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Registered Number: 09912165
England and Wales

 

 

 

ALMA CAFE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Alma Cafe Ltd for the year ended 31 December 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alma Cafe Ltd for the year ended 31 December 2023 which comprise of 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 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Alma Cafe Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Alma Cafe Ltd and state those matters that we have agreed to state to the Board of Directors of Alma Cafe Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alma Cafe Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Alma Cafe Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Alma Cafe Ltd. You consider that Alma Cafe Ltd 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 accounts of Alma Cafe Ltd. 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 accounts for the year ended 31 December 2023. 






....................................................
Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

22 April 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 117,911    131,593 
117,911    131,593 
Current assets      
Debtors: amounts falling due within one year 38,077    37,913 
Cash at bank and in hand 1,550    28,096 
39,627    66,009 
Creditors: amount falling due within one year (124,434)   (119,963)
Net current assets (84,807)   (53,954)
 
Total assets less current liabilities 33,104    77,639 
Creditors: amount falling due after more than one year (735,095)   (506,963)
Net assets (701,991)   (429,324)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (702,091)   (429,424)
Shareholder's funds (701,991)   (429,324)
 


For the year ended 31 December 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. 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 22 April 2024 and were signed by:


-------------------------------
Bakhtiyar Sadigli
Director
2
General Information
Alma Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 09912165, registration address 1 Lyric Square, London , W6 0NB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The director believes that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.
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:
Land and Buildings 13.5 Years Straight Line
Plant and Machinery 33% Reducing Balance
Fixtures and Fittings 33% Reducing Balance
Computer Equipment 33% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 33 (2022 : 25).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2023 196,966    82,354    28,020    10,810    318,150 
Additions   3,949        3,949 
Disposals        
At 31 December 2023 196,966    86,303    28,020    10,810    322,099 
Depreciation
At 01 January 2023 90,213    64,999    24,270    7,075    186,557 
Charge for year 9,243    5,893    1,250    1,245    17,631 
On disposals        
At 31 December 2023 99,456    70,892    25,520    8,320    204,188 
Net book values
Closing balance as at 31 December 2023 97,510    15,411    2,500    2,490    117,911 
Opening balance as at 01 January 2023 106,753    17,355    3,750    3,735    131,593 


4.

Going Concern

As at the year end the liabilities of the company exceeded its assets by £701,991 (2022 - £429,324). The company is therefore dependent on the support of its director. The accounts have been prepared on a going concern basis, as the director has no plans to withdraw support. 
3