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DAVID STREET CAFE LIMITED

Unaudited Financial Statements

for the Year Ended 31 July 2023






DAVID STREET CAFE LIMITED (REGISTERED NUMBER: 03392146)

Contents of the Financial Statements
for the Year Ended 31 July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5

Chartered Accountants' Report 6

DAVID STREET CAFE LIMITED

Company Information
for the Year Ended 31 July 2023







DIRECTORS: P Dunderdale
M Dunderdale
J Podesta



REGISTERED OFFICE: 4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



REGISTERED NUMBER: 03392146 (England and Wales)



ACCOUNTANTS: Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH



BANKERS: HSBC Bank plc
Queen Street
Morley
Leeds
West Yorkshire
LS27 8DY

DAVID STREET CAFE LIMITED (REGISTERED NUMBER: 03392146)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,601 19,008

CURRENT ASSETS
Stocks 12,472 4,420
Debtors 5 10,500 8,000
Cash at bank and in hand 4,250 8,574
27,222 20,994
CREDITORS
Amounts falling due within one year 6 19,707 15,272
NET CURRENT ASSETS 7,515 5,722
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,116

24,730

CAPITAL AND RESERVES
Called up share capital 7 120 120
Retained earnings 8 24,996 24,610
SHAREHOLDERS' FUNDS 25,116 24,730

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2023 and were signed on its behalf by:





M Dunderdale - Director


DAVID STREET CAFE LIMITED (REGISTERED NUMBER: 03392146)

Notes to the Financial Statements
for the Year Ended 31 July 2023


1. STATUTORY INFORMATION

David Street Cafe Limited is a private company, limited by shares , registered in England and Wales. 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
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.
Short leasehold - in accordance with the property
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

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.

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.

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 4 (2022 - 5 ) .

DAVID STREET CAFE LIMITED (REGISTERED NUMBER: 03392146)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 August 2022 49,932 39,148 10,776 2,100 101,956
Additions - - 316 - 316
At 31 July 2023 49,932 39,148 11,092 2,100 102,272
DEPRECIATION
At 1 August 2022 41,293 30,005 9,744 1,906 82,948
Charge for year - 1,333 197 193 1,723
At 31 July 2023 41,293 31,338 9,941 2,099 84,671
NET BOOK VALUE
At 31 July 2023 8,639 7,810 1,151 1 17,601
At 31 July 2022 8,639 9,143 1,032 194 19,008

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 10,500 4,500
Other debtors - 3,500
10,500 8,000

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 4,041 -
Trade creditors 1 -
Taxation and social security 6,405 8,156
Other creditors 9,260 7,116
19,707 15,272

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
120 Ordinary £1 120 120

DAVID STREET CAFE LIMITED (REGISTERED NUMBER: 03392146)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


8. RESERVES
Retained
earnings
£   

At 1 August 2022 24,610
Profit for the year 15,386
Dividends (15,000 )
At 31 July 2023 24,996

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
David Street Cafe Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David Street Cafe Limited for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of David Street Cafe Limited, as a body, in accordance with the terms of our engagement letter dated 26 June 1997. Our work has been undertaken solely to prepare for your approval the financial statements of David Street Cafe Limited and state those matters that we have agreed to state to the Board of Directors of David Street Cafe Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than David Street Cafe Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that David Street Cafe Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of David Street Cafe Limited. You consider that David Street Cafe Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of David Street Cafe Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Botros & Co
Chartered Accountants
4 Northwest Business Park
Servia Hill
Leeds
West Yorkshire
LS6 2QH


23 August 2023