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Company Registration No. 11763821 (England and Wales)
Fidelio Cafe Limited Unaudited accounts for the year ended 31 January 2024
Fidelio Cafe Limited Unaudited accounts Contents
Page
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Fidelio Cafe Limited Company Information for the year ended 31 January 2024
Director
Raffaello Morales
Company Number
11763821 (England and Wales)
Registered Office
91-95 Clerkenwell Road London EC1R 5BX
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Fidelio Cafe Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
35,446 
44,305 
Tangible assets
46,171 
50,593 
81,617 
94,898 
Current assets
Inventories
2,500 
- 
Debtors
30,465 
30,371 
Cash at bank and in hand
90,515 
65,883 
123,480 
96,254 
Creditors: amounts falling due within one year
(218,584)
(241,560)
Net current liabilities
(95,104)
(145,306)
Total assets less current liabilities
(13,487)
(50,408)
Creditors: amounts falling due after more than one year
- 
(25,000)
Net liabilities
(13,487)
(75,408)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(13,488)
(75,409)
Shareholders' funds
(13,487)
(75,408)
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 October 2024 and were signed on its behalf by
Raffaello Morales Director Company Registration No. 11763821
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Fidelio Cafe Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Fidelio Cafe Limited is a private company, limited by shares, registered in England and Wales, registration number 11763821. The registered office is 91-95 Clerkenwell Road, London, EC1R 5BX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Leasehold property, and leasehold improvements are amortised over the term of the lease.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 February 2023
79,742 
At 31 January 2024
79,742 
Amortisation
At 1 February 2023
35,437 
Charge for the year
8,859 
At 31 January 2024
44,296 
Net book value
At 31 January 2024
35,446 
At 31 January 2023
44,305 
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Fidelio Cafe Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2023
79,346 
Additions
8,996 
At 31 January 2024
88,342 
Depreciation
At 1 February 2023
28,753 
Charge for the year
13,418 
At 31 January 2024
42,171 
Net book value
At 31 January 2024
46,171 
At 31 January 2023
50,593 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
465 
371 
Amounts falling due after more than one year
Other debtors
30,000 
30,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
30,584 
20,714 
Trade creditors
325 
- 
Taxes and social security
2,706 
3,834 
Other creditors
25,760 
933 
Loans from directors
154,034 
212,746 
Deferred income
5,175 
3,333 
218,584 
241,560 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
- 
25,000 
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Fidelio Cafe Limited Notes to the Accounts for the year ended 31 January 2024
9
Operating lease commitments
2024 
2023 
£ 
£ 
At 31 January 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
75,996 
75,996 
Later than one year and not later than five years
303,984 
303,984 
Later than five years
56,997 
132,993 
436,977 
512,973 
10
Average number of employees
During the year the average number of employees was 8 (2023: 6).
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