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Company Registration No. 12409946 (England and Wales)
Cafetreatz Slough Ltd Unaudited accounts for the year ended 30 June 2023
Cafetreatz Slough Ltd Unaudited accounts Contents
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Cafetreatz Slough Ltd Company Information for the year ended 30 June 2023
Directors
M Khalil M I Monir
Company Number
12409946 (England and Wales)
Registered Office
Unit 19 Slough Business Park 94 Farnham Road Slough Berkshire SL1 3FQ England
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Cafetreatz Slough Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
145,576 
106,370 
Current assets
Inventories
- 
6,200 
Debtors
146,901 
242,155 
Cash at bank and in hand
59,000 
87,204 
205,901 
335,559 
Creditors: amounts falling due within one year
(259,314)
(419,349)
Net current liabilities
(53,413)
(83,790)
Total assets less current liabilities
92,163 
22,580 
Creditors: amounts falling due after more than one year
(33,796)
(39,352)
Net assets/(liabilities)
58,367 
(16,772)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
58,267 
(16,872)
Shareholders' funds
58,367 
(16,772)
For the year ending 30 June 2023 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 directors acknowledge their 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 of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by
M I Monir Director Company Registration No. 12409946
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Cafetreatz Slough Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Cafetreatz Slough Ltd is a private company, limited by shares, registered in England and Wales, registration number 12409946. The registered office is Unit 19 Slough Business Park, 94 Farnham Road, Slough, Berkshire, SL1 3FQ, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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 goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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:
Land & buildings
20% on costs
Plant & machinery
20% on reducing balance
Fixtures & fittings
20% on costs
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Cafetreatz Slough Ltd Notes to the Accounts for the year ended 30 June 2023
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2022
58,609 
33,417 
70,000 
162,026 
Additions
- 
24,900 
50,700 
75,600 
At 30 June 2023
58,609 
58,317 
120,700 
237,626 
Depreciation
At 1 July 2022
21,099 
9,357 
25,200 
55,656 
Charge for the year
7,502 
9,792 
19,100 
36,394 
At 30 June 2023
28,601 
19,149 
44,300 
92,050 
Net book value
At 30 June 2023
30,008 
39,168 
76,400 
145,576 
At 30 June 2022
37,510 
24,060 
44,800 
106,370 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
5,929 
Amounts due from group undertakings etc.
129,495 
214,495 
Accrued income and prepayments
17,406 
21,731 
146,901 
242,155 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,556 
5,556 
VAT
15,030 
10,636 
Trade creditors
55,035 
225,197 
Amounts owed to group undertakings and other participating interests
134,458 
139,458 
Taxes and social security
17,652 
7,380 
Other creditors
15,933 
17,472 
Loans from directors
11,650 
11,650 
Accruals
4,000 
2,000 
259,314 
419,349 
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Cafetreatz Slough Ltd Notes to the Accounts for the year ended 30 June 2023
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
33,796 
39,352 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Included in debtors due within one year are the amounts of £Nil (2022: £100,000) owed by Treatz Franchising Ltd and £Nil (2022: £114,495) owed by Cafetreatz Ltd. Included in creditors due within one year are the amounts of £Nil (2022: £5,000) owed to Cafetreatz Reading Ltd and £134,458 (2022: £134,458) owed to Cafetreatz Ltd. Included in other creditors due within one year are the amounts of £5,825 (2022: £5,825) and £5,825 (2022: £5,825) owed to Mr M Khalil & Mr M I Monir respectively.
10
Controlling party
Both directors are regarded as controlling parties and as such there is no single ultimate controlling party for this and preceding period.
11
Average number of employees
During the year the average number of employees was 24 (2022: 24).
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