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Registered Number: 05863718
England and Wales

 

 

 

CAFE CASITA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Report to the directors on the preparation of the unaudited statutory accounts of CAFE CASITA LIMITED 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 CAFE CASITA LIMITED for the year ended 30 June 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of CAFE CASITA LIMITED, as a body, in accordance with the terms of our engagement letter dated 23 November 2023 Our work has been undertaken solely to prepare for your approval the accounts of CAFE CASITA LIMITED and state those matters that we have agreed to state to the Board of Directors of CAFE CASITA LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CAFE CASITA LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that CAFE CASITA LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CAFE CASITA LIMITED. You consider that CAFE CASITA LIMITED is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of CAFE CASITA LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
30 June 2024



....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
26 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 114,000    114,000 
Tangible fixed assets 4 16,087    15,849 
130,087    129,849 
Current assets      
Stocks 16,620    11,785 
Debtors 76,154    65,464 
Cash at bank and in hand 15,645    22,415 
108,419    99,664 
Creditors: amount falling due within one year (74,380)   (69,717)
Net current assets 34,039    29,947 
 
Total assets less current liabilities 164,126    159,796 
Provisions for liabilities (46)  
Net assets 164,080    159,796 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 163,980    159,696 
Shareholders' funds 164,080    159,796 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 March 2025 and were signed on its behalf by:


-------------------------------
Andrula Shahmani
Director
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General Information
CAFE CASITA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05863718, registration address 18 CLARENCE STREET, UPPER GORNAL, DUDLEY, WEST MIDLANDS, DY3 1UP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 21 (2023 : 29).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 July 2023 114,000    114,000 
Additions  
Disposals  
At 30 June 2024 114,000    114,000 
Net book values
At 30 June 2024 114,000    114,000 
At 30 June 2023 114,000    114,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 July 2023 72,041    500    72,541 
Additions 3,410      3,410 
Disposals    
At 30 June 2024 75,451    500    75,951 
Depreciation
At 01 July 2023 56,448    244    56,692 
Charge for year 3,121    51    3,172 
On disposals    
At 30 June 2024 59,569    295    59,864 
Net book values
Closing balance as at 30 June 2024 15,882    205    16,087 
Opening balance as at 01 July 2023 15,593    256    15,849 


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