BrightAccountsProduction v1.0.0 v1.0.0 2023-05-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is cafe and ice cream bar. 31 July 2024 30 33 NI626905 2024-04-30 NI626905 2023-04-30 NI626905 2022-04-30 NI626905 2023-05-01 2024-04-30 NI626905 2022-05-01 2023-04-30 NI626905 uk-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 NI626905 uk-curr:PoundSterling 2023-05-01 2024-04-30 NI626905 uk-bus:AbridgedAccounts 2023-05-01 2024-04-30 NI626905 uk-core:ShareCapital 2024-04-30 NI626905 uk-core:ShareCapital 2023-04-30 NI626905 uk-core:RetainedEarningsAccumulatedLosses 2024-04-30 NI626905 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 NI626905 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-04-30 NI626905 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2023-04-30 NI626905 uk-bus:FRS102 2023-05-01 2024-04-30 NI626905 uk-core:Buildings 2023-05-01 2024-04-30 NI626905 uk-core:FurnitureFittingsToolsEquipment 2023-05-01 2024-04-30 NI626905 uk-core:ParentEntities 2023-05-01 2024-04-30 NI626905 2023-05-01 2024-04-30 NI626905 uk-bus:Director1 2023-05-01 2024-04-30 NI626905 uk-bus:CompanySecretaryDirector1 2023-05-01 2024-04-30 NI626905 uk-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: NI626905
 
 
Cafe Mauds Ballyhackamore Ltd
 
Abridged Unaudited Financial Statements
 
for the financial year ended 30 April 2024
Cafe Mauds Ballyhackamore Ltd
Company Registration Number: NI626905
ABRIDGED BALANCE SHEET
as at 30 April 2024

2024 2023
Notes £ £
 
Fixed Assets
Tangible assets 4 78,700 99,884
───────── ─────────
 
Current Assets
Stocks 6,210 6,079
Debtors 49,848 25,814
Cash and cash equivalents 44,905 100,697
───────── ─────────
100,963 132,590
───────── ─────────
Creditors: amounts falling due within one year (139,304) (133,938)
───────── ─────────
Net Current Liabilities (38,341) (1,348)
───────── ─────────
Total Assets less Current Liabilities 40,359 98,536
 
Creditors:
amounts falling due after more than one year (25,833) (21,445)
───────── ─────────
Net Assets 14,526 77,091
═════════ ═════════
 
Capital and Reserves
Called up share capital 100 100
Retained earnings 14,426 76,991
───────── ─────────
Equity attributable to owners of the company 14,526 77,091
═════════ ═════════
 
The financial statements have been prepared 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).
           
All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.
           
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account and Directors' Report.
For the financial year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
           
Approved by the Board and authorised for issue on 31 July 2024 and signed on its behalf by
           
           
________________________________     ________________________________
Mr. Patrick Rowntree     Mr. James Rowntree
Director     Director
           



Cafe Mauds Ballyhackamore Ltd
NOTES TO THE ABRIDGED FINANCIAL STATEMENTS
for the financial year ended 30 April 2024

   
1. General Information
 
Cafe Mauds Ballyhackamore Ltd is a company limited by shares incorporated in Northern Ireland. The registered office of the company is Unit 2, 310-322 Upper Newtownards Road, Belfast, Co. Antrim, BT4 3EX, Northern Ireland which is also the principal place of business of the company. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the year ended 30 April 2024 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Short leasehold property - 10% straight line
  Fixtures, fittings and equipment - 10% straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Leasing and hire purchases
Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
 
Stocks
Stocks are valued at the lower of cost and net realisable value.
 
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
 
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
 
Taxation
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
 
Ordinary share capital
The ordinary share capital of the company is presented as equity.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was 30, (2023 - 33).
 
  2024 2023
  Number Number
 
Administrative 30 33
  ═════════ ═════════
         
4. Tangible assets
  Short Fixtures, Total
  leasehold fittings and  
  property equipment  
  £ £ £
Cost
At 1 May 2023 38,622 192,023 230,645
Additions - 1,954 1,954
  ───────── ───────── ─────────
At 30 April 2024 38,622 193,977 232,599
  ───────── ───────── ─────────
Depreciation
At 1 May 2023 23,154 107,607 130,761
Charge for the financial year 3,859 19,279 23,138
  ───────── ───────── ─────────
At 30 April 2024 27,013 126,886 153,899
  ───────── ───────── ─────────
Net book value
At 30 April 2024 11,609 67,091 78,700
  ═════════ ═════════ ═════════
At 30 April 2023 15,468 84,416 99,884
  ═════════ ═════════ ═════════
       
5. Capital commitments
 
The company had no material capital commitments at the financial year-ended 30 April 2024.


   
6. Parent company
 
The company regards PJR Corporate Holdings Ltd as its parent company.
 
   
7. Post-Balance Sheet Events
 
There have been no significant events affecting the company since the financial year-end.