1 February 2024 false No description of principal activity Taxfiler 2024.6 SC721484business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC7214842024-01-31 SC7214842024-02-012025-01-31 SC721484business:AuditExemptWithAccountantsReport2024-02-012025-01-31 SC721484business:FilletedAccounts2024-02-012025-01-31 SC7214842025-01-31 SC721484business:Director12024-02-012025-01-31 SC721484business:RegisteredOffice2024-02-012025-01-31 SC7214842024-01-31 SC721484core:WithinOneYear2025-01-31 SC721484core:WithinOneYear2024-01-31 SC721484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC721484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC721484core:PreviouslyStatedAmount2025-01-31 SC721484core:PreviouslyStatedAmount2024-01-31 SC721484business:SmallEntities2024-02-012025-01-31 SC721484countries:Scotland2024-02-012025-01-31 SC721484core:ComputerEquipment2024-02-012025-01-31 SC721484core:Goodwill2024-01-31 SC721484core:Goodwill2025-01-31 SC721484core:Goodwill2024-02-012025-01-31 SC721484core:ComputerEquipment2024-01-31 SC721484core:ComputerEquipment2025-01-31 SC7214842023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC721484 (Scotland)
Calecafe Limited Unaudited accounts for the year ended 31 January 2025
Calecafe Limited Unaudited accounts Contents
Page
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Calecafe Limited Company Information for the year ended 31 January 2025
Director
Peter Nairn
Company Number
SC721484 (Scotland)
Registered Office
31 Lochardil Road Inverness IV2 4LB Scotland
Accountants
Kerry Mackinnon Signature Accounting Solutions Ltd 93 Suilven Way Inverness Highland IV3 8PE
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Calecafe Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
42,000 
48,000 
Tangible assets
156 
312 
42,156 
48,312 
Current assets
Debtors
- 
13,063 
Cash at bank and in hand
- 
6,139 
- 
19,202 
Creditors: amounts falling due within one year
(34,882)
(66,432)
Net current liabilities
(34,882)
(47,230)
Net assets
7,274 
1,082 
Capital and reserves
Profit and loss account
7,274 
1,082 
Shareholders' funds
7,274 
1,082 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2025 and were signed on its behalf by
Peter Nairn Director Company Registration No. SC721484
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Calecafe Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Calecafe Limited is a private company, limited by shares, registered in Scotland, registration number SC721484. The registered office is 31 Lochardil Road, Inverness, IV2 4LB, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
60,000 
At 31 January 2025
60,000 
Amortisation
At 1 February 2024
12,000 
Charge for the year
6,000 
At 31 January 2025
18,000 
Net book value
At 31 January 2025
42,000 
At 31 January 2024
48,000 
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Calecafe Limited Notes to the Accounts for the year ended 31 January 2025
5
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 February 2024
488 
At 31 January 2025
488 
Depreciation
At 1 February 2024
176 
Charge for the year
156 
At 31 January 2025
332 
Net book value
At 31 January 2025
156 
At 31 January 2024
312 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
13,063 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,557 
- 
VAT
10,005 
16,269 
Taxes and social security
7,453 
4,016 
Other creditors
- 
6,396 
Loans from directors
11,867 
39,750 
Accruals
- 
1 
34,882 
66,432 
8
Average number of employees
During the year the average number of employees was 13 (2024: 9).
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