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Registered Number: 14806408
England and Wales

 

 

 

CAFE WOOD LTD


Abridged Accounts
 


Period of accounts

Start date: 16 April 2023

End date: 30 April 2024
Accountants report

You consider that the company is exempt from an audit for the year ended 30 April 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.



....................................................

RCi Chartered Accountants and Business Advisors

Windsor House
9-15 Adelaide Street
Luton
LU1 5BJ
31 October 2024
1
 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 597 
Tangible fixed assets 4 102,545 
103,142 
Current assets    
Stocks 2,527 
Cash at bank and in hand 70,523 
73,050 
Creditors: amount falling due within one year (11,340)
Net current assets 61,710 
 
Total assets less current liabilities 164,852 
Creditors: amount falling due after more than one year (176,862)
Provisions for liabilities (723)
Net assets (12,733)
 

Capital and reserves
   
Called up share capital 5 100 
Profit and loss account (12,833)
Shareholders' funds (12,733)
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 October 2024 and were signed on its behalf by:


-------------------------------
Tsz Yeung Daniel Ng
Director
2
General Information
Cafe Wood Ltd is a private company, limited by shares, registered in England and Wales, registration number 14806408, registration address 7-9 Church Street, Weybridge, Surrey, KT13 8DE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 5 Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 11.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 16 April 2023  
Additions 1,000    1,000 
Disposals  
At 30 April 2024 1,000    1,000 
Amortisation
At 16 April 2023  
Charge for period 403    403 
On disposals  
At 30 April 2024 403    403 
Net book values
At 30 April 2024 597    597 
At 15 April 2023  


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 16 April 2023    
Additions 55,000    58,972    113,972 
Disposals    
At 30 April 2024 55,000    58,972    113,972 
Depreciation
At 16 April 2023    
Charge for period 2,685    8,742    11,427 
On disposals    
At 30 April 2024 2,685    8,742    11,427 
Net book values
Closing balance as at 30 April 2024 52,315    50,230    102,545 
Opening balance as at 16 April 2023    


5.

Share Capital

Allotted, called up and fully paid
2024
£
100 Class A shares of £1.00 each 100 
100 

3