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REGISTERED NUMBER: 11827528 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

CAFE DE LA POST LTD

CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAFE DE LA POST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: Mr H Pickering





REGISTERED OFFICE: Cornerstone Horseshoe Lane
Chadlington
Chipping Norton
Oxfordshire
OX7 3BL





REGISTERED NUMBER: 11827528 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)

BALANCE SHEET
29 FEBRUARY 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,600 6,720
Tangible assets 5 12,337 14,116
17,937 20,836

CURRENT ASSETS
Stocks 6,506 4,767
Debtors 6 480 5,258
Cash at bank 4,749 6,161
11,735 16,186
CREDITORS
Amounts falling due within one year 7 43,065 38,464
NET CURRENT LIABILITIES (31,330 ) (22,278 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,393

)

(1,442

)

CREDITORS
Amounts falling due after more than one
year

8

(7,000

)

(11,000

)

PROVISIONS FOR LIABILITIES 9 - (603 )
NET LIABILITIES (20,393 ) (13,045 )

CAPITAL AND RESERVES
Called up share capital 10 4 4
Retained earnings (20,397 ) (13,049 )
SHAREHOLDERS' FUNDS (20,393 ) (13,045 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 DE LA POST LTD (REGISTERED NUMBER: 11827528)

BALANCE SHEET - continued
29 FEBRUARY 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 director and authorised for issue on 23 November 2024 and were signed by:





Mr H Pickering - Director


CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Cafe De La Post Ltd 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.

These accounts have been prepared on a going concern basis. The director will continue to support the company for the next twelve months.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 10% 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.

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 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.


CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 11,200
AMORTISATION
At 1 March 2023 4,480
Amortisation for year 1,120
At 29 February 2024 5,600
NET BOOK VALUE
At 29 February 2024 5,600
At 28 February 2023 6,720

CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 March 2023 14,593 8,500 23,093
Additions 957 - 957
At 29 February 2024 15,550 8,500 24,050
DEPRECIATION
At 1 March 2023 7,362 1,615 8,977
Charge for year 2,047 689 2,736
At 29 February 2024 9,409 2,304 11,713
NET BOOK VALUE
At 29 February 2024 6,141 6,196 12,337
At 28 February 2023 7,231 6,885 14,116

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 480 -
Other debtors - 5,258
480 5,258

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 4,930 5,712
Social security and other taxes 3,240 1,120
VAT 6,372 3,392
Directors' current accounts 22,385 22,385
Accrued expenses 2,138 1,855
43,065 38,464

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
29.2.24 28.2.23
£    £   
Bank loans - 1-2 years 4,000 4,000
Bank loans - 2-5 years 3,000 7,000
7,000 11,000

CAFE DE LA POST LTD (REGISTERED NUMBER: 11827528)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

9. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax
Accelerated capital allowances - 603

Deferred
tax
£   
Balance at 1 March 2023 603
Provided during year (603 )
Balance at 29 February 2024 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
4 Ordinary £1 4 4