9 November 2022 false No description of principal activity Taxfiler 2023.14 14472159business:PrivateLimitedCompanyLtd2022-11-092023-11-30 144721592022-11-08 144721592022-11-092023-11-30 14472159business:AuditExemptWithAccountantsReport2022-11-092023-11-30 14472159business:FilletedAccounts2022-11-092023-11-30 144721592023-11-30 14472159business:Director12022-11-092023-11-30 14472159business:RegisteredOffice2022-11-092023-11-30 14472159core:WithinOneYear2023-11-30 14472159core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 14472159core:RevaluationReservecore:PreviouslyStatedAmount2023-11-30 14472159core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 14472159core:PreviouslyStatedAmount2023-11-30 14472159business:SmallEntities2022-11-092023-11-30 14472159countries:EnglandWales2022-11-092023-11-30 14472159core:PlantMachinery2022-11-092023-11-30 14472159core:PlantMachinery2022-11-08 14472159core:PlantMachinery2023-11-30 14472159core:RevaluationPropertyDeferredTax2023-11-30 iso4217:GBP xbrli:pure
Company Registration No. 14472159 (England and Wales)
Nelly's Cafe Ltd Unaudited accounts for the period from 9 November 2022 to 30 November 2023
Nelly's Cafe Ltd Unaudited accounts Contents
Page
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Nelly's Cafe Ltd Company Information for the period from 9 November 2022 to 30 November 2023
Director
M Bolton
Company Number
14472159 (England and Wales)
Registered Office
Unit 15 Poplar Road Business Units Poplar Road Cleethorpes N E Lincs DN35 8BL
Accountants
LRCA Limited McCue House 70 Wilton Road Grimsby N E Lincs DN36 4AW
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Nelly's Cafe Ltd Statement of financial position as at 30 November 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
3,469 
Current assets
Inventories
1,500 
Debtors
2,388 
Cash at bank and in hand
666 
4,554 
Creditors: amounts falling due within one year
(14,333)
Net current liabilities
(9,779)
Total assets less current liabilities
(6,310)
Provisions for liabilities
Deferred tax
(659)
Net liabilities
(6,969)
Capital and reserves
Called up share capital
1 
Revaluation reserve
3,841 
Profit and loss account
(10,811)
Shareholders' funds
(6,969)
For the period ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts 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 FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 February 2024 and were signed on its behalf by
M Bolton Director Company Registration No. 14472159
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Nelly's Cafe Ltd Notes to the Accounts for the period from 9 November 2022 to 30 November 2023
1
Statutory information
Nelly's Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 14472159. The registered office is Unit 15 Poplar Road Business Units, Poplar Road, Cleethorpes, N E Lincs, DN35 8BL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Plant and machinery is carried at a revalued amount beings it's fair value at the date of revaluation less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Nelly's Cafe Ltd Notes to the Accounts for the period from 9 November 2022 to 30 November 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At valuation 
At 9 November 2022
- 
Revaluations
4,500 
At 30 November 2023
4,500 
Depreciation
Surplus on revaluation
1,031 
At 30 November 2023
1,031 
Net book value
At 30 November 2023
3,469 
Plant and machinery was acquired at nil cost. This was valued by the director based on the cost of acquiring similar equipment at a similar condition.
5
Debtors
2023 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,388 
6
Creditors: amounts falling due within one year
2023 
£ 
Trade creditors
1,396 
Taxes and social security
535 
Other creditors
10,564 
Accruals
1,838 
14,333 
7
Deferred taxation
2023 
£ 
Revaluation of land and buildings
659 
2023 
£ 
Charged to other comprehensive income
659 
Provision at end of period
659 
8
Average number of employees
During the period the average number of employees was 3.
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