HATA CAFE LIMITED

Company Registration Number:
SC676730 (Scotland)

Unaudited abridged accounts for the year ended 31 October 2023

Period of accounts

Start date: 01 November 2022

End date: 31 October 2023

HATA CAFE LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2023

Balance sheet
Notes

HATA CAFE LIMITED

Balance sheet

As at 31 October 2023


Notes

2023

2022


£

£
Fixed assets
Tangible assets: 3 10,076 11,196
Total fixed assets: 10,076 11,196
Current assets
Stocks: 1,000 3,000
Debtors:   7,491 3,630
Cash at bank and in hand: 52,437 33,812
Total current assets: 60,928 40,442
Creditors: amounts falling due within one year:   (26,068) (25,337)
Net current assets (liabilities): 34,860 15,105
Total assets less current liabilities: 44,936 26,301
Provision for liabilities: (2,127) (2,127)
Total net assets (liabilities): 42,809 24,174
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 42,709 24,074
Shareholders funds: 42,809 24,174

The notes form part of these financial statements

HATA CAFE LIMITED

Balance sheet statements

For the year ending 31 October 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 October 2024
and signed on behalf of the board by:

Name: A Rennie
Status: Director

The notes form part of these financial statements

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

Other accounting policies

Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference Going concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

2. Employees

2023 2022
Average number of employees during the period 5 5

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2023

3. Tangible Assets

Total
Cost £
At 01 November 2022 13,994
At 31 October 2023 13,994
Depreciation
At 01 November 2022 2,798
Charge for year 1,120
At 31 October 2023 3,918
Net book value
At 31 October 2023 10,076
At 31 October 2022 11,196