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REGISTERED NUMBER: 01005918 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

Royal Cafes (Liskeard) Limited

Royal Cafes (Liskeard) Limited (Registered number: 01005918)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 January 2025




Page

Balance Sheet 1 to 2

Notes to the Financial Statements 3 to 4


Royal Cafes (Liskeard) Limited (Registered number: 01005918)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 - -
- -

Current assets
Cash at bank 424,014 442,131

Creditors
Amounts falling due within one year 6 5,405 4,214
Net current assets 418,609 437,917
Total assets less current liabilities 418,609 437,917

Capital and reserves
Called up share capital 7 477 477
Retained earnings 418,132 437,440
Shareholders' funds 418,609 437,917

Royal Cafes (Liskeard) Limited (Registered number: 01005918)

BALANCE SHEET - continued
31 January 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 April 2025 and were signed on its behalf by:





Mr C Mitchell - Director


Royal Cafes (Liskeard) Limited (Registered number: 01005918)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 January 2025

1. STATUTORY INFORMATION

Royal Cafes (Liskeard) Limited 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.

Although the company is not a going concern, the directors do not consider any need for the assets and liabilities to be adjusted in value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Royal Cafes (Liskeard) Limited (Registered number: 01005918)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. INTANGIBLE FIXED ASSETS

The company has no intangible fixed assets.

5. TANGIBLE FIXED ASSETS

The company has no tangible fixed assets.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 506 528
Directors' loan accounts 3,219 2,426
Accrued expenses 1,680 1,260
5,405 4,214

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
477 Ordinary £1 477 477

8. RELATED PARTY DISCLOSURES

At the balance sheet date, the shareholders and directors, Mr C Mitchell and Mrs K Mitchell were owed £3,219 No interest has been paid on this amount by the company.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr C Mitchell.