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Company Registration No. 13333748 (England and Wales)
The Yellow Polka Dot Cafe Ltd Unaudited accounts for the year ended 30 April 2023
The Yellow Polka Dot Cafe Ltd Unaudited accounts Contents
Page
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The Yellow Polka Dot Cafe Ltd Company Information for the year ended 30 April 2023
Director
Sandra Patricia Ortiz Jimenez
Company Number
13333748 (England and Wales)
Registered Office
241 Caledonian Road London N1 1ED England
Accountants
ABR Chartered Accountants 2-4 Eastern Road St Georges House Romford RM1 3PJ
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The Yellow Polka Dot Cafe Ltd Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
16,200 
18,000 
Tangible assets
4,219 
5,625 
20,419 
23,625 
Current assets
Cash at bank and in hand
(237)
(211)
Creditors: amounts falling due within one year
(28,520)
(30,432)
Net current liabilities
(28,757)
(30,643)
Net liabilities
(8,338)
(7,018)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(8,339)
(7,019)
Shareholders' funds
(8,338)
(7,018)
For the year ending 30 April 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 27 March 2024 and were signed on its behalf by
Sandra Patricia Ortiz Jimenez Director Company Registration No. 13333748
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The Yellow Polka Dot Cafe Ltd Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
The Yellow Polka Dot Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 13333748. The registered office is 241 Caledonian Road, London, N1 1ED, England.
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 year, 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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
20,000 
At 30 April 2023
20,000 
Amortisation
At 1 May 2022
2,000 
Charge for the year
1,800 
At 30 April 2023
3,800 
Net book value
At 30 April 2023
16,200 
At 30 April 2022
18,000 
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The Yellow Polka Dot Cafe Ltd Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 May 2022
7,500 
At 30 April 2023
7,500 
Depreciation
At 1 May 2022
1,875 
Charge for the year
1,406 
At 30 April 2023
3,281 
Net book value
At 30 April 2023
4,219 
At 30 April 2022
5,625 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,939 
200 
Loans from directors
25,381 
29,032 
Accruals
1,200 
1,200 
28,520 
30,432 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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