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REGISTERED NUMBER: 06223317 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

MOKSHA CAFFE LIMITED

MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)






Contents of the Financial Statements
for the year ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MOKSHA CAFFE LIMITED

Company Information
for the year ended 30 April 2024







DIRECTORS: O De Trafford
L E M Sundstrom





SECRETARY: O De Trafford





REGISTERED OFFICE: Preston Park House
South Road
Brighton
East Sussex
BN1 6SB





REGISTERED NUMBER: 06223317 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Balance Sheet
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 38,924 46,586

CURRENT ASSETS
Stocks 4,000 4,000
Debtors 5 76,951 14,292
Cash at bank and in hand 366,249 357,957
447,200 376,249
CREDITORS
Amounts falling due within one year 6 (159,312 ) (104,007 )
NET CURRENT ASSETS 287,888 272,242
TOTAL ASSETS LESS CURRENT
LIABILITIES

326,812

318,828

CREDITORS
Amounts falling due after more than one
year

7

(9,176

)

(19,461

)

PROVISIONS FOR LIABILITIES 10 (7,396 ) (11,181 )
NET ASSETS 310,240 288,186

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 310,140 288,086
SHAREHOLDERS' FUNDS 310,240 288,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Balance Sheet - continued
30 April 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 Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:





O De Trafford - Director


MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Notes to the Financial Statements
for the year ended 30 April 2024

1. STATUTORY INFORMATION

Moksha Caffe Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office address and business address can be found on the Company Information page.

The presentational 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.

Turnover
Turnover represents the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of food and drink is recognised at the point of sale.Revenue from catering orders are recongnised on completion of the order. Any amounts received in advance are recongised as an asset in the balance sheet.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold-25% on reducing balance
Plant & machinery -25% on reducing balance
Motor Vehicle . 25% on cost
Computer Equipment . 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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 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.


MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Notes to the Financial Statements - continued
for the year ended 30 April 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.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 21 ) .

4. TANGIBLE FIXED ASSETS
Long Plant and Motor Computer
leasehold machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2023 139,748 102,668 19,999 12,447 274,862
Additions - 6,960 - 499 7,459
At 30 April 2024 139,748 109,628 19,999 12,946 282,321
DEPRECIATION
At 1 May 2023 131,902 74,162 11,999 10,213 228,276
Charge for year 1,961 7,725 4,000 1,435 15,121
At 30 April 2024 133,863 81,887 15,999 11,648 243,397
NET BOOK VALUE
At 30 April 2024 5,885 27,741 4,000 1,298 38,924
At 30 April 2023 7,846 28,506 8,000 2,234 46,586

MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 170
Other debtors 76,951 14,122
76,951 14,292

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) 10,675 10,412
Trade creditors 84,554 24,088
Taxation and social security 59,848 66,468
Other creditors 4,235 3,039
159,312 104,007

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 9,176 19,461

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,675 10,412

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,176 10,675

Amounts falling due between two and five years:
Bank loans - 2-5 years - 8,786

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 26,000 26,000
Between one and five years 3,250 29,250
29,250 55,250

MOKSHA CAFFE LIMITED (REGISTERED NUMBER: 06223317)

Notes to the Financial Statements - continued
for the year ended 30 April 2024

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 7,396 11,181

Deferred
tax
£   
Balance at 1 May 2023 11,181
Provided during year (3,785 )
Deferred tax
Balance at 30 April 2024 7,396

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£    £   
O De Trafford and L E M Sundstrom
Balance outstanding at start of year 6,563 27,280
Amounts advanced 12,514 10,795
Amounts repaid (7,584 ) (31,512 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,493 6,563

Director's loan is repayable on demand and interest has been charged at a rate of 2%.