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REGISTERED NUMBER: 13882990 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Cafe Sapore Limited

Cafe Sapore Limited (Registered number: 13882990)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cafe Sapore Limited

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mrs K S J Fenwick





REGISTERED OFFICE: 4 Harper Parade
Hartburn
Stockton-on-Tees
TS18 5EQ





REGISTERED NUMBER: 13882990 (England and Wales)





ACCOUNTANTS: JBC Accountants Limited
Chartered Accountants
3B Lockheed Court
Preston Farm
Stockton on Tees
TS18 3SH

Cafe Sapore Limited (Registered number: 13882990)

Balance Sheet
31 January 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,000 4,000
Tangible assets 5 2,096 1,391
5,096 5,391

CURRENT ASSETS
Stocks 5,500 4,500
Debtors 6 265 297
Cash at bank and in hand 22,681 25,638
28,446 30,435
CREDITORS
Amounts falling due within one year 7 30,122 27,743
NET CURRENT (LIABILITIES)/ASSETS (1,676 ) 2,692
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,420

8,083

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 3,419 8,082
3,420 8,083

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2024 and were signed by:




Mrs K S J Fenwick - Director


Cafe Sapore Limited (Registered number: 13882990)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Cafe Sapore 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 25% on cost and 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 profit and loss account.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Current and deferred 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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

Cafe Sapore Limited (Registered number: 13882990)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 5,000
AMORTISATION
At 1 February 2023 1,000
Charge for year 1,000
At 31 January 2024 2,000
NET BOOK VALUE
At 31 January 2024 3,000
At 31 January 2023 4,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2023 1,709
Additions 1,226
At 31 January 2024 2,935
DEPRECIATION
At 1 February 2023 318
Charge for year 521
At 31 January 2024 839
NET BOOK VALUE
At 31 January 2024 2,096
At 31 January 2023 1,391

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 265 297

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,206 5,846
Taxation and social security 9,641 9,689
Other creditors 15,275 12,208
30,122 27,743