Company Registration No. 13447557 (England and Wales)
Pugs Cafe Ltd
Unaudited accounts
for the year ended 30 June 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pugs Cafe Ltd for the year ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Pugs Cafe Ltd for the year ended
30 June 2024 as set out on pages
3 -
5 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
CFO360 Advisors Ltd
Chartered Accountants
483 Green Lanes
London
N13 4BS
28 February 2025
Pugs Cafe Ltd
Statement of financial position
as at 30 June 2024
Tangible assets
18,662
1,528
Cash at bank and in hand
109,769
46,224
Creditors: amounts falling due within one year
(42,639)
(17,436)
Net current assets
87,175
32,447
Called up share capital
1
1
Revaluation reserve
(2,360)
-
Profit and loss account
108,196
33,974
Shareholders' funds
105,837
33,975
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 February 2025 and were signed on its behalf by
Aaron Carty
Director
Company Registration No. 13447557
Pugs Cafe Ltd
Notes to the Accounts
for the year ended 30 June 2024
Pugs Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 13447557. The registered office is 76 Ranelagh Road, Felixstowe, IP11 7HY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 30 June 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 July 2022.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles
Pugs Cafe Ltd
Notes to the Accounts
for the year ended 30 June 2024
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
1,795
1,867
Taxes and social security
49,607
10,269
Other creditors
(8,763)
5,300
Matthew Pieterse:
The balance owing at the year end date was £6,398.
During the year, £19,408 was advanced and £14,858 was repaid.
There is no interest charged on the loan, and no fixed date has been set for the repayment of the loan.
No amounts were released or written-off in the year.
Aaron Carty:
The balance owing at the year end date was £4,936.
During the year, £25,203 was advanced and £16,904 was repaid.
There is no interest charged on the loan, and no fixed date has been set for the repayment of the loan.
No amounts were released or written-off in the year.
8
Average number of employees
During the year the average number of employees was 12 (2023: 2).