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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
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Pugs Cafe Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
18,662 
1,528 
Current assets
Debtors
20,045 
3,659 
Cash at bank and in hand
109,769 
46,224 
129,814 
49,883 
Creditors: amounts falling due within one year
(42,639)
(17,436)
Net current assets
87,175 
32,447 
Net assets
105,837 
33,975 
Capital and reserves
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
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Pugs Cafe Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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 
£ 
Cost or valuation
At cost 
At 1 July 2023
2,200 
Additions
23,916 
At 30 June 2024
26,116 
Depreciation
At 1 July 2023
672 
Charge for the year
6,782 
At 30 June 2024
7,454 
Net book value
At 30 June 2024
18,662 
At 30 June 2023
1,528 
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Pugs Cafe Ltd Notes to the Accounts for the year ended 30 June 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
20,045 
3,659 
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 
42,639 
17,436 
7
Loans to directors
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).
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