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Logo On Report
Registered Number: 10501127
England and Wales

 

 

 

CAFFE MANNA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Caffe Manna Limited for the year ended 30 November 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caffe Manna Limited for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Caffe Manna Limited , as a body, in accordance with the terms of our engagement letter dated 27 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Caffe Manna Limited and state those matters that we have agreed to state to the Board of Directors of Caffe Manna Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caffe Manna Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Caffe Manna 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 profit Caffe Manna Limited. You consider that Caffe Manna 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 Caffe Manna 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.



....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
27 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 65,000    65,000 
Tangible fixed assets 4 20,325    12,010 
85,325    77,010 
Current assets      
Stocks 3,150    3,150 
Cash at bank and in hand 37,460    35,388 
40,610    38,538 
Creditors: amount falling due within one year (27,209)   (35,023)
Net current assets 13,401    3,515 
 
Total assets less current liabilities 98,726    80,525 
Creditors: amount falling due after more than one year (26,000)   (44,000)
Provisions for liabilities (4,068)  
Net assets 68,658    36,525 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 68,654    36,521 
Shareholders' funds 68,658    36,525 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 August 2024 and were signed on its behalf by:


-------------------------------
Angela Edwards
Director
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General Information
Caffe Manna Limited is a private company, limited by shares, registered in England and Wales, registration number 10501127, registration address Bank House 6-8 Church Street, Adlington, Chorley, Lancashire, PR7 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 16 (2022 : 12).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 December 2022 65,000    65,000 
Additions  
Disposals  
At 30 November 2023 65,000    65,000 
Net book values
At 30 November 2023 65,000    65,000 
At 30 November 2022 65,000    65,000 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 December 2022 10,441    11,679    22,120 
Additions 15,090      15,090 
Disposals    
At 30 November 2023 25,531    11,679    37,210 
Depreciation
At 01 December 2022 2,671    7,439    10,110 
Charge for year 5,715    1,060    6,775 
On disposals    
At 30 November 2023 8,386    8,499    16,885 
Net book values
Closing balance as at 30 November 2023 17,145    3,180    20,325 
Opening balance as at 01 December 2022 7,770    4,240    12,010 


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