THE TREEHOUSE CAFE CIC

Company limited by guarantee

Company Registration Number:
11927453 (England and Wales)

Unaudited statutory accounts for the year ended 20 February 2024

Period of accounts

Start date: 21 February 2023

End date: 20 February 2024

THE TREEHOUSE CAFE CIC

Contents of the Financial Statements

for the Period Ended 20 February 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THE TREEHOUSE CAFE CIC

Directors' report period ended 20 February 2024

The directors present their report with the financial statements of the company for the period ended 20 February 2024

Directors

The directors shown below have held office during the whole of the period from
21 February 2023 to 20 February 2024

Lorna Rachel Becker
Helen Linda Barden
Rachel Louise Forsyth


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
16 November 2024

And signed on behalf of the board by:
Name: Rachel Louise Forsyth
Status: Director

THE TREEHOUSE CAFE CIC

Profit And Loss Account

for the Period Ended 20 February 2024

2024 2023


£

£
Turnover: 45,316 42,484
Cost of sales: ( 15,034 ) ( 17,582 )
Gross profit(or loss): 30,282 24,902
Administrative expenses: ( 71,657 ) ( 80,392 )
Other operating income: 44,148 96,293
Operating profit(or loss): 2,773 40,803
Interest receivable and similar income: 68 8
Profit(or loss) before tax: 2,841 40,811
Tax: ( 1,750 ) ( 5,660 )
Profit(or loss) for the financial year: 1,091 35,151

THE TREEHOUSE CAFE CIC

Balance sheet

As at 20 February 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 12,218 15,782
Total fixed assets: 12,218 15,782
Current assets
Debtors: 4 1,414 319
Cash at bank and in hand: 77,868 67,468
Total current assets: 79,282 67,787
Creditors: amounts falling due within one year: 5 ( 14,476 ) ( 7,239 )
Net current assets (liabilities): 64,806 60,548
Total assets less current liabilities: 77,024 76,330
Provision for liabilities: ( 1,758 ) ( 2,155 )
Total net assets (liabilities): 75,266 74,175
Members' funds
Profit and loss account: 75,266 74,175
Total members' funds: 75,266 74,175

The notes form part of these financial statements

THE TREEHOUSE CAFE CIC

Balance sheet statements

For the year ending 20 February 2024 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.

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

This report was approved by the board of directors on 16 November 2024
and signed on behalf of the board by:

Name: Rachel Louise Forsyth
Status: Director

The notes form part of these financial statements

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2024

  • 1. Accounting policies

    Basis of measurement and preparation

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

    Turnover policy

    Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Plant & Machinery SL Fixtures & Fittings SL Computer Equipment Sl

    Other accounting policies

    Taxation SL SL SL Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 3

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 21 February 2023 16,790 7,555 984 25,329
Additions 796 1,726 2,522
Disposals
Revaluations
Transfers
At 20 February 2024 17,586 9,281 984 27,851
Depreciation
At 21 February 2023 5,015 3,548 984 9,547
Charge for year 3,528 2,558 6,086
On disposals
Other adjustments
At 20 February 2024 8,543 6,106 984 15,633
Net book value
At 20 February 2024 9,043 3,175 0 12,218
At 20 February 2023 11,775 4,007 0 15,782

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2024

4. Debtors

2024 2023
£ £
Trade debtors 794 319
Other debtors 620
Total 1,414 319

THE TREEHOUSE CAFE CIC

Notes to the Financial Statements

for the Period Ended 20 February 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 1,976 5,638
Accruals and deferred income 12,500
Other creditors 1,601
Total 14,476 7,239

COMMUNITY INTEREST ANNUAL REPORT

THE TREEHOUSE CAFE CIC

Company Number: 11927453 (England and Wales)

Year Ending: 20 February 2024

Company activities and impact

WE HAVE ADDED FURTHER OPPORTUNITIES FOR PEER SUPPORT TO OUR GROUPS AND CHILD CREATED MORE CHILD LED SESSIONS. WE HAVE VOLUNTEER LED RESOURCES FOR OLDER PEOPLE AND MADE CONNECTIONS WITH THE JOB CENTRE AND THE COUNCIL FOR SIGNPOSTING FOR FURTHER SUPPORT. WE HAVE EXPANDED OUR GARDENS FOR LOCALS TO SIT IN AND TEND. WE HAVE MET THE NEEDS OF LOCAL FAMILIES WITH OUR FREE PACKED LUNCHES FOR THOSE STRUGGLING FINANCIALLY AND GROWN OUR COMMUNITY FRIDGE DEVELOPMENT TEAM.

Consultation with stakeholders

WE HAVE STAYED IN CONSTANT COMMUNICATION WITH OUR COMMUNITY. WE HAVE HAD SUBSTANTIAL GROWTH ON SOCIAL MEDIA ALLOWING US TO REACH A WIDE RANGE OF PEOPLE AND ADAPTING WHAT WE OFFER ACCORDINGLY. WE SPEAK WITH CROSS SECTIONS OF OUR USERS FREQUENTLY TO ALLOW US TO SEEK OUT ANY RESOURCES THAT WE MAY NOT CURRENTLY OFFER

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
1 August 2024

And signed on behalf of the board by:
Name: Rachel Forsyth
Status: Director