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Registered number: 08010439
Nino Cafe (St Albans) Ltd
Financial Statements
For The Year Ended 31 March 2023
Newman Morris Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08010439
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 229,969 6,626
229,969 6,626
CURRENT ASSETS
Stocks 5 600 637
Cash at bank and in hand 12,047 13,043
12,647 13,680
Creditors: Amounts Falling Due Within One Year 6 (53,126 ) (12,396 )
NET CURRENT ASSETS (LIABILITIES) (40,479 ) 1,284
TOTAL ASSETS LESS CURRENT LIABILITIES 189,490 7,910
Creditors: Amounts Falling Due After More Than One Year 7 (183,130 ) -
NET ASSETS 6,360 7,910
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 6,260 7,810
SHAREHOLDERS' FUNDS 6,360 7,910
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Yamine Aklouche
Director
27/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nino Cafe (St Albans) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08010439 . The registered office is Wellington House 273-275 High Street, London Colney, St Albans, Hertfordshire, AL2 1HA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not Depreciated
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2022 - 11,143 120 11,263
Additions 225,000 - - 225,000
As at 31 March 2023 225,000 11,143 120 236,263
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 - 4,517 120 4,637
Provided during the period - 1,657 - 1,657
As at 31 March 2023 - 6,174 120 6,294
Net Book Value
As at 31 March 2023 225,000 4,969 - 229,969
As at 1 April 2022 - 6,626 - 6,626
5. Stocks
2023 2022
£ £
Stock 600 637
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 667 -
Net wages 6,328 -
Accruals and deferred income 3,430 1,230
Director's loan account 42,701 11,166
53,126 12,396
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 183,130 -
183,130 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4