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REGISTERED NUMBER: 07538660 (England and Wales)















Financial Statements for the Year Ended 31 May 2024

for

The Beluga Cafe Ltd

The Beluga Cafe Ltd (Registered number: 07538660)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Beluga Cafe Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: N Choudhury
Ms L Sussurova





REGISTERED OFFICE: 26 Thorney Lane South
Iver
Buckinghamshire
SL0 9AE





REGISTERED NUMBER: 07538660 (England and Wales)





ACCOUNTANTS: JSS & Co Accountants
26 Thorney Lane South
Iver
Buckinghamshire
SL0 9AE

The Beluga Cafe Ltd (Registered number: 07538660)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £ £ £
FIXED ASSETS
Tangible assets 4 179,440 191,888

CURRENT ASSETS
Stocks 9,500 8,200
Debtors 5 294,844 23,588
Cash at bank and in hand 97,786 45,547
402,130 77,335
CREDITORS
Amounts falling due within one year 6 210,088 118,310
NET CURRENT ASSETS/(LIABILITIES) 192,042 (40,975 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

371,482

150,913

CREDITORS
Amounts falling due after more than one year 7 1,212 99,054
NET ASSETS 370,270 51,859

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 270,270 (48,141 )
SHAREHOLDERS' FUNDS 370,270 51,859

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 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 31 May 2025 and were signed on its behalf by:





N Choudhury - Director


The Beluga Cafe Ltd (Registered number: 07538660)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

The Beluga Cafe Ltd 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.

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.
Improvements to property - 10% on cost
Fixtures and fittings - 15% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 15 ) .

The Beluga Cafe Ltd (Registered number: 07538660)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Improvements and
to property fittings Totals
£ £ £
COST
At 1 June 2023 99,597 268,047 367,644
Additions - 17,332 17,332
At 31 May 2024 99,597 285,379 384,976
DEPRECIATION
At 1 June 2023 67,540 108,216 175,756
Charge for year 3,206 26,574 29,780
At 31 May 2024 70,746 134,790 205,536
NET BOOK VALUE
At 31 May 2024 28,851 150,589 179,440
At 31 May 2023 32,057 159,831 191,888

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£ £
Trade debtors 7,679 8,100
Other debtors 287,165 15,488
294,844 23,588

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£ £
Trade creditors 46,109 76,989
Taxation and social security 161,084 39,926
Other creditors 2,895 1,395
210,088 118,310

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.24 31.5.23
£ £
Bank loans 1,212 30,833
Other creditors - 68,221
1,212 99,054

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,212 30,833