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REGISTERED NUMBER: 11684564 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

CAFE ASSOCIATES LIMITED

CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAFE ASSOCIATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: M McComish





REGISTERED OFFICE: Birchley Farm
Birchley Heath Road
Birchley Heath
Warwickshire
CV10 0QX





REGISTERED NUMBER: 11684564 (England and Wales)





ACCOUNTANTS: Philip Barnes & Co Limited
Chartered Accountants
The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB

CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,210 1,870
Tangible assets 5 1,494 342
2,704 2,212

CURRENT ASSETS
Debtors 6 144,156 140,234
Cash at bank 29,728 35,326
173,884 175,560
CREDITORS
Amounts falling due within one year 7 161,202 150,659
NET CURRENT ASSETS 12,682 24,901
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,386

27,113

CREDITORS
Amounts falling due after more than one
year

8

(15,833

)

(25,833

)

PROVISIONS FOR LIABILITIES (700 ) (600 )
NET (LIABILITIES)/ASSETS (1,147 ) 680

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 (1,247 ) 580
SHAREHOLDERS' FUNDS (1,147 ) 680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2024 and were signed by:





M McComish - Director


CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Cafe Associates Limited 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.

The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

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

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance
Computer equipment - 33% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES

The average number of employees during the year was 1 (2022 - 1 ) .

CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 December 2022
and 30 November 2023 3,300
AMORTISATION
At 1 December 2022 1,430
Charge for year 660
At 30 November 2023 2,090
NET BOOK VALUE
At 30 November 2023 1,210
At 30 November 2022 1,870

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 December 2022 159 882 1,041
Additions - 1,670 1,670
Disposals - (882 ) (882 )
At 30 November 2023 159 1,670 1,829
DEPRECIATION
At 1 December 2022 93 606 699
Charge for year 13 390 403
Eliminated on disposal - (767 ) (767 )
At 30 November 2023 106 229 335
NET BOOK VALUE
At 30 November 2023 53 1,441 1,494
At 30 November 2022 66 276 342

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 24,453 55,819
Other debtors 119,703 84,415
144,156 140,234

CAFE ASSOCIATES LIMITED (REGISTERED NUMBER: 11684564)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,070 10,000
Trade creditors 71,256 76,200
Taxation and social security 77,686 62,381
Other creditors 2,190 2,078
161,202 150,659

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 15,833 25,833

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 December 2022 580
Profit for the year 122,173
Dividends (124,000 )
At 30 November 2023 (1,247 )

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in other debtors is an amount of £119,370 (2022 £84,082) owed from the director.