 
Debtors 5   1,200 
Cash at bank and in hand 2,944    6,857 
12,851    10,384 
Creditors: amount falling due within one year 6 (25,099)   (11,884)
Net current liabilities (12,248)   (1,500)
 
Total assets less current liabilities (11,616)   (1,057)
Provisions for liabilities 7 (556)  
Net liabilities (12,172)   (1,057)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (12,272)   (1,157)
Shareholder's funds (12,172)   (1,057)
 


For the year ended 31 August 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 15 March 2024 and were signed by:


-------------------------------
Md Nurul Amin MAJUMDER
Director
4
  Retained Earnings   Total
£ £
At 01 September 2021 1,575  1,675 
Profit for the year (2,732) (2,732)
Total comprehensive income for the year (2,732) (2,732)
Total investments by and distributions to owners
At 31 August 2022 (1,157) (1,057)
At 01 September 2022 (1,157) (1,057)
Profit for the year (11,115) (11,115)
Total comprehensive income for the year (11,115) (11,115)
Total investments by and distributions to owners
At 31 August 2023 (12,272) (12,172)
5
General Information
ABC CAFE WEST LONDON LIMITED is a private company, limited by shares, registered in , registration number 11499004, registration address UNIT 1 PALACE SHOPPING CENTRE, 14 SOUTH ROAD SOUTHALL, UB1 1RT.

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.
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:
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Preference shares
The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 September 2022 613      613 
Additions   189    189 
Disposals    
At 31 August 2023 613    189    802 
Depreciation
At 01 September 2022 92      92 
Charge for year 78      78 
On disposals    
At 31 August 2023 170      170 
Net book values
Closing balance as at 31 August 2023 443    189    632 
Opening balance as at 01 September 2022 443      443 


4.

Stocks

2023
£
  2022
£
Stocks 9,907    2,327 
9,907    2,327 

5.

Debtors: amounts falling due after one year

2023
£
  2022
£
Other Debtors   1,200 
  1,200 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
PAYE & Social Security 1,657    1,039 
Other Creditors   810 
Directors' Current Accounts 23,442    10,035 
25,099    11,884 

7.

Provisions for liabilities

2023
£
  2022
£
Pension Provisions 556   
556   

6