Company registration number: NI665521
Unaudited financial statements
for the year ended 30 November 2023
for
Paul Hampton Cafe Ltd
Pages for filing with the Registrar
Company registration number: NI665521
Paul Hampton Cafe Ltd
Balance sheet
as at 30 November 2023
30 Nov 23 30 Nov 22
Note £ £ £ £
Fixed assets
Tangible assets 4 41,227 45,807
41,227 45,807
Current assets
Stocks 3,520 3,015
Cash at bank and in hand 100 53,919
3,620 56,934
Creditors: amounts falling due within
one year
17,753 (7,460)
Net current assets 21,373 49,474
Total assets less current liabilities 62,600 95,281
Creditors: Amounts falling due after
more than one year
(38,339) (44,239)
NET ASSETS 24,261 51,042
Capital and reserves
Called up share capital 100 100
Profit and loss account 24,161 50,942
TOTAL EQUITY 24,261 51,042
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2023.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: NI665521
Paul Hampton Cafe Ltd
Balance sheet - continued
as at 30 November 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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr P Bell, Director
27 November 2024
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Paul Hampton Cafe Ltd
Notes to the financial statements
for the year ended 30 November 2023
1 Company information
Paul Hampton Cafe Ltd is a private company registered in Northern Ireland. Its registered number is NI665521. The company is limited by shares. Its registered office is 5 Harrys Road, Hillsborough, BT26 6HJ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 15% 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 taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
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Paul Hampton Cafe Ltd
Notes to the financial statements - continued
for the year ended 30 November 2023
3 Average number of employees
During the year the average number of employees was 13 (2022 - 9).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 December 2022 58,405
At 30 November 2023 58,405
Depreciation
At 1 December 2022 12,598
Charge for year 4,580
At 30 November 2023 17,178
Net book value
At 30 November 2023 41,227
At 30 November 2022 45,807
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