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REGISTERED NUMBER: 10854709 (England and Wales)















PLUMLEYS CAFE LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024






PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PLUMLEYS CAFE LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTORS: P M Yates
A J M Yates





REGISTERED OFFICE: The Garden Centre
Plumley Moor Road
Plumley
Knutsford
Cheshire
WA16 9SD





REGISTERED NUMBER: 10854709 (England and Wales)





ACCOUNTANTS: Murray Smith LLP
Chartered Accountants
Darland House
44 Winnington Hill
Northwich
Cheshire
CW8 1AU

PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 34,324 41,287

CURRENT ASSETS
Stocks 4,017 3,665
Debtors 5 44,109 31,166
Cash at bank - 9,095
48,126 43,926
CREDITORS
Amounts falling due within one year 6 73,131 86,070
NET CURRENT LIABILITIES (25,005 ) (42,144 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

9,319

(857

)

CREDITORS
Amounts falling due after more than one
year

7

9,618

20,752
NET LIABILITIES (299 ) (21,609 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (399 ) (21,709 )
SHAREHOLDERS' FUNDS (299 ) (21,609 )

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

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

PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

BALANCE SHEET - continued
31 JULY 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 April 2025 and were signed on its behalf by:





A J M Yates - Director


PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

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

1. STATUTORY INFORMATION

Plumleys 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 - 25% on reducing balance
Fixtures and fittings - 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.

PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

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

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of the business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Government grants
Grants are included in the profit and loss account on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown on the balance sheet. Where income is received in advance of meeting any performance-related conditions there is not unconditional entitlement to the income and its recognition is deferred and included in creditors as deferred income until the performance-related conditions are met. Where entitlement occurs before income is received, the income is accrued.

Pension contributions
The company contributes to various pension schemes designed to provide retirement benefits based upon the level of contributions made. The costs of providing these benefits are charged to the profit and loss account during the year in which they are incurred.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 21 ) .

PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

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

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 August 2023 11,154 63,159 74,313
Additions - 4,200 4,200
At 31 July 2024 11,154 67,359 78,513
DEPRECIATION
At 1 August 2023 7,670 25,356 33,026
Charge for year 871 10,292 11,163
At 31 July 2024 8,541 35,648 44,189
NET BOOK VALUE
At 31 July 2024 2,613 31,711 34,324
At 31 July 2023 3,484 37,803 41,287

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 53 -
Amounts due by related parties 43,331 31,166
Directors' current accounts 725 -
44,109 31,166

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,720 9,994
Trade creditors 3,355 2,952
Corporation tax 8,392 7,742
Social security and other taxes 13,117 34,014
Other creditors 2,225 414
Directors' current accounts 1,830 3,898
Accruals and deferred income 31,492 27,056
73,131 86,070

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 9,618 10,246
Bank loans - 2-5 years - 10,506
9,618 20,752

PLUMLEYS CAFE LTD. (REGISTERED NUMBER: 10854709)

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

8. CALLED UP SHARE CAPITAL

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