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REGISTERED NUMBER: 08274038 (England and Wales)






The Spring Community Cafe Limited

Financial Statements

for the Year Ended 31 December 2024






The Spring Community Cafe Limited (Registered number: 08274038)

Contents of the Financial Statements
for the year ended 31 December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Spring Community Cafe Limited

Company Information
for the year ended 31 December 2024







DIRECTORS: Mrs C V J Moxham
Mr B C Pratt
Mr C A Orr
Miss H J Smith
Ms M F Hampton





REGISTERED OFFICE: Parish Office
St Helen's Parish Church
Barnsley Road, Sandal
Wakefield
West Yorkshire
WF2 6EJ





REGISTERED NUMBER: 08274038 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Accountants & Business Advisors
33 George Street
Wakefield
West Yorkshire
WF1 1LX

The Spring Community Cafe Limited (Registered number: 08274038)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 11,780 18,068

CURRENT ASSETS
Debtors 5 189 1,913
Cash at bank 9,772 7,698
9,961 9,611
CREDITORS
Amounts falling due within one year 6 11,569 9,865
NET CURRENT LIABILITIES (1,608 ) (254 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

10,172

17,814

The Spring Community Cafe Limited (Registered number: 08274038)

Balance Sheet - continued
31 December 2024

2024 2023
Notes £    £    £   

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 8 10,171 17,813
SHAREHOLDERS' FUNDS 10,172 17,814

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 1 May 2025 and were signed on its behalf by:




Mrs C V J Moxham - Director



Mr C A Orr - Director


The Spring Community Cafe Limited (Registered number: 08274038)

Notes to the Financial Statements
for the year ended 31 December 2024


1. STATUTORY INFORMATION

The Spring Community Cafe Limited 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 (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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 represents net invoiced sales of goods, excluding value added tax.

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 etc - at varying rates on cost

Fixed assets are initially valued at cost.

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.

The Spring Community Cafe Limited (Registered number: 08274038)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


2. ACCOUNTING POLICIES - continued

Gift aid payment to parent charity
The company pays all its taxable profits for the reporting period to the parent charity, Sandal Magna PCC, under the gift aid scheme. Under FRS 102, these gift aid payments are recognised as distributions in the Statement of changes in equity.

The company does not have any legal obligation in place at the reporting date to make the final gift aid payment in respect of the reporting period to the parent charity. Therefore, gift aid payments are only recognised in the reporting period that the payment is made. The final gift aid payment is planned to be made within 9 months of the end of the reporting date and under paragraph 29.14A of FRS 102 relief is therefore, provided in respect of the accounting for the tax charge. This results in an overall nil charge for tax in the income statement.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 34,846
Additions 407
At 31 December 2024 35,253
DEPRECIATION
At 1 January 2024 16,778
Charge for year 6,695
At 31 December 2024 23,473
NET BOOK VALUE
At 31 December 2024 11,780
At 31 December 2023 18,068

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings - 1,138
Other debtors 189 775
189 1,913

The Spring Community Cafe Limited (Registered number: 08274038)

Notes to the Financial Statements - continued
for the year ended 31 December 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 304 708
Amounts owed to group undertakings 719 -
VAT 6,964 5,905
Other creditors 1,602 1,602
Accruals and deferred income 1,980 1,650
11,569 9,865

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

8. RESERVES
Retained
earnings
£   

At 1 January 2024 17,813
Profit for the year 66,770
Gift aid distribution to
parent charity (74,412 )
At 31 December 2024 10,171

9. RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary and has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions within the group.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Sandal Magna Parochial Church Council.