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REGISTERED NUMBER: 02657370 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

CHARLBURY DELI AND CAFE LIMITED

CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CHARLBURY DELI AND CAFE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr H Pickering
Mr D R J Pollock
Mr R O Evans





REGISTERED OFFICE: The Old Bank House
Market Street
Charlbury
Oxfordshire
OX7 3PL





REGISTERED NUMBER: 02657370 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)

BALANCE SHEET
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,101 5,166

CURRENT ASSETS
Stocks 24,357 18,351
Debtors 5 12,873 14,191
Cash at bank and in hand 25,392 38,857
62,622 71,399
CREDITORS
Amounts falling due within one year 6 30,618 34,319
NET CURRENT ASSETS 32,004 37,080
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,105

42,246

CREDITORS
Amounts falling due after more than one
year

7

26,637

31,571
NET ASSETS 7,468 10,675

CAPITAL AND RESERVES
Called up share capital 58,125 58,125
Share premium 1,820 1,820
Retained earnings (52,477 ) (49,270 )
SHAREHOLDERS' FUNDS 7,468 10,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)

BALANCE SHEET - continued
31 DECEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





Mr H Pickering - Director


CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Charlbury Deli And Cafe 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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

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% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2022 - 8 ) .

CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 January 2023 14,467 17,728 32,195
Additions - 1,126 1,126
Disposals (1,244 ) (12,831 ) (14,075 )
At 31 December 2023 13,223 6,023 19,246
DEPRECIATION
At 1 January 2023 11,675 15,354 27,029
Charge for year 627 293 920
Eliminated on disposal (963 ) (9,841 ) (10,804 )
At 31 December 2023 11,339 5,806 17,145
NET BOOK VALUE
At 31 December 2023 1,884 217 2,101
At 31 December 2022 2,792 2,374 5,166

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Other debtors 4,627 6,965
Accrued income 1,320 -
Prepayments 6,926 7,226
12,873 14,191

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts 5,000 5,000
Trade creditors 16,223 17,914
Social security and other taxes 1,595 2,259
VAT 3,650 3,699
Other creditors 483 538
Accrued expenses 3,667 4,909
30,618 34,319

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans - 1-2 years 5,000 5,000
Bank loans - 2-5 years 15,000 15,000
Bank loans more 5 yr by instal 6,637 11,571
26,637 31,571

CHARLBURY DELI AND CAFE LIMITED (REGISTERED NUMBER: 02657370)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.12.23 31.12.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,637 11,571