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REGISTERED NUMBER: 10494252 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st December 2023

for

Kitty Cafe Leeds Limited

Kitty Cafe Leeds Limited (Registered number: 10494252)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kitty Cafe Leeds Limited

Company Information
for the Year Ended 31st December 2023







DIRECTORS: Mrs K Charles-Richards
O Charles-Richards
Ms A Simcisinova





REGISTERED OFFICE: 8-9 Kirkgate
Leeds
West Yorkshire
LS1 6BZ





REGISTERED NUMBER: 10494252 (England and Wales)





ACCOUNTANTS: Noy & Partners Accountants Limited
17 Farrington Way
Eastwood
Nottingham
Nottinghamshire
NG16 3BF

Kitty Cafe Leeds Limited (Registered number: 10494252)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 230,511 251,893

CURRENT ASSETS
Stocks 9,750 10,000
Debtors 5 128,797 114,755
Cash at bank and in hand 20,941 12,959
159,488 137,714
CREDITORS
Amounts falling due within one year 6 302,545 259,443
NET CURRENT LIABILITIES (143,057 ) (121,729 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

87,454

130,164

CREDITORS
Amounts falling due after more than one
year

7

(68,400

)

(113,721

)

PROVISIONS FOR LIABILITIES 8 (40,383 ) (12,352 )
NET (LIABILITIES)/ASSETS (21,329 ) 4,091

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings (21,330 ) 4,090
SHAREHOLDERS' FUNDS (21,329 ) 4,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 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.

Kitty Cafe Leeds Limited (Registered number: 10494252)

Balance Sheet - continued
31st December 2023


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 12th November 2024 and were signed on its behalf by:





O Charles-Richards - Director


Kitty Cafe Leeds Limited (Registered number: 10494252)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Kitty Cafe Leeds 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 (£).


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.

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 - 10% on cost
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2022 - 49 ) .

Kitty Cafe Leeds Limited (Registered number: 10494252)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1st January 2023 45,873 519,647 10,799 576,319
Additions - 17,937 4,486 22,423
At 31st December 2023 45,873 537,584 15,285 598,742
DEPRECIATION
At 1st January 2023 23,316 291,061 10,049 324,426
Charge for year 4,587 36,988 2,230 43,805
At 31st December 2023 27,903 328,049 12,279 368,231
NET BOOK VALUE
At 31st December 2023 17,970 209,535 3,006 230,511
At 31st December 2022 22,557 228,586 750 251,893

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings 101,829 110,460
Other debtors 26,968 4,295
128,797 114,755

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 45,000 45,000
Amounts owed to group undertakings 134,499 65,762
Taxation and social security 29,445 57,736
Other creditors 93,601 90,945
302,545 259,443

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 68,400 113,721

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 40,383 12,352

Kitty Cafe Leeds Limited (Registered number: 10494252)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st January 2023 12,352
Provided during year 28,031
Balance at 31st December 2023 40,383

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1