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REGISTERED NUMBER: SC760592 (Scotland)















Unaudited Financial Statements

for the Period 1 March 2023 to 31 March 2024

for

PAPPA'S CAFE LTD

PAPPA'S CAFE LTD (Registered number: SC760592)






Contents of the Financial Statements
for the Period 1 March 2023 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PAPPA'S CAFE LTD

Company Information
for the Period 1 March 2023 to 31 March 2024







DIRECTOR: Mrs C A Anderson





REGISTERED OFFICE: Rinnaha
Strathdon
AB36 8UQ





REGISTERED NUMBER: SC760592 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

PAPPA'S CAFE LTD (Registered number: SC760592)

Balance Sheet
31 March 2024

Notes £    £   
FIXED ASSETS
Tangible assets 4 10,844

CURRENT ASSETS
Stocks 2,147
Debtors 5 5,687
Cash at bank and in hand 2,616
10,450
CREDITORS
Amounts falling due within one year 6 45,865
NET CURRENT LIABILITIES (35,415 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(24,571

)

CREDITORS
Amounts falling due after more than one
year

7

18,333
NET LIABILITIES (42,904 )

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings (43,004 )
(42,904 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

PAPPA'S CAFE LTD (Registered number: SC760592)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2024 and were signed by:





Mrs C A Anderson - Director


PAPPA'S CAFE LTD (Registered number: SC760592)

Notes to the Financial Statements
for the Period 1 March 2023 to 31 March 2024

1. STATUTORY INFORMATION

PAPPA'S CAFE LTD is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

The company incurred a loss in the period and has a deficiency of £42,904. If necessary the company will be supported by the Director and based on this the Director considers it appropriate to prepare the accounts on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the Director's support.

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.
Improvements to property - 10% on cost
Plant and machinery - 20% 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 period was 3 .

PAPPA'S CAFE LTD (Registered number: SC760592)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
Additions 7,244 8,188 15,432
Disposals - (2,611 ) (2,611 )
At 31 March 2024 7,244 5,577 12,821
DEPRECIATION
Charge for period 786 1,191 1,977
At 31 March 2024 786 1,191 1,977
NET BOOK VALUE
At 31 March 2024 6,458 4,386 10,844

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 5,687

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 14,222
Taxation and social security 1,256
Other creditors 30,387
45,865

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Other creditors 18,333

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
£   
Within one year 2,155
Between one and five years 3,413
5,568

PAPPA'S CAFE LTD (Registered number: SC760592)

Notes to the Financial Statements - continued
for the Period 1 March 2023 to 31 March 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2024:

£   
Mr D L C Barr
Balance outstanding at start of period -
Amounts advanced 40
Amounts repaid (18,064 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (18,024 )

Mrs C A Anderson
Balance outstanding at start of period -
Amounts advanced 416
Amounts repaid (600 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period (184 )

10. RELATED PARTY DISCLOSURES

Included in Other Debtors is £3,119 due by Shorty's Kitchen Ltd, a company registered in Scotland of which the director Mrs C A Anderson's mother is a director and shareholder.

Included in Trade Creditors is £6,805 due to Shorty's Kitchen Ltd.

Included in Other Creditors is £622 due to Mama's Parlour Ltd, a company registered in Scotland of which the director Mrs C A Anderson is a director and shareholder.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C A Anderson.