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REGISTERED NUMBER: 10950571 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CAFE 3 SIXTY LIMITED

CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


CAFE 3 SIXTY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: G A Brooke
M J C Brooke
S Brooke





REGISTERED OFFICE: Hub Newton Road
Bovey Tracey
Newton Abbot
Devon
TQ13 9AZ





REGISTERED NUMBER: 10950571 (England and Wales)





ACCOUNTANTS: Sheppard Rockey & Williams Ltd
Sannerville Chase
Exminster
Exeter
Devon
EX6 8AT

CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 17,676 25,673

CURRENT ASSETS
Stocks 8,478 7,584
Debtors 5 10,704 11,661
Cash at bank and in hand 238,739 182,171
257,921 201,416
CREDITORS
Amounts falling due within one year 6 103,234 85,367
NET CURRENT ASSETS 154,687 116,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

172,363

141,722

PROVISIONS FOR LIABILITIES 3,908 4,878
NET ASSETS 168,455 136,844

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 168,355 136,744
SHAREHOLDERS' FUNDS 168,455 136,844

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)

BALANCE SHEET - continued
31 MARCH 2024


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 22 October 2024 and were signed on its behalf by:




G A Brooke - Director



M J C Brooke - Director


CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Cafe 3 Sixty 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 represents the invoiced value of goods and services supplied by the company, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2023 - 27 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 3,345 72,917 3,902 80,164
Additions - 1,438 576 2,014
At 31 March 2024 3,345 74,355 4,478 82,178
DEPRECIATION
At 1 April 2023 3,345 47,899 3,247 54,491
Charge for year - 9,498 513 10,011
At 31 March 2024 3,345 57,397 3,760 64,502
NET BOOK VALUE
At 31 March 2024 - 16,958 718 17,676
At 31 March 2023 - 25,018 655 25,673

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 649 -
Other debtors 10,055 11,661
10,704 11,661

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 29,826 28,456
Taxation and social security 53,558 38,835
Other creditors 19,850 18,076
103,234 85,367

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.24 31.3.23
£    £   
Within one year 33,000 30,000

CAFE 3 SIXTY LIMITED (REGISTERED NUMBER: 10950571)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
25 A Ordinary shares £1 25 25
25 B Ordinary shares £1 25 25
25 C Ordinary shares £1 25 25
10 D Ordinary shares £1 10 10
15 E Ordinary shares £1 15 15
100 100