1 November 2023 false No description of principal activity Taxfiler 2024.6 SC519078business:PrivateLimitedCompanyLtd2023-11-012024-10-31 SC5190782023-10-31 SC5190782023-11-012024-10-31 SC519078business:AuditExemptWithAccountantsReport2023-11-012024-10-31 SC519078business:FilletedAccounts2023-11-012024-10-31 SC5190782024-10-31 SC519078business:Director12023-11-012024-10-31 SC519078business:RegisteredOffice2023-11-012024-10-31 SC5190782023-10-31 SC519078core:WithinOneYear2024-10-31 SC519078core:WithinOneYear2023-10-31 SC519078core:AfterOneYear2024-10-31 SC519078core:AfterOneYear2023-10-31 SC519078core:ShareCapitalcore:PreviouslyStatedAmount2024-10-31 SC519078core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 SC519078core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-10-31 SC519078core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 SC519078core:PreviouslyStatedAmount2024-10-31 SC519078core:PreviouslyStatedAmount2023-10-31 SC519078business:SmallEntities2023-11-012024-10-31 SC519078countries:Scotland2023-11-012024-10-31 SC519078core:PlantMachinery2023-11-012024-10-31 SC519078core:MotorVehicles2023-11-012024-10-31 SC519078core:FurnitureFittings2023-11-012024-10-31 SC519078core:ComputerEquipment2023-11-012024-10-31 SC519078core:Goodwill2023-10-31 SC519078core:Goodwill2024-10-31 SC519078core:Goodwill2023-11-012024-10-31 SC519078core:PlantMachinery2023-10-31 SC519078core:MotorVehicles2023-10-31 SC519078core:FurnitureFittings2023-10-31 SC519078core:ComputerEquipment2023-10-31 SC519078core:PlantMachinery2024-10-31 SC519078core:MotorVehicles2024-10-31 SC519078core:FurnitureFittings2024-10-31 SC519078core:ComputerEquipment2024-10-31 SC519078business:OrdinaryShareClass12023-11-012024-10-31 SC519078business:OrdinaryShareClass12022-11-012023-10-31 SC5190782022-11-012023-10-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC519078 (Scotland)
NowNow Cafe Limited Unaudited accounts for the year ended 31 October 2024
NowNow Cafe Limited Unaudited accounts Contents
Page
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NowNow Cafe Limited Company Information for the year ended 31 October 2024
Director
Mrs G Leatt
Company Number
SC519078 (Scotland)
Registered Office
14 Pitcaple Gardens LIVINGSTON West Lothian EH54 9HW United Kingdom
Accountants
Added Accounting Ltd 8 Whitehouse Crescent Gorebridge EH23 4FT
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NowNow Cafe Limited Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
26,049 
28,970 
Tangible assets
39,132 
59,416 
65,181 
88,386 
Current assets
Inventories
4,115 
4,595 
Debtors
2,746 
448 
Cash at bank and in hand
78,563 
69,425 
85,424 
74,468 
Creditors: amounts falling due within one year
(105,136)
(103,542)
Net current liabilities
(19,712)
(29,074)
Total assets less current liabilities
45,469 
59,312 
Creditors: amounts falling due after more than one year
(10,367)
(26,690)
Net assets
35,102 
32,622 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
35,101 
32,621 
Shareholders' funds
35,102 
32,622 
For the year ending 31 October 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 director acknowledges her 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 and authorised for issue on 19 March 2025 and were signed on its behalf by
Mrs G Leatt Director Company Registration No. SC519078
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NowNow Cafe Limited Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
NowNow Cafe Limited is a private company, limited by shares, registered in Scotland, registration number SC519078. The registered office is 14 Pitcaple Gardens, LIVINGSTON, West Lothian, EH54 9HW, United Kingdom.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
15% reducing balance
Motor vehicles
25% straight line
Fixtures & fittings
20% straight line
Computer equipment
33.33% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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NowNow Cafe Limited Notes to the Accounts for the year ended 31 October 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
57,412 
At 31 October 2024
57,412 
Amortisation
At 1 November 2023
28,442 
Charge for the year
2,921 
At 31 October 2024
31,363 
Net book value
At 31 October 2024
26,049 
At 31 October 2023
28,970 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 November 2023
105,043 
32,975 
228 
5,745 
143,991 
Additions
10,212 
- 
2,224 
10,230 
22,666 
Disposals
- 
(32,975)
- 
- 
(32,975)
At 31 October 2024
115,255 
- 
2,452 
15,975 
133,682 
Depreciation
At 1 November 2023
76,945 
2,783 
12 
4,835 
84,575 
Charge for the year
11,960 
6,595 
106 
692 
19,353 
On disposals
- 
(9,378)
- 
- 
(9,378)
At 31 October 2024
88,905 
- 
118 
5,527 
94,550 
Net book value
At 31 October 2024
26,350 
- 
2,334 
10,448 
39,132 
At 31 October 2023
28,098 
30,192 
216 
910 
59,416 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,746 
448 
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NowNow Cafe Limited Notes to the Accounts for the year ended 31 October 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
6,834 
11,369 
VAT
17,158 
15,432 
Obligations under finance leases and hire purchase contracts
11,369 
7,999 
Trade creditors
3,480 
5,000 
Taxes and social security
9,582 
6,045 
Other creditors
856 
578 
Loans from directors
15,512 
31,533 
Accruals
40,345 
25,586 
105,136 
103,542 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
3,353 
7,916 
Obligations under finance leases and hire purchase contracts
7,014 
18,774 
10,367 
26,690 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 17 (2023: 17).
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