Company registration number 02368564 (England and Wales)
CAFE DU MONDE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
CAFE DU MONDE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
CAFE DU MONDE LIMITED (REGISTERED NUMBER: 02368564)
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
7,967
12,917
Tangible assets
5
468,793
437,396
476,760
450,313
Current assets
Stocks
202,212
149,240
Debtors
6
363,919
321,279
Cash at bank and in hand
41,136
26,311
607,267
496,830
Creditors: amounts falling due within one year
7
(1,190,522)
(969,512)
Net current liabilities
(583,255)
(472,682)
Total assets less current liabilities
(106,495)
(22,369)
Creditors: amounts falling due after more than one year
8
(32,379)
-
0
Net liabilities
(138,874)
(22,369)
Capital and reserves
Called up share capital
1,000
1,000
Share premium account
28,950
28,950
Profit and loss reserves
(168,824)
(52,319)
Total equity
(138,874)
(22,369)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 6 March 2025 and are signed on its behalf by:
Mr G Arnold
Director
CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Cafe Du Monde Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 16, Platt Industrial Estate, Maidstone Road, St Mary's Platt, Sevenoaks, Kent, TN15 8JL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has faced challenging circumstances arising in recent years, which are unprecedented in modern times. Many businesses in the hospitality and related sectors have faced, and still face, material uncertainties about their future. Based on the measures taken to reduce costs, and new initiatives to increase sales volume, the directors believe that the company is well positioned to return to full trading capacity once the period of uncertainty passes and the forecasts for future years support this opinion.

 

The company also relies on continued support from a fellow group company.

 

The director is of the opinion that it is appropriate for the financial statements to be prepared on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

Turnover relating to the sale of goods is recognised upon despatch of the goods.

 

Turnover relating to the hire of equipment and sale of goods under contracts is recognised over the term of the contract.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website design
3 years straight line
Patents
3 years straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
3 months no depreciation then 3 years straight line
Fixtures, fittings & equipment
20% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

Intangible fixed assets are amortised at the rates referred to above under note 1.4.

 

Tangible fixed assets are depreciated at the rates referred to above under note 1.5.

 

The value of stock is reviewed and written down to the lower of cost and estimated selling price less costs to sell when stock is considered obsolete,

 

Bad debts are provided for in relation to trade debtors based upon the age of the debt and whether the the debt is considered recoverable.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
11
9
CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -
4
Intangible fixed assets
Website design
Patents
Total
£
£
£
Cost
At 1 January 2024 and 31 December 2024
26,550
4,231
30,781
Amortisation and impairment
At 1 January 2024
13,633
4,231
17,864
Amortisation charged for the year
4,950
-
0
4,950
At 31 December 2024
18,583
4,231
22,814
Carrying amount
At 31 December 2024
7,967
-
0
7,967
At 31 December 2023
12,917
-
0
12,917
5
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2024
1,038,357
106,455
16,745
1,161,557
Additions
203,243
6,782
51,797
261,822
At 31 December 2024
1,241,600
113,237
68,542
1,423,379
Depreciation and impairment
At 1 January 2024
621,918
94,150
8,093
724,161
Depreciation charged in the year
207,749
8,968
13,708
230,425
At 31 December 2024
829,667
103,118
21,801
954,586
Carrying amount
At 31 December 2024
411,933
10,119
46,741
468,793
At 31 December 2023
416,439
12,305
8,652
437,396
CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
284,762
242,751
Other debtors
79,157
78,528
363,919
321,279
7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
278,290
340,448
Amounts owed to group undertakings
889,543
606,486
Taxation and social security
-
0
10,222
Other creditors
22,689
12,356
1,190,522
969,512
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
32,379
-
0
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Declan McCusker
Statutory Auditor:
Perrys Audit Limited
Date of audit report:
11 March 2025
CAFE DU MONDE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
40,167
80,334
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