Registered number
SC715352
Cafe 378 Ltd
Filleted Accounts
30 November 2023
Cafe 378 Ltd
Registered number: SC715352
Balance Sheet
as at 30 November 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 28,000 1,450
Current assets
Cash at bank and in hand 4,163 5,593
Creditors: amounts falling due within one year 4 (6,786) (6,624)
Net current liabilities (2,623) (1,031)
Total assets less current liabilities 25,377 419
Creditors: amounts falling due after more than one year 5 (35,664) -
Net (liabilities)/assets (10,287) 419
Capital and reserves
Called up share capital 10 10
Profit and loss account (10,297) 409
Shareholders' funds (10,287) 419
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J Wallis
Director
Approved by the board on 26 August 2024
Cafe 378 Ltd
Notes to the Accounts
for the year ended 30 November 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 5 4
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 December 2022 2,899
Additions 30,209
At 30 November 2023 33,108
Depreciation
At 1 December 2022 1,449
On disposals 3,659
At 30 November 2023 5,108
Net book value
At 30 November 2023 28,000
At 30 November 2022 1,450
4 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors - 800
Taxation and social security costs 556 556
Other creditors 6,230 5,268
6,786 6,624
5 Creditors: amounts falling due after one year 2023 2022
£ £
Other creditors 35,664 -
6 Other information
Cafe 378 Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
30 Binghill Road West
Milltimber
Aberdeen
AB13 0JB
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