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REGISTERED NUMBER: 09487995 (England and Wales)














Unaudited Financial Statements

For The Year Ended 31st March 2024

for

Kaplan's Cafe & Bistro Ltd

Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)






Contents of the Financial Statements
For The Year Ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 7

Kaplan's Cafe & Bistro Ltd

Company Information
For The Year Ended 31st March 2024







DIRECTORS: E Demirok
Mrs K Kaplan





SECRETARY:





REGISTERED OFFICE: King's Buildings
Hill Street
Lydney
Gloucestershire
GL15 5HE





REGISTERED NUMBER: 09487995 (England and Wales)





ACCOUNTANTS: Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE

Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)

Balance Sheet
31st March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,765 12,663
12,765 12,663

CURRENT ASSETS
Stocks 6 2,842 3,029
Debtors 7 20,472 25,161
Cash at bank and in hand 8,210 11,400
31,524 39,590
CREDITORS
Amounts falling due within one year 8 44,268 52,215
NET CURRENT LIABILITIES (12,744 ) (12,625 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

21

38

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 11 19 36
SHAREHOLDERS' FUNDS 21 38

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 4th July 2024 and were signed on its behalf by:



E Demirok - Director


Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)

Notes to the Financial Statements
For The Year Ended 31st March 2024

1. STATUTORY INFORMATION

Kaplan's Cafe & Bistro Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 10% on cost
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2023
and 31st March 2024 20,000
AMORTISATION
At 1st April 2023
and 31st March 2024 20,000
NET BOOK VALUE
At 31st March 2024 -
At 31st March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short and
leasehold fittings Totals
£    £    £   
COST
At 1st April 2023 24,426 21,148 45,574
Additions - 4,430 4,430
At 31st March 2024 24,426 25,578 50,004
DEPRECIATION
At 1st April 2023 17,781 15,130 32,911
Charge for year 2,443 1,885 4,328
At 31st March 2024 20,224 17,015 37,239
NET BOOK VALUE
At 31st March 2024 4,202 8,563 12,765
At 31st March 2023 6,645 6,018 12,663

6. STOCKS
31.3.24 31.3.23
£    £   
Stocks 2,842 3,029

Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Directors' current accounts 17,317 20,734
Prepayments 3,155 4,427
20,472 25,161

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other loans (see note 9) 22,500 32,475
Trade creditors 2,234 181
Tax 501 3,289
Social security and other taxes 1,106 1,561
VAT 6,127 5,577
Accrued expenses 11,800 9,132
44,268 52,215

9. LOANS

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£    £   
Amounts falling due within one year or on demand:
Other loans 22,500 32,475

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 A Ordinary £1 2 2

11. RESERVES
Retained
earnings
£   

At 1st April 2023 36
Profit for the year 2,683
Dividends (2,700 )
At 31st March 2024 19

Kaplan's Cafe & Bistro Ltd (Registered number: 09487995)

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2024 and 31st March 2023:

31.3.24 31.3.23
£    £   
E Demirok
Balance outstanding at start of year 10,367 -
Amounts advanced 4,857 10,367
Amounts repaid (8,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,224 10,367

Mrs K Kaplan
Balance outstanding at start of year 10,367 -
Amounts advanced 7,726 10,367
Amounts repaid (8,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,093 10,367

13. RELATED PARTY DISCLOSURES

Each director received dividends of £1,350 (2023 £3,200)

14. ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Kaplan's Cafe & Bistro Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kaplan's Cafe & Bistro Ltd for the year ended 31st March 2024 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Kaplan's Cafe & Bistro Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Kaplan's Cafe & Bistro Ltd and state those matters that we have agreed to state to the Board of Directors of Kaplan's Cafe & Bistro Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Kaplan's Cafe & Bistro Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Kaplan's Cafe & Bistro Ltd. You consider that Kaplan's Cafe & Bistro 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 financial statements of Kaplan's Cafe & Bistro 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 financial statements.






Wildin (Accountants & Auditors) Ltd
Kings Buildings
Lydney
Gloucestershire
GL15 5HE


Date: .............................................