Registered number
09005118
Caffe Z'Ani Ltd
Filleted Accounts
30 April 2024
Caffe Z'Ani Ltd
Registered number: 09005118
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 17,446 6,495
Current assets
Stocks 7,927 5,927
Debtors 4 32,574 21,638
Cash at bank and in hand 6,973 5,887
47,474 33,452
Creditors: amounts falling due within one year 5 (70,915) (52,816)
Net current liabilities (23,441) (19,364)
Total assets less current liabilities (5,995) (12,869)
Creditors: amounts falling due after more than one year 6 (21,736) (16,855)
Net liabilities (27,731) (29,724)
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account (28,731) (30,724)
Shareholder's funds (27,731) (29,724)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
C Melina-German
Director
Approved by the board on 7 January 2025
Caffe Z'Ani Ltd
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 25% on a reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 19,476
Additions 16,766
At 30 April 2024 36,242
Depreciation
At 1 May 2023 12,981
Charge for the year 5,815
At 30 April 2024 18,796
Net book value
At 30 April 2024 17,446
At 30 April 2023 6,495
4 Debtors 2024 2023
£ £
Trade debtors 17,559 20,504
Other debtors 15,015 1,134
32,574 21,638
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 4,380 4,380
Obligations under finance lease and hire purchase contracts 5,244 -
Taxation and social security costs 2,133 1,344
Other creditors 59,158 47,092
70,915 52,816
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 12,592 16,855
Obligations under finance lease and hire purchase contracts 9,144 -
21,736 16,855
7 Controlling party
The company is controlled by Mrs R Melina on the basis she holds 600 of the 1,000 issued shares in the company.
8 Other information
Caffe Z'Ani Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Pennyweights
Kenley
CR8 5HB
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