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REGISTERED NUMBER: SC456662 (Scotland)





















Unaudited Financial Statements

For The Year Ended 31 August 2024

for

Limelight Cafe Limited

Limelight Cafe Limited (Registered number: SC456662)






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

Report of the Accountants 7

Limelight Cafe Limited

Company Information
For The Year Ended 31 August 2024







DIRECTOR: Ms L Graham





REGISTERED OFFICE: 1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH





REGISTERED NUMBER: SC456662 (Scotland)





ACCOUNTANTS: Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH

Limelight Cafe Limited (Registered number: SC456662)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 17,610 1,763

CURRENT ASSETS
Stocks 2,250 2,200
Debtors 5 3,959 1,200
Cash at bank and in hand 22,674 4,048
28,883 7,448
CREDITORS
Amounts falling due within one year 6 32,457 12,240
NET CURRENT LIABILITIES (3,574 ) (4,792 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,036

(3,029

)

CREDITORS
Amounts falling due after more than one year 7 (10,197 ) (9,038 )

PROVISIONS FOR LIABILITIES (3,346 ) -
NET ASSETS/(LIABILITIES) 493 (12,067 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 492 (12,068 )
SHAREHOLDERS' FUNDS 493 (12,067 )

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 director acknowledges her 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.

Limelight Cafe Limited (Registered number: SC456662)

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 director and authorised for issue on 28 May 2025 and were signed by:





Ms L Graham - Director


Limelight Cafe Limited (Registered number: SC456662)

Notes to the Financial Statements
For The Year Ended 31 August 2024

1. STATUTORY INFORMATION

Limelight 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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% 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 6 (2023 - 3 ) .

Limelight Cafe Limited (Registered number: SC456662)

Notes to the Financial Statements - continued
For The Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023 - 4,433 - 4,433
Additions 5,835 5,436 9,713 20,984
Disposals - (200 ) - (200 )
At 31 August 2024 5,835 9,669 9,713 25,217
DEPRECIATION
At 1 September 2023 - 2,670 - 2,670
Charge for year 1,167 1,413 2,428 5,008
Eliminated on disposal - (71 ) - (71 )
At 31 August 2024 1,167 4,012 2,428 7,607
NET BOOK VALUE
At 31 August 2024 4,668 5,657 7,285 17,610
At 31 August 2023 - 1,763 - 1,763

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 1,591 -
Other debtors 2,368 1,200
3,959 1,200

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 2,662 2,364
Hire purchase contracts 1,708 -
Trade creditors 365 -
Taxation and social security 17,838 275
Other creditors 9,884 9,601
32,457 12,240

Limelight Cafe Limited (Registered number: SC456662)

Notes to the Financial Statements - continued
For The Year Ended 31 August 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 6,376 9,038
Hire purchase contracts 3,821 -
10,197 9,038

Limelight Cafe Limited

Report of the Accountants to the Director of
Limelight Cafe Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Atkinson Donnelly LLP
1 Cambuslang Court
Cambuslang
Glasgow
Strathclyde
G32 8FH


28 May 2025