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REGISTERED NUMBER: 07213806 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

CAFE DU SOLEIL LIMITED

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAFE DU SOLEIL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: W J Betham
Mrs. E Betham
D N Lewis





SECRETARY: L W Betham





REGISTERED OFFICE: 2 Westgate Grove
Canterbury
Kent
CT2 8AA





REGISTERED NUMBER: 07213806 (England and Wales)





ACCOUNTANTS: Spain Brothers & Co
Chartered Accountants
Westgate House
87 St Dunstans Street
Canterbury
Kent
CT2 8AE

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 198,054 227,205

CURRENT ASSETS
Stocks 5 37,473 33,566
Debtors 6 31,871 48,392
Cash at bank and in hand 33,856 43,709
103,200 125,667
CREDITORS
Amounts falling due within one year 7 344,833 288,837
NET CURRENT LIABILITIES (241,633 ) (163,170 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(43,579

)

64,035

CREDITORS
Amounts falling due after more than one
year

8

(10,833

)

(20,833

)

PROVISIONS FOR LIABILITIES (24,227 ) (26,057 )
NET (LIABILITIES)/ASSETS (78,639 ) 17,145

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (78,739 ) 17,045
SHAREHOLDERS' FUNDS 12 (78,639 ) 17,145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

BALANCE SHEET - continued
30TH APRIL 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th November 2024 and were signed on its behalf by:




W J Betham - Director



Mrs. E Betham - Director


CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

Cafe du Soleil 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.

The presentation currency of the financial statements is the Pound Sterling (£).


The company's functional currency is the Pound Sterling (£).

The principal activity of the company was that of restauranteurs.

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.

The policies adopted for the recognition of turnover are as follows:

Sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transactions will flow in the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Government Grants
Government grants have been received by the company in the year. Grant income is not recognised until there is reasonable assurance that the entity will adhere to the conditions which are attached to the grant. There must also be reasonable assurance that the grant will be received by the entity in order to recognise the grant in the financial statements,

The accounting policy for recognising grant income adopted by the company is the accrual model:-

Revenue-based grant
Grant monies receivable as compensation for expenses or losses already incurred, or for the purpose of giving immediate financial support to the company with no future related costs have been recognised in the period in which they are received or become receivable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - Straight line over life of lease
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33.33% 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.

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2023 - 37 ) .

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


4. TANGIBLE FIXED ASSETS
Improvements
Short to Plant and
leasehold property machinery
£    £    £   
COST
At 1st May 2023 60,874 130,306 158,346
Disposals - - (4,071 )
At 30th April 2024 60,874 130,306 154,275
DEPRECIATION
At 1st May 2023 30,443 62,207 89,117
Charge for year 2,435 5,219 9,018
Eliminated on disposal - - (2,630 )
At 30th April 2024 32,878 67,426 95,505
NET BOOK VALUE
At 30th April 2024 27,996 62,880 58,770
At 30th April 2023 30,431 68,099 69,229

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1st May 2023 88,242 3,834 441,602
Disposals - (1,807 ) (5,878 )
At 30th April 2024 88,242 2,027 435,724
DEPRECIATION
At 1st May 2023 30,943 1,687 214,397
Charge for year 9,635 701 27,008
Eliminated on disposal - (1,105 ) (3,735 )
At 30th April 2024 40,578 1,283 237,670
NET BOOK VALUE
At 30th April 2024 47,664 744 198,054
At 30th April 2023 57,299 2,147 227,205

5. STOCKS
2024 2023
£    £   
Stocks 37,473 33,566

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 99 -
Tax 19,882 37,424
Prepayments 11,890 10,968
31,871 48,392

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 31,614 31,614
Trade creditors 53,785 60,313
Social security and other taxes - 1,690
VAT 80,423 41,160
Other creditors 168,376 143,376
Directors' current accounts 758 758
Directors' loan accounts 542 542
Accrued expenses 9,335 9,384
344,833 288,837

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 1-2 years 10,000 20,000
Bank loans - 2-5 years 833 833
10,833 20,833

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 42,447 52,447

The Overdraft is secured on property.
The company has a Barclayloan for Business Bounce Back Loan which is guaranteed by the government. It is repayable over 5 years.

10. RELATED PARTY DISCLOSURES

During the period the company received goods and services totalling £Nil (2022 £Nil) from Café des Amis Limited and supplied good and services totalling £Nil (2022 £Nil). The Directors have a majority shareholding in this Company. At the year end the Company owed £168,376 (2023 £143,376) to Café des Amis Limited.

CAFE DU SOLEIL LIMITED (REGISTERED NUMBER: 07213806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


11. GOING CONCERN & POST BALANCE SHEET EVENTS

For the company's 30 April 2024 financial statements the company has adequate resources available to meet its expected obligations for at least the next twelve months and therefore the directors consider it appropriate to prepare the financial statements on the going concern basis although at the balance sheet date the company is showing Net Current Liabilities of £241,633 (2023: £163,170).

12. RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS
2024 2023
£    £   
Loss for the financial year (95,784 ) (86,999 )
Dividends - (22,248 )
Net reduction of shareholders' funds (95,784 ) (109,247 )
Opening shareholders' funds 17,145 126,392
Closing shareholders' funds (78,639 ) 17,145