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REGISTERED NUMBER: 13705196 (England and Wales)










Financial Statements

for the Period 30 October 2022 to 30 July 2023

for

Cafe Verde 82 Limited

Cafe Verde 82 Limited (Registered number: 13705196)






Contents of the Financial Statements
for the Period 30 October 2022 to 30 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cafe Verde 82 Limited

Company Information
for the Period 30 October 2022 to 30 July 2023







DIRECTOR: J C Lynch





REGISTERED OFFICE: 82 Main Street
Haworth
Keighley
West Yorkshire
BD22 8DP





REGISTERED NUMBER: 13705196 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
Suite 4, 10/12 The Grove,
Ilkley
West Yorkshire
LS29 9EG

Cafe Verde 82 Limited (Registered number: 13705196)

Balance Sheet
30 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 3 562 750

CURRENT ASSETS
Stocks 4 1,663 1,540
Debtors 5 734 11,110
Cash at bank and in hand 46,577 27,743
48,974 40,393
CREDITORS
Amounts falling due within one year 6 (37,045 ) (31,661 )
NET CURRENT ASSETS 11,929 8,732
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,491

9,482

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 12,391 9,382
SHAREHOLDERS' FUNDS 12,491 9,482

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 July 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.

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 director and authorised for issue on 4 October 2024 and were signed by:





J C Lynch - Director


Cafe Verde 82 Limited (Registered number: 13705196)

Notes to the Financial Statements
for the Period 30 October 2022 to 30 July 2023

1. 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

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 period 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 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 period 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2022 - 5 ) .

Cafe Verde 82 Limited (Registered number: 13705196)

Notes to the Financial Statements - continued
for the Period 30 October 2022 to 30 July 2023

3. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 30 October 2022
and 30 July 2023 1,000
DEPRECIATION
At 30 October 2022 250
Charge for period 188
At 30 July 2023 438
NET BOOK VALUE
At 30 July 2023 562
At 29 October 2022 750

4. STOCKS
2023 2022
£    £   
Stocks 1,663 1,540

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' current accounts - 10,657
Prepayments 734 453
734 11,110

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,870 2,616
Corporation tax 15,631 9,858
Social security and other tax 94 311
Pensions Payable 74 226
VAT 16,542 16,883
Directors' current accounts 1,862 -
Accrued expenses 972 1,767
37,045 31,661

7. CALLED UP SHARE CAPITAL

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

Cafe Verde 82 Limited (Registered number: 13705196)

Notes to the Financial Statements - continued
for the Period 30 October 2022 to 30 July 2023

8. RESERVES
Retained
earnings
£   

At 30 October 2022 9,382
Profit for the period 20,509
Dividends (17,500 )
At 30 July 2023 12,391

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the Company paid dividends of £17,500 to the director (2022 - £32,500). The Company owed the director £1,862 as at 30th July 2023. The director owed the Company £10,657 as at 29th October 2022.

10. RELATED PARTY DISCLOSURES

The Company received a service charge of £2,500 throughout the year from Haworth Holiday Apartment Limited (2022 - £3,000). Mr J Lynch is the director and majority shareholder of both companies.