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REGISTERED NUMBER: SC406326 (Scotland)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

THE HARBOUR CAFE LIMITED

THE HARBOUR CAFE LIMITED (REGISTERED NUMBER: SC406326)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE HARBOUR CAFE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Alessandro Giovani Valdrighi
Lea-Anne Valdrighi



SECRETARY: Lea-Anne Valdrighi



REGISTERED OFFICE: 37 - 39 Knockcushan Street
Girvan
Ayrshire
KA26 9AG



REGISTERED NUMBER: SC406326 (Scotland)



ACCOUNTANTS: Stewart Gilmour & Co.
Chartered Accountants
24 Beresford Terrace
Ayr
KA7 2EG



BANKERS: TSB
64 Dalrymple Street
Girvan
Ayrshire
KA26 9BT

THE HARBOUR CAFE LIMITED (REGISTERED NUMBER: SC406326)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 46,504 52,171

CURRENT ASSETS
Stocks 6,720 10,305
Debtors 5 1,692 1,590
Cash at bank and in hand 304,062 256,545
312,474 268,440
CREDITORS
Amounts falling due within one year 6 72,913 65,985
NET CURRENT ASSETS 239,561 202,455
TOTAL ASSETS LESS CURRENT
LIABILITIES

286,065

254,626

PROVISIONS FOR LIABILITIES 10,580 9,912
NET ASSETS 275,485 244,714

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 275,385 244,614
SHAREHOLDERS' FUNDS 275,485 244,714

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

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

THE HARBOUR CAFE LIMITED (REGISTERED NUMBER: SC406326)

BALANCE SHEET - continued
31 AUGUST 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 28 May 2025 and were signed on its behalf by:





Lea-Anne Valdrighi - Director


THE HARBOUR CAFE LIMITED (REGISTERED NUMBER: SC406326)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

The Harbour Cafe Limited is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 20% 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.

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 13 (2023 - 11 ) .

THE HARBOUR CAFE LIMITED (REGISTERED NUMBER: SC406326)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 69,378
Additions 2,539
At 31 August 2024 71,917
DEPRECIATION
At 1 September 2023 17,207
Charge for year 8,206
At 31 August 2024 25,413
NET BOOK VALUE
At 31 August 2024 46,504
At 31 August 2023 52,171

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,692 1,590

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 5,311 13,491
Taxation and social security 23,709 11,173
Other creditors 43,893 41,321
72,913 65,985

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 'A' - 'D' £1 100 100

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Alessandro Valdrighi and Mrs Lea-Anne Valdrighi who each hold 49% of the issued share capital.