Registered number
05666662
L' ALEXANDRA CAFE LIMITED
Filleted Accounts
31 December 2023
L' ALEXANDRA CAFE LIMITED
Registered number: 05666662
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Intangible assets 3 139,334 139,334
Tangible assets 4 145,646 164,100
Investments 5 22,605 22,738
307,585 326,172
Current assets
Stocks 39,876 18,666
Debtors 6 2,293 102,423
Cash at bank and in hand 188,337 187,532
230,506 308,621
Creditors: amounts falling due within one year 7 (77,939) (49,310)
Net current assets 152,567 259,311
Net assets 460,152 585,483
Capital and reserves
Called up share capital 806 806
Revaluation reserve 8 81 81
Profit and loss account 459,265 584,596
Shareholders' funds 460,152 585,483
The director is 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 director acknowledges his 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.
Jerome Veron
Director
Approved by the board on 13 September 2024
L' ALEXANDRA CAFE LIMITED
Notes to the Accounts
for the year ended 31 December 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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £ £
Goodwill:
Cost
At 1 January 2023 139,334 139,334
At 31 December 2023 139,334 139,334
Amortisation
At 31 December 2023 - -
Net book value
At 31 December 2023 139,334 139,334
At 31 December 2022 139,334 139,334
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Motor vehicles Plant and machinery etc Land and buildings Other fixed assets Total
£ £ £ £
Cost
At 1 January 2023 108,100 34,812 8,183 83,388 234,483
Additions 5,887 2,722 - - 8,609
At 31 December 2023 113,987 37,534 8,183 83,388 243,092
Depreciation
At 1 January 2023 37,103 10,368 4,012 18,900 70,383
Charge for the year 12,802 3,893 856 9,512 27,063
At 31 December 2023 49,905 14,261 4,868 28,412 97,446
Net book value
At 31 December 2023 64,082 23,273 3,315 54,976 145,646
At 31 December 2022 70,997 24,444 4,171 64,488 164,100
5 Investments
Other
investments
£
Cost
At 1 January 2023 22,265
Additions 340
Disposals -
At 31 December 2023 22,605
6 Debtors 2023 2022
£ £
Trade debtors 260 253
Prepayment 340 -
Other debtors 1,693 102,170
2,293 102,423
7 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 8,912 7,734
Accruals 574 563
Other creditors 68,453 41,013
77,939 49,310
8 Revaluation reserve 2023 2022
£ £
At 1 January 2023 81 81
At 31 December 2023 81 81
9 Other information
L' ALEXANDRA CAFE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Carlyle House, Lower Ground Floor,
235-237 Vauxhall Bridge Road
London
England
SW1V 1EJ
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