Company registration number 12083013 (England and Wales)
HONEY CAFE (BATH) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
HONEY CAFE (BATH) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
HONEY CAFE (BATH) LIMITED
BALANCE SHEET
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
995
3,236
Current assets
Debtors
4
2,000
Cash at bank and in hand
565
659
2,565
659
Creditors: amounts falling due within one year
5
(26,699)
(25,429)
Net current liabilities
(24,134)
(24,770)
Net liabilities
(23,139)
(21,534)
Capital and reserves
Called up share capital
100
2
Profit and loss reserves
(23,239)
(21,536)
Total equity
(23,139)
(21,534)
For the financial year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 14 April 2025
..............................................
Miss K Zubalikova
Director
Company registration number 12083013 (England and Wales)
HONEY CAFE (BATH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 2 -
1
Accounting policies
Company information
Honey Cafe (Bath) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 584 Wellsway, Bath, Somerset, UK, BA2 2UE.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.
When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and equipment
25% Reducing balance
Computers
25% Reducing balance
1.4
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.5
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
HONEY CAFE (BATH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 3 -
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
3
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2023
6,903
Additions
750
Disposals
(6,315)
At 31 July 2024
1,338
Depreciation and impairment
At 1 August 2023
3,667
Depreciation charged in the year
250
Eliminated in respect of disposals
(3,574)
At 31 July 2024
343
Carrying amount
At 31 July 2024
995
At 31 July 2023
3,236
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
2,000
5
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
360
Taxation and social security
190
160
Other creditors
26,149
25,269
26,699
25,429