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REGISTERED NUMBER: 10060985 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2023 TO 31 MAY 2024

FOR

ALICE HOLT CAFE LIMITED

ALICE HOLT CAFE LIMITED (REGISTERED NUMBER: 10060985)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 31 MAY 2024










Page

Balance sheet 1

Notes to the financial statements 2


ALICE HOLT CAFE LIMITED (REGISTERED NUMBER: 10060985)

BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 42,713 63,000

Current assets
Stocks 5,000 5,000
Debtors 5 12,941 155,824
Cash at bank and in hand 109,756 125,007
127,697 285,831
Creditors
Amounts falling due within one year 6 127,660 289,707
Net current assets/(liabilities) 37 (3,876 )
Total assets less current liabilities 42,750 59,124

Provisions for liabilities 8 9,874 14,754
Net assets 32,876 44,370

Capital and reserves
Called up share capital 9 20 20
Retained earnings 32,856 44,350
Shareholders' funds 32,876 44,370

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 January 2025 and were signed by:





Mr J A Hall - Director


ALICE HOLT CAFE LIMITED (REGISTERED NUMBER: 10060985)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2023 TO 31 MAY 2024


1. Statutory information

Alice Holt Cafe Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10060985. The Registered Office is Little Haythorne, Haythorne, Horton, Wimborne, BH21 7JG and the business address is Bucks Horn Oak, Farnham, Surrey, GU10 4LS.

These financial statements cover the 13 months to 31 May 2024 as the accounting reference has been changed to 31 May. Therefore the comparative figures are not entirely comparable as they are for the 12 months ended 30 April 2023.

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.

Preparation of consolidated financial statements
The company is a subsidiary and the parent company has taken the option under S399(2A) of the Companies Act 2006 not to prepare consolidated financial statements.

Turnover
Turnover represents takings from café and takeaway outlets, net of vat.

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

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

ALICE HOLT CAFE LIMITED (REGISTERED NUMBER: 10060985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2023 TO 31 MAY 2024


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the period was 28 (2023 - 23 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
Cost
At 1 May 2023 206,092 72,736 3,000 281,828
Disposals - (17,737 ) (3,000 ) (20,737 )
At 31 May 2024 206,092 54,999 - 261,091
Depreciation
At 1 May 2023 166,898 50,196 1,734 218,828
Charge for period 10,615 5,249 - 15,864
Eliminated on disposal - (14,580 ) (1,734 ) (16,314 )
At 31 May 2024 177,513 40,865 - 218,378
Net book value
At 31 May 2024 28,579 14,134 - 42,713
At 30 April 2023 39,194 22,540 1,266 63,000

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 134 814
Amounts owed by group undertakings - 130,104
Prepayments 12,807 24,906
12,941 155,824

ALICE HOLT CAFE LIMITED (REGISTERED NUMBER: 10060985)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2023 TO 31 MAY 2024


6. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 33,306 111,996
Amounts owed to group undertakings 3,771 -
Tax 12,579 51,214
Social security and other taxes 2,388 4,592
VAT 43,892 49,770
Other creditors 791 858
Net wages creditor 15,446 16,205
Accruals and deferred income 15,487 55,072
127,660 289,707

7. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 28,027 30,000
Between one and five years - 30,000
28,027 60,000

8. Provisions for liabilities
2024 2023
£    £   
Deferred tax 9,874 14,754

Deferred
tax
£   
Balance at 1 May 2023 14,754
Credit to Income statement during period (4,880 )
Balance at 31 May 2024 9,874

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
20 Ordinary £1 20 20

10. Ultimate controlling party

The company is under the control of its director and his spouse, Mr and Mrs Hall, by virtue of their ownership of 100% of the share capital in the parent company, DA GT Limited.