Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-07-01falsefalseNo description of principal activity1616falsetrue SC508869 2023-07-01 2024-06-30 SC508869 2022-07-01 2023-06-30 SC508869 2024-06-30 SC508869 2023-06-30 SC508869 c:CompanySecretary1 2023-07-01 2024-06-30 SC508869 c:Director1 2023-07-01 2024-06-30 SC508869 c:Director2 2023-07-01 2024-06-30 SC508869 c:Director3 2023-07-01 2024-06-30 SC508869 c:Director4 2023-07-01 2024-06-30 SC508869 c:RegisteredOffice 2023-07-01 2024-06-30 SC508869 d:Buildings 2023-07-01 2024-06-30 SC508869 d:Buildings 2024-06-30 SC508869 d:Buildings 2023-06-30 SC508869 d:Buildings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC508869 d:PlantMachinery 2023-07-01 2024-06-30 SC508869 d:PlantMachinery 2024-06-30 SC508869 d:PlantMachinery 2023-06-30 SC508869 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC508869 d:FurnitureFittings 2023-07-01 2024-06-30 SC508869 d:FurnitureFittings 2024-06-30 SC508869 d:FurnitureFittings 2023-06-30 SC508869 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC508869 d:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 SC508869 d:CurrentFinancialInstruments 2024-06-30 SC508869 d:CurrentFinancialInstruments 2023-06-30 SC508869 d:Non-currentFinancialInstruments 2024-06-30 SC508869 d:Non-currentFinancialInstruments 2023-06-30 SC508869 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 SC508869 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 SC508869 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 SC508869 d:Non-currentFinancialInstruments d:AfterOneYear 2023-06-30 SC508869 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-06-30 SC508869 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-06-30 SC508869 d:ShareCapital 2024-06-30 SC508869 d:ShareCapital 2023-06-30 SC508869 d:RetainedEarningsAccumulatedLosses 2024-06-30 SC508869 d:RetainedEarningsAccumulatedLosses 2023-06-30 SC508869 c:FRS102 2023-07-01 2024-06-30 SC508869 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 SC508869 c:FullAccounts 2023-07-01 2024-06-30 SC508869 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 SC508869 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure
Registered number: SC508869










10 CAFE BAR LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
10 CAFE BAR LIMITED
 

COMPANY INFORMATION


Directors
Mr Alan John Hampton 
Mrs  Caroline Hampton 
Mr Brett Aston Hampton 
Mr Dexter Elliott Hampton 




Company secretary
Mrs Caroline Hampton



Registered number
SC508869



Registered office
Sunnydene
97a Glamis Road

Forfar

Angus

DD8 1DR




Accountants
EQ Accountants Limited
Chartered Accountants

Westby

64 West High Street

Forfar

Angus

DD8 1BJ





 
10 CAFE BAR LIMITED
REGISTERED NUMBER: SC508869

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

Fixed assets
  

Tangible assets
 4 
20,811
18,253

  
20,811
18,253

Current assets
  

Stocks
  
18,896
16,684

Debtors: amounts falling due within one year
 5 
15,538
11,662

Cash at bank and in hand
  
30,031
47,229

  
64,465
75,575

Creditors: amounts falling due within one year
 6 
(83,022)
(78,188)

Net current liabilities
  
 
 
(18,557)
 
 
(2,613)

Total assets less current liabilities
  
2,254
15,640

Creditors: amounts falling due after more than one year
 7 
(10,833)
(20,833)

Provisions for liabilities
  

Deferred Taxation
  
(2,715)
(2,023)

  
 
 
(2,715)
 
 
(2,023)

Net liabilities
  
(11,294)
(7,216)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(11,394)
(7,316)

  
(11,294)
(7,216)


Page 1

 
10 CAFE BAR LIMITED
REGISTERED NUMBER: SC508869

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2024.




Mr Alan John Hampton
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

10 Cafe Bar Limited is a private limited company limited by shares and incorporated in Scotland.  The registered office is Sunnydene, 97a Glamis Road, Forfar, Angus, DD8 1DR and the Company registration number is SC508869.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared on the going concern basis. The profit and loss reserves are negative and the company is dependant on the continuing support from the directors. The directors have confirmed that they intend to support the company for the foreseeable future.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Tenants Improvements
-
10% straight line
Plant and machinery
-
25% straight line
Fixtures and fittings
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


3.


Employees

The average monthly number of employees, including directors, during the year was 16 (2023 - 16).

Page 5

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Tangible fixed assets





Tenants improvements
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 July 2023
10,864
14,700
9,326
34,890


Additions
-
2,774
3,711
6,485


Disposals
-
(2,270)
-
(2,270)



At 30 June 2024

10,864
15,204
13,037
39,105



Depreciation


At 1 July 2023
3,258
7,041
6,338
16,637


Charge for the year on owned assets
1,087
1,705
1,135
3,927


Disposals
-
(2,270)
-
(2,270)



At 30 June 2024

4,345
6,476
7,473
18,294



Net book value



At 30 June 2024
6,519
8,728
5,564
20,811



At 30 June 2023
7,606
7,659
2,988
18,253

Page 6

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Other debtors
3,909
3,545

Prepayments and accrued income
11,629
8,117

15,538
11,662



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
39,925
33,508

Other taxation and social security
13,372
12,509

Other creditors
9,740
7,943

Accruals and deferred income
9,985
14,228

83,022
78,188



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
10,833
20,833

10,833
20,833


Page 7

 
10 CAFE BAR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000


Amounts falling due 2-5 years

Bank loans
10,833
20,833


10,833
20,833


20,833
30,833



Page 8