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REGISTERED NUMBER: 13874750 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 December 2024

for

THE EXPLODING CAFE LIMITED

THE EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

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 EXPLODING CAFE LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: Mr O W Coysh
Mr T L Oxford-Edwards





REGISTERED OFFICE: 4 Otter Court Manaton Close
Marsh Barton Trading Estate
Exeter
Devon
EX2 8PF





REGISTERED NUMBER: 13874750 (England and Wales)





ACCOUNTANTS: Gravita Western Limited
3 Southernhay West
Exeter
Devon
EX1 1JG

THE EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

Balance Sheet
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 5,455 7,273

CURRENT ASSETS
Stocks 11,621 11,393
Debtors 5 - 684
Cash at bank 34,730 50,890
46,351 62,967
CREDITORS
Amounts falling due within one year 6 (33,571 ) (62,882 )
NET CURRENT ASSETS 12,780 85
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,235

7,358

PROVISIONS FOR LIABILITIES (1,818 ) (1,818 )
NET ASSETS 16,417 5,540

CAPITAL AND RESERVES
Called up share capital 125 125
Retained earnings 16,292 5,415
16,417 5,540

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 EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

Balance Sheet - continued
31 DECEMBER 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 18 July 2025 and were signed on its behalf by:




Mr T L Oxford-Edwards - Director



Mr O W Coysh - Director


THE EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2024


1. COMPANY INFORMATION

The Exploding 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 (£).


The company's principal activities and nature of its operations are disclosed in the Directors' Report.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Related party exemption
The company 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 with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

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 - 25% on reducing balance

Stocks
Stocks are stated at the lower of cost and net realisable value. Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

THE EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Financial instruments are classified and accounted for, accordingly to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

THE EXPLODING CAFE LIMITED (REGISTERED NUMBER: 13874750)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024
and 31 December 2024 11,138
DEPRECIATION
At 1 January 2024 3,865
Charge for year 1,818
At 31 December 2024 5,683
NET BOOK VALUE
At 31 December 2024 5,455
At 31 December 2023 7,273

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Prepayments - 684

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 8,127 15,900
Tax 2,440 5,722
Social security and other taxes 7,826 9,482
VAT 8,254 8,853
Other creditors 3,317 17,615
Accruals and deferred income 3,607 5,310
33,571 62,882

7. ULTIMATE CONTROLLING PARTY

The company is controlled by William & Lyall Limited, a company registered in England and Wales.

The registered office and principal place of business is:

4 Otter Court Manaton Close
Marsh Barton Trading Estate
Exeter
EX2 8PF

Group accounts are not prepared by William & Lyall Limited.