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REGISTERED NUMBER: SC343245 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023

FOR

CAFE ALBA LIMITED

CAFE ALBA LIMITED (REGISTERED NUMBER: SC343245)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CAFE ALBA LIMITED

COMPANY INFORMATION
for the Year Ended 31 May 2023







DIRECTORS: G MacNay
Mrs B MacNay



REGISTERED OFFICE: 43 Muirhead Way
Bishopbriggs
G64 1YG



REGISTERED NUMBER: SC343245 (Scotland)



ACCOUNTANTS: Curle & Co
Chartered Accountants
22 Backbrae Street
Kilsyth
G65 0NH



BANKERS: Santander
PO Box 10102
21 Prescot Street
London
E1 8TN

CAFE ALBA LIMITED (REGISTERED NUMBER: SC343245)

ABRIDGED BALANCE SHEET
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,212 46,700

CURRENT ASSETS
Stocks 57,463 52,239
Debtors 131,910 103,732
Cash at bank 58,100 8,230
247,473 164,201
CREDITORS
Amounts falling due within one year 272,553 200,171
NET CURRENT LIABILITIES (25,080 ) (35,970 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,132

10,730

CREDITORS
Amounts falling due after more than one
year

-

9,118
NET ASSETS 1,132 1,612

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 132 612
SHAREHOLDERS' FUNDS 1,132 1,612

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

CAFE ALBA LIMITED (REGISTERED NUMBER: SC343245)

ABRIDGED BALANCE SHEET - continued
31 May 2023



The financial statements were approved by the Board of Directors and authorised for issue on 18 April 2024 and were signed on its behalf by:





G MacNay - Director


CAFE ALBA LIMITED (REGISTERED NUMBER: SC343245)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Cafe Alba Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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 - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 42 (2022 - 55 ) .

CAFE ALBA LIMITED (REGISTERED NUMBER: SC343245)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 May 2023

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2022
and 31 May 2023 165,253
DEPRECIATION
At 1 June 2022 118,553
Charge for year 20,488
At 31 May 2023 139,041
NET BOOK VALUE
At 31 May 2023 26,212
At 31 May 2022 46,700

5. LOANS

An analysis of the maturity of loans is given below:

31.5.23 31.5.22
£    £   
Amounts falling due within one year or on demand:
Bank loans - 15,857

Amounts falling due between one and two years:
Bank loans - 1-2 years - 9,118

6. ULTIMATE CONTROLLING PARTY

The company is wholly owned & controlled by the directors