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Company Registration No. 14137021 (England and Wales)
Nostalgia Tea Rooms Limited Unaudited accounts for the year ended 31 May 2024
Nostalgia Tea Rooms Limited Unaudited accounts Contents
Page
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Nostalgia Tea Rooms Limited Company Information for the year ended 31 May 2024
Directors
MH Richardson RK Richardson
Company Number
14137021 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN United Kingdom
Accountants
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN
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Nostalgia Tea Rooms Limited Accountants' report
Accountants' report to the board of directors of Nostalgia Tea Rooms Limited on the preparation of the unaudited statutory accounts for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Nostalgia Tea Rooms Limited for the year ended 31 May 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Nostalgia Tea Rooms Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Nostalgia Tea Rooms Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nostalgia Tea Rooms Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Nostalgia Tea Rooms Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Nostalgia Tea Rooms Limited. You consider that Nostalgia Tea Rooms Limited 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 Nostalgia Tea Rooms Limited. 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.
TaxSense Accountants Ltd 203 West Street Fareham Hants PO16 0EN 5 July 2024
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Nostalgia Tea Rooms Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,800 
9,900 
Tangible assets
10,488 
13,317 
19,288 
23,217 
Current assets
Debtors
8,007 
- 
Creditors: amounts falling due within one year
(18,174)
(4,709)
Net current liabilities
(10,167)
(4,709)
Net assets
9,121 
18,508 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
9,021 
18,408 
Shareholders' funds
9,121 
18,508 
For the year ending 31 May 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 5 July 2024 and were signed on its behalf by
MH Richardson Director Company Registration No. 14137021
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Nostalgia Tea Rooms Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Nostalgia Tea Rooms Limited is a private company, limited by shares, registered in England and Wales, registration number 14137021. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN, United Kingdom.
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.
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:
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. 10% Straight Line.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
11,000 
At 31 May 2024
11,000 
Amortisation
At 1 June 2023
1,100 
Charge for the year
1,100 
At 31 May 2024
2,200 
Net book value
At 31 May 2024
8,800 
At 31 May 2023
9,900 
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Nostalgia Tea Rooms Limited Notes to the Accounts for the year ended 31 May 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 June 2023
16,783 
Additions
510 
At 31 May 2024
17,293 
Depreciation
At 1 June 2023
3,466 
Charge for the year
3,339 
At 31 May 2024
6,805 
Net book value
At 31 May 2024
10,488 
At 31 May 2023
13,317 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
8,007 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
7,749 
3,474 
Taxes and social security
- 
961 
Loans from directors
10,425 
274 
18,174 
4,709 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
MH Richardson
Directors Loan Account
(137)
(9,328)
(4,253)
(5,212)
RK Richardson
Directors Loan Account
(137)
(9,329)
(4,253)
(5,213)
(274)
(18,657)
(8,506)
(10,425)
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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