Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01falseNo description of principal activity1619falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC618743 2023-02-01 2024-01-31 SC618743 2022-02-01 2023-01-31 SC618743 2024-01-31 SC618743 2023-01-31 SC618743 c:Director1 2023-02-01 2024-01-31 SC618743 c:Director2 2023-02-01 2024-01-31 SC618743 c:Director3 2023-02-01 2024-01-31 SC618743 c:RegisteredOffice 2023-02-01 2024-01-31 SC618743 d:Buildings d:LongLeaseholdAssets 2023-02-01 2024-01-31 SC618743 d:Buildings d:LongLeaseholdAssets 2024-01-31 SC618743 d:Buildings d:LongLeaseholdAssets 2023-01-31 SC618743 d:FurnitureFittings 2023-02-01 2024-01-31 SC618743 d:FurnitureFittings 2024-01-31 SC618743 d:FurnitureFittings 2023-01-31 SC618743 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC618743 d:OwnedOrFreeholdAssets 2023-02-01 2024-01-31 SC618743 d:CurrentFinancialInstruments 2024-01-31 SC618743 d:CurrentFinancialInstruments 2023-01-31 SC618743 d:Non-currentFinancialInstruments 2024-01-31 SC618743 d:Non-currentFinancialInstruments 2023-01-31 SC618743 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 SC618743 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 SC618743 d:Non-currentFinancialInstruments d:AfterOneYear 2024-01-31 SC618743 d:Non-currentFinancialInstruments d:AfterOneYear 2023-01-31 SC618743 d:ShareCapital 2024-01-31 SC618743 d:ShareCapital 2023-01-31 SC618743 d:RetainedEarningsAccumulatedLosses 2024-01-31 SC618743 d:RetainedEarningsAccumulatedLosses 2023-01-31 SC618743 c:OrdinaryShareClass1 2023-02-01 2024-01-31 SC618743 c:OrdinaryShareClass1 2024-01-31 SC618743 c:OrdinaryShareClass1 2023-01-31 SC618743 c:FRS102 2023-02-01 2024-01-31 SC618743 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 SC618743 c:FullAccounts 2023-02-01 2024-01-31 SC618743 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 SC618743 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC618743










J & R CAFES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

 
J & R CAFES LIMITED
 

COMPANY INFORMATION


DIRECTORS
James Emmerson 
Rikki Pirie 
Bruce Webster 




REGISTERED NUMBER
SC618743



REGISTERED OFFICE
10 Beckram Terrace

Aberdeen

AB15 8LW




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
J & R CAFES LIMITED
REGISTERED NUMBER: SC618743

STATEMENT OF FINANCIAL POSITION
AS AT 31 JANUARY 2024

2024
2023
£
£

FIXED ASSETS
  

Tangible assets
 4 
63,456
67,929

CURRENT ASSETS
  

Stocks
  
3,000
3,000

Debtors: amounts falling due within one year
 5 
6,360
5,536

Bank and cash balances
  
625
625

  
9,985
9,161

Creditors: amounts falling due within one year
 6 
(104,379)
(91,416)

NET CURRENT LIABILITIES
  
 
 
(94,394)
 
 
(82,255)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(30,938)
(14,326)

Creditors: amounts falling due after more than one year
 7 
(25,640)
(34,628)

  

NET LIABILITIES
  
(56,578)
(48,954)


CAPITAL AND RESERVES
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(56,678)
(49,054)

  
(56,578)
(48,954)

Page 1

 
J & R CAFES LIMITED
REGISTERED NUMBER: SC618743

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 October 2024.




Rikki Pirie
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
J & R CAFES LIMITED
 

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

1.


GENERAL INFORMATION

J & R Cafes  Limited is a private company limited by shares incorporated in Scotland with the registration number SC618743. The registered office is 10 Beckram Terrace, Aberdeen. United Kingdom,AB15 8LW.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

These accounts have been prepared using the going concern basis. The company has net liabilities and is dependant on the continuing support of the directors. The directors have confirmed that they will support the company for the forseeable future.

 
2.3

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

GOVERNMENT GRANTS

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.



Page 3

 
J & R CAFES LIMITED
 

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

2.ACCOUNTING POLICIES (CONTINUED)

 
2.5

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

TANGIBLE FIXED ASSETS

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Property improvements
-
4.0%
Straight line
Fixtures and fittings
-
12.5%
Reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

STOCKS

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

FINANCIAL INSTRUMENTS

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 4

 
J & R CAFES LIMITED
 

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

3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 16 (2023 - 19).


4.


TANGIBLE FIXED ASSETS





Property improvements
Fixtures and fittings
Total

£
£
£



COST OR VALUATION


At 1 February 2023
61,797
27,323
89,120



At 31 January 2024

61,797
27,323
89,120



DEPRECIATION


At 1 February 2023
9,884
11,307
21,191


Charge for the year on owned assets
2,471
2,002
4,473



At 31 January 2024

12,355
13,309
25,664



NET BOOK VALUE



At 31 January 2024
49,442
14,014
63,456



At 31 January 2023
51,913
16,016
67,929

Page 5

 
J & R CAFES LIMITED
 

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

5.


DEBTORS

2024
2023
£
£


Trade debtors
1,790
-

Other debtors
4,440
5,422

Prepayments and accrued income
130
114

6,360
5,536



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank overdrafts
10,087
9,822

Bank loans
12,650
15,983

Trade creditors
27,459
19,451

Other taxation and social security
10,334
5,731

Other creditors
39,577
37,062

Accruals and deferred income
4,272
3,367

104,379
91,416



7.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
25,640
34,628



8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



Page 6