2023-05-012024-04-302024-04-30false14021568BROADSTAIRS GARDEN CAFE 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BROADSTAIRS GARDEN CAFE LTD

Registered Number
14021568
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

BROADSTAIRS GARDEN CAFE LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

BRIDGES, Miho

Registered Address

39 The Vale
Broadstairs
CT10 2DR

Place of Business

Broadstairs Garden Cafe Ltd

Lillyputt Minigolf

Victoria Parade

Broadstairs

CT10 1QL


Registered Number

14021568 (England and Wales)
BROADSTAIRS GARDEN CAFE LTD
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,1472,904
3,1472,904
Current assets
Stocks41,359631
Cash at bank and on hand1,6453,736
3,0044,367
Creditors amounts falling due within one year5(4,502)(6,352)
Net current assets (liabilities)(1,498)(1,985)
Total assets less current liabilities1,649919
Creditors amounts falling due after one year6(3)-
Provisions for liabilities(597)(551)
Net assets1,049368
Capital and reserves
Called up share capital100100
Profit and loss account949268
Shareholders' funds1,049368
The financial statements were approved and authorised for issue by the Director on 24 October 2024, and are signed on its behalf by:
BRIDGES, Miho
Director
Registered Company No. 14021568
BROADSTAIRS GARDEN CAFE LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable excluding discounts, rebates, and other sales taxes.
Current taxation
Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Plant and machinery is used in the company's principal activity for the production and supply of goods and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Stocks are valued after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year30
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 232,904
Additions1,615
At 30 April 244,519
Depreciation and impairment
Charge for year1,372
At 30 April 241,372
Net book value
At 30 April 243,147
At 30 April 232,904
4.Stocks

2024

2023

££
Other stocks1,359631
Total1,359631
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,5924,385
Other creditors-653
Accrued liabilities and deferred income1,9101,314
Total4,5026,352
6.Creditors: amounts due after one year

2024

2023

££
Other creditors3-
Total3-
7.Share capital
CALLED UP SHARE CAPITAL Allotted, issued and fully paid: Number: 100 Class: Ordinary Nominal value £1 Value: £100