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Registered Number: 11492300
England and Wales

 

 

 

KIDS PLAY CAFE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Kids Play Cafe Ltd for the year ended 31 July 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Kids Play Cafe Ltd for the year ended 31 July 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Kids Play Cafe Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Kids Play Cafe Ltd and state those matters that we have agreed to state to the Board of Directors of Kids Play Cafe Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kids Play Cafe Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Kids Play Cafe Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Kids Play Cafe Ltd. You consider that Kids Play Cafe Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Kids Play Cafe Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 July 2024.








....................................................

Chawton Hector

2 Maules Gardens
Bristol
Avon
BS34 8AN

12 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4   465 
  465 
Current assets      
Debtors 9,606    3,005 
Cash at bank and in hand 3,447    10,893 
13,053    13,898 
Creditors: amount falling due within one year (8,078)   (9,660)
Net current assets 4,975    4,238 
 
Total assets less current liabilities 4,975    4,703 
Creditors: amount falling due after more than one year (10,959)   (13,260)
Net assets (5,984)   (8,557)
 

Capital and reserves
     
Called up share capital 5 2    2 
Profit and loss account (5,986)   (8,559)
Shareholders' funds (5,984)   (8,557)
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 12 February 2025 and were signed on its behalf by:


-------------------------------
R Bartlett
Director
2
General Information
Kids Play Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 11492300, registration address 280 Charminster Road, Bournemouth, BH8 9RT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
As explained in Note 11, the company has ceased trading on the balance sheet date. The financial statements have been prepared on a basis other than that of a going concern which includes, where appropriate, writing down the company's assets to net realisable value. Provision has also been made for any contractual commitments that have become onerous at the balance sheet date. The financial statements do not include any provision for the future costs of terminating the business of the company except to the extent that such costs were committed at the balance sheet date.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 50% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2023 4,000    4,000 
Additions  
Disposals  
At 31 July 2024 4,000    4,000 
Amortisation
At 01 August 2023 4,000    4,000 
Charge for year  
On disposals  
At 31 July 2024 4,000    4,000 
Net book values
At 31 July 2024  
At 31 July 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 August 2023 5,680    5,680 
Additions  
Disposals  
At 31 July 2024 5,680    5,680 
Depreciation
At 01 August 2023 5,215    5,215 
Charge for year 465    465 
On disposals  
At 31 July 2024 5,680    5,680 
Net book values
Closing balance as at 31 July 2024  
Opening balance as at 01 August 2023 465    465 


5.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

3