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Registered Number: 05868305
England and Wales

 

 

 

CAFE' ZEERA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
Accountants report

You consider that the company is exempt from an audit for the year ended 31 May 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.



....................................................
RCi Chartered Accountants and Business Advisors
Windsor House
9-15 Adelaide Street
Luton
LU1 5BJ
12 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 16,392    18,213 
Investments 5 45,000    50,000 
61,392    68,213 
Current assets      
Stocks 1,583    3,157 
Debtors   2,083 
Cash at bank and in hand 9,943    4,473 
11,526    9,713 
Creditors: amount falling due within one year (31,298)   (22,570)
Net current liabilities (19,772)   (12,857)
 
Total assets less current liabilities 41,620    55,356 
Creditors: amount falling due after more than one year (12,298)   (16,197)
Net assets 29,322    39,159 
 

Capital and reserves
     
Called up share capital 6 40    40 
Profit and loss account 29,282    39,119 
Shareholder's funds 29,322    39,159 
 


For the year ended 31 May 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 February 2024 and were signed by:


-------------------------------
Huson Miah
Director
2
General Information
Cafe' Zeera Limited is a private company, limited by shares, registered in England and Wales, registration number 05868305, registration address Windsor House, 9-15 Adelaide Street, Luton, Bedfordshire, LU1 5BJ.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Fixtures and Fittings 10 Reducing Balance
Motor Vehicles 10 Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
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.
2.

Staff Costs

2023
£
  2022
£
Wages and salaries 79,073    84,540 
Social security costs 4,019    4,490 
Other staff costs 268    3,276 
83,360    92,306 
 
Average number of employees during the year Number   Number
Administration 8    8 
 

3.

Average number of employees

Average number of employees during the year was 6 (2022 : 7).
4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 June 2022 600    89,829    90,429 
Additions    
Disposals    
At 31 May 2023 600    89,829    90,429 
Depreciation
At 01 June 2022 600    71,616    72,216 
Charge for year   1,821    1,821 
On disposals    
At 31 May 2023 600    73,437    74,037 
Net book values
Closing balance as at 31 May 2023   16,392    16,392 
Opening balance as at 01 June 2022   18,213    18,213 


5.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 June 2022 45,000    45,000 
Additions  
Transfer to/from tangible fixed assets  
Disposals  
At 31 May 2023 45,000    45,000 

6.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
40 Class A shares of £1.00 each 40    40 
40    40 

3