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REGISTERED NUMBER: 14275549 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Courtyard Caffe Ltd

Courtyard Caffe Ltd (Registered number: 14275549)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Courtyard Caffe Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Miss L E Cooper
Mr MJ Marriott





REGISTERED OFFICE: 295/297 Church Street
Blackpool
United Kingdom
Lancashire
FY1 3PJ





BUSINESS ADDRESS: 17 The Square
Great Eccleston
Preston
Lancashire
PR3 0ZB





REGISTERED NUMBER: 14275549 (England and Wales)





ACCOUNTANTS: CCW Limited
Chartered Accountants
295/297 Church Street
Blackpool
Lancashire
FY1 3PJ

Courtyard Caffe Ltd (Registered number: 14275549)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,053 25,554
Tangible assets 5 21,928 22,965
35,981 48,519

CURRENT ASSETS
Stocks 2,000 2,000
Debtors 6 36,092 146
Cash at bank and in hand 15,054 2,278
53,146 4,424
CREDITORS
Amounts falling due within one year 7 87,344 60,992
NET CURRENT LIABILITIES (34,198 ) (56,568 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,783

(8,049

)

PROVISIONS FOR LIABILITIES 683 116
NET ASSETS/(LIABILITIES) 1,100 (8,165 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,000 (8,265 )
1,100 (8,165 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Courtyard Caffe Ltd (Registered number: 14275549)

Balance Sheet - continued
30 June 2024


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 20 March 2025 and were signed on its behalf by:





Miss L E Cooper - Director


Courtyard Caffe Ltd (Registered number: 14275549)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Courtyard Caffe Ltd is a private company, limited by shares , registered in England and Wales. 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of three 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Courtyard Caffe Ltd (Registered number: 14275549)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 34,502
AMORTISATION
At 1 July 2023 8,948
Amortisation for year 11,501
At 30 June 2024 20,449
NET BOOK VALUE
At 30 June 2024 14,053
At 30 June 2023 25,554

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 July 2023 26,000
Additions 2,833
At 30 June 2024 28,833
DEPRECIATION
At 1 July 2023 3,035
Charge for year 3,870
At 30 June 2024 6,905
NET BOOK VALUE
At 30 June 2024 21,928
At 30 June 2023 22,965

Courtyard Caffe Ltd (Registered number: 14275549)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

6. DEBTORS
30.6.24 30.6.23
£    £   
Amounts falling due within one year:
Directors' loan accounts 26,910 -
Prepayments 100 146
27,010 146

Amounts falling due after more than one year:
Tax 9,082 -

Aggregate amounts 36,092 146

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 1,504 -
Tax 13,389 82
Social security and other taxes 32,152 1,465
Other creditors 36,538 55,612
Directors' loan accounts - 44
Accrued expenses 3,761 3,789
87,344 60,992

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 30 June 2024 and the period ended 30 June 2023:

30.6.24 30.6.23
£    £   
Miss L E Cooper and Mr MJ Marriott
Balance outstanding at start of year (44 ) -
Amounts advanced 27,301 619
Amounts repaid (347 ) (663 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,910 (44 )