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Company Registration No. 07910760 (England and Wales)
Cafetreatz Ltd Unaudited accounts for the year ended 30 June 2024
Cafetreatz Ltd Unaudited accounts Contents
Page
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Cafetreatz Ltd Company Information for the year ended 30 June 2024
Directors
M Khalil M I Monir
Company Number
07910760 (England and Wales)
Registered Office
Unit 19 Slough Business Park 94 Farnham Road Slough Berkshire SL1 3FQ
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Cafetreatz Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
61,410 
76,764 
Current assets
Inventories
24,900 
25,000 
Debtors
624,792 
504,575 
Cash at bank and in hand
16,334 
43,780 
666,026 
573,355 
Creditors: amounts falling due within one year
(278,721)
(198,995)
Net current assets
387,305 
374,360 
Total assets less current liabilities
448,715 
451,124 
Creditors: amounts falling due after more than one year
(49,651)
(62,350)
Net assets
399,064 
388,774 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
398,964 
388,674 
Shareholders' funds
399,064 
388,774 
For the year ending 30 June 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 16 June 2025 and were signed on its behalf by
M I Monir Director Company Registration No. 07910760
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Cafetreatz Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Cafetreatz Ltd is a private company, limited by shares, registered in England and Wales, registration number 07910760. The registered office is Unit 19 Slough Business Park, 94 Farnham Road, Slough, Berkshire, SL1 3FQ.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Land & buildings
20% on reducing balance
Plant & machinery
20% on reducing balance
Computer equipment
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Cafetreatz Ltd Notes to the Accounts for the year ended 30 June 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
2,538 
294,528 
30,912 
666 
328,644 
At 30 June 2024
2,538 
294,528 
30,912 
666 
328,644 
Depreciation
At 1 July 2023
2,538 
242,712 
6,182 
448 
251,880 
Charge for the year
- 
10,363 
4,947 
44 
15,354 
At 30 June 2024
2,538 
253,075 
11,129 
492 
267,234 
Net book value
At 30 June 2024
- 
41,453 
19,783 
174 
61,410 
At 30 June 2023
- 
51,816 
24,730 
218 
76,764 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,786 
2,264 
Amounts due from group undertakings etc.
604,035 
481,535 
Accrued income and prepayments
11,971 
20,776 
624,792 
504,575 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
13,354 
13,354 
VAT
28,513 
6,527 
Trade creditors
181,128 
112,753 
Taxes and social security
36,068 
45,173 
Other creditors
11,819 
15,747 
Accruals
7,839 
5,441 
278,721 
198,995 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
49,651 
62,350 
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Cafetreatz Ltd Notes to the Accounts for the year ended 30 June 2024
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
Included in debtors due within one year are the amounts of £41,728 (2023: £27,728) owed by Cafetreatz Reading Ltd, £185,604 (2023: £110,604) owed by Treatz Franchising Ltd, £50,000 (2023: £50,000) owed by Sirocco Enterprise Ltd, £132,458 (2023: £134,458) owed by Cafetreatz Slough Ltd, £151,245 (2023: £158,745) owed by Chipsta Slough Ltd, £15,000 (2023: £nil) owed by Cafetreatz Swansea Ltd and £10,000 (2023: £nil) owed by Cafetreatz Harrow Ltd. During the year dividends of £35,750 (2023: £26,000) were distributed equally to the directors.
10
Controlling party
Both directors are regarded as controlling parties and as such there is no single ultimate controlling party for this and preceding period.
11
Average number of employees
During the year the average number of employees was 15 (2023: 20).
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