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Company Registration No. NI696874 (Northern Ireland)
Cafe2u North Down Limited Unaudited accounts for the period from 4 May 2023 to 31 May 2024
Cafe2u North Down Limited Statement of financial position as at 31 May 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
22,626 
Tangible assets
62,041 
84,667 
Current assets
Cash at bank and in hand
989 
Creditors: amounts falling due within one year
(122,746)
Net current liabilities
(121,757)
Net liabilities
(37,090)
Capital and reserves
Called up share capital
1 
Profit and loss account
(37,091)
Shareholders' funds
(37,090)
For the period 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 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 7 August 2024 and were signed on its behalf by
Kevin Barrett Director Company Registration No. NI696874
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Cafe2u North Down Limited Notes to the Accounts for the period from 4 May 2023 to 31 May 2024
1
Statutory information
Cafe2u North Down Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI696874. The registered office is 52 Mountstewart Road, Newtownards, BT22 2AX, Northern Ireland.
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
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of food & drink is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Going concern
The director believes that the company Cafe2u North Down Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
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Cafe2u North Down Limited Notes to the Accounts for the period from 4 May 2023 to 31 May 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 4 May 2023
- 
Additions
25,140 
At 31 May 2024
25,140 
Amortisation
At 4 May 2023
- 
Charge for the period
2,514 
At 31 May 2024
2,514 
Net book value
At 31 May 2024
22,626 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 4 May 2023
- 
- 
- 
Additions
77,237 
314 
77,551 
At 31 May 2024
77,237 
314 
77,551 
Depreciation
Charge for the period
15,447 
63 
15,510 
At 31 May 2024
15,447 
63 
15,510 
Net book value
At 31 May 2024
61,790 
251 
62,041 
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
1,175 
Loans from directors
120,271 
Accruals
1,300 
122,746 
7
Share capital
2024 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
Shares issued during the period:
1 Ordinary shares of £1 each
1 
8
Average number of employees
During the period the average number of employees was 1.
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