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Company Registration No. 04900499 (England and Wales)
UK CAFÉ PLUS + LTD Unaudited accounts for the year ended 30 September 2024
UK CAFÉ PLUS + LTD Unaudited accounts Contents
Page
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UK CAFÉ PLUS + LTD Company Information for the year ended 30 September 2024
Directors
Martina Agho-Draper Alan Draper
Company Number
04900499 (England and Wales)
Registered Office
UNIT C5-C6, THE SEEDBED CENTRE WYNCOLLS SEVERALLS INDUSTRIAL PARK COLCHESTER CO4 9HT ENGLAND
Accountants
KAJ ASSOCIATES 9 MCGREDY CHESHUNT LONDON EN7 6JZ
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UK CAFÉ PLUS + LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,990 
7,990 
Tangible assets
14,613 
8,605 
22,603 
16,595 
Current assets
Inventories
7,000 
10,000 
Debtors
5,062 
7,163 
Cash at bank and in hand
9,333 
10,973 
21,395 
28,136 
Creditors: amounts falling due within one year
(40,597)
(39,475)
Net current liabilities
(19,202)
(11,339)
Total assets less current liabilities
3,401 
5,256 
Creditors: amounts falling due after more than one year
(39,442)
(45,949)
Net liabilities
(36,041)
(40,693)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(36,141)
(40,793)
Shareholders' funds
(36,041)
(40,693)
For the year ending 30 September 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2024 and were signed on its behalf by
Martina Agho-Draper Director Company Registration No. 04900499
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UK CAFÉ PLUS + LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
UK CAFÉ PLUS + LTD is a private company, limited by shares, registered in England and Wales, registration number 04900499. The registered office is UNIT C5-C6, THE SEEDBED CENTRE WYNCOLLS , SEVERALLS INDUSTRIAL PARK, COLCHESTER, CO4 9HT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 September 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 October 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance method
Motor vehicles
25% reducing balance method
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
7,990 
At 30 September 2024
7,990 
Amortisation
At 1 October 2023
- 
At 30 September 2024
- 
Net book value
At 30 September 2024
7,990 
At 30 September 2023
7,990 
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UK CAFÉ PLUS + LTD Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At valuation 
At 1 October 2023
70,989 
8,933 
79,922 
Additions
6,395 
- 
6,395 
Revaluations
- 
800 
800 
At 30 September 2024
77,384 
9,733 
87,117 
Depreciation
At 1 October 2023
62,384 
8,933 
71,317 
Charge for the year
1,187 
- 
1,187 
At 30 September 2024
63,571 
8,933 
72,504 
Net book value
At 30 September 2024
13,813 
800 
14,613 
At 30 September 2023
8,605 
- 
8,605 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
1,005 
1,193 
Trade debtors
4,057 
5,970 
5,062 
7,163 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
1,234 
8,944 
Taxes and social security
- 
1,523 
Other creditors
28,955 
19,414 
Loans from directors
10,408 
7,431 
Accruals
- 
2,163 
40,597 
39,475 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
39,442 
45,949 
9
Average number of employees
During the year the average number of employees was 5 (2023: 6).
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