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REGISTERED NUMBER: SC187101 (Scotland)




















Cafe Saint-Honore Limited

Unaudited Financial Statements

for the Year Ended 31 July 2024






Cafe Saint-Honore Limited (Registered number: SC187101)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cafe Saint-Honore Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mr J S Baird
Mr N Forbes



REGISTERED OFFICE: 34 North West Thistle Street Lane
Edinburgh
Midlothian
EH2 1EA



REGISTERED NUMBER: SC187101 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: The Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT

Cafe Saint-Honore Limited (Registered number: SC187101)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 57,374 64,645
57,374 64,645

CURRENT ASSETS
Stocks 14,242 14,038
Debtors 6 110,141 137,058
Cash at bank 67,453 102,404
191,836 253,500
CREDITORS
Amounts falling due within one year 7 147,650 150,257
NET CURRENT ASSETS 44,186 103,243
TOTAL ASSETS LESS CURRENT
LIABILITIES

101,560

167,888

CREDITORS
Amounts falling due after more than
one year

8

(23,432

)

(27,932

)

PROVISIONS FOR LIABILITIES (4,053 ) (12,025 )
NET ASSETS 74,075 127,931

Cafe Saint-Honore Limited (Registered number: SC187101)

Balance Sheet - continued
31 July 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10,280 10,280
Share premium 76,968 76,968
Capital redemption reserve 30,555 30,555
Retained earnings (43,728 ) 10,128
SHAREHOLDERS' FUNDS 74,075 127,931

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

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

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 7 March 2025 and were signed on its behalf by:





Mr J S Baird - Director


Cafe Saint-Honore Limited (Registered number: SC187101)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Cafe Saint-Honore Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 and revenue recognition
Turnover represents sales of food and drink, excluding value added tax.

Revenue is recognised at the point of sale.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 1998, has been fully amortised evenly over twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Intangible fixed assets and amortisation
Trademarks are valued at cost less accumulated amortisation. Intangible assets have been fully amortised over ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on cost and 10% 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
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

All loans with related parties are all repayable on demand.


Cafe Saint-Honore Limited (Registered number: SC187101)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued
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.

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 the profit and loss account on a straight line basis over the period of the lease.

Pensions
The company operates a defined contribution pension scheme.

Going concern
The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future. In order to do so the company will require the continued support of the directors.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2023 - 21 ) .

Cafe Saint-Honore Limited (Registered number: SC187101)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 124,801 1,379 126,180
AMORTISATION
At 1 August 2023
and 31 July 2024 124,801 1,379 126,180
NET BOOK VALUE
At 31 July 2024 - - -
At 31 July 2023 - - -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023 1,077 211,450 212,527
Additions - 6,169 6,169
At 31 July 2024 1,077 217,619 218,696
DEPRECIATION
At 1 August 2023 1,077 146,805 147,882
Charge for year - 13,440 13,440
At 31 July 2024 1,077 160,245 161,322
NET BOOK VALUE
At 31 July 2024 - 57,374 57,374
At 31 July 2023 - 64,645 64,645

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Other debtors 37,507 64,424

Cafe Saint-Honore Limited (Registered number: SC187101)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 72,634 72,634

Aggregate amounts 110,141 137,058

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,500 4,325
Trade creditors 60,552 61,856
Taxation and social security 44,833 41,409
Other creditors 37,765 42,667
147,650 150,257

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 23,432 27,932

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,132 9,510

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 31,500 31,500
Between one and five years 86,625 118,125
118,125 149,625

Cafe Saint-Honore Limited (Registered number: SC187101)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2024 and 31 July 2023:

2024 2023
£    £   
Mr N Forbes
Balance outstanding at start of year (5,310 ) (1,379 )
Amounts advanced 19,529 26,069
Amounts repaid (10,000 ) (30,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,219 (5,310 )

Mr J S Baird
Balance outstanding at start of year - -
Amounts advanced 2,836 -
Amounts repaid (548 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 2,288 -

Included in other debtors is the balance due on the directors' current accounts. The balance is interest-free, unsecured and repayable on demand.