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Registered Number: 07328002
England and Wales

 

 

 

BROWN & GREEN CAFE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 31 July 2024
Directors Jessica Allen
Laura Thomas
Registered Number 07328002
Registered Office 16 Sundial Avenue
London
SE25 4BX
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 516,212    547,115 
516,212    547,115 
Current assets      
Stocks 4 47,250    45,247 
Debtors 5 88,855    145,036 
Cash at bank and in hand 680,068    593,505 
816,173    783,788 
Creditors: amount falling due within one year 6 (411,004)   (386,338)
Net current assets 405,169    397,450 
 
Total assets less current liabilities 921,381    944,565 
Creditors: amount falling due after more than one year 7 (243,166)   (280,590)
Provisions for liabilities 8 (12,455)   (12,455)
Net assets 665,760    651,520 
 

Capital and reserves
     
Called up share capital 9 2    2 
Profit and loss account 665,758    651,518 
Shareholders' funds 665,760    651,520 
 


For the year ended 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 July 2025 and were signed on its behalf by:


-------------------------------
Laura Thomas
Director
2
General Information
Brown & Green Cafe Limited is a private company, limited by shares, registered in England and Wales, registration number 07328002, registration address 16 Sundial Avenue, London, SE25 4BX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33.33% Reducing Balance
Fixtures and Fittings 20% Straight Line
Improvements to property 15% Straight Line
Land and Buildings 50 Years Straight Line
Plant and Machinery 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 85 (2023 : 75).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £
At 01 August 2023 571,495    51,514    90,029    6,283    39,273    758,594 
Additions   7,190          7,190 
Disposals          
At 31 July 2024 571,495    58,704    90,029    6,283    39,273    765,784 
Depreciation
At 01 August 2023 108,046    38,792    79,860    6,283    16,591    249,572 
Charge for year          
On disposals          
At 31 July 2024 108,046    38,792    79,860    6,283    16,591    249,572 
Net book values
Closing balance as at 31 July 2024 463,449    19,912    10,169      22,682    516,212 
Opening balance as at 01 August 2023 475,129    22,077    21,335      28,574    547,115 


4.

Stocks

2024
£
  2023
£
Finished Goods 47,250    45,247 
47,250    45,247 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 6,211    32,225 
Other Debtors 82,644    112,811 
88,855    145,036 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 161,375    77,998 
Bank Loans & Overdrafts 44,740    23,511 
Corporation Tax 21,026    11,222 
Other taxation and social security 191,947    153,989 
Other Creditors (8,084)   119,618 
411,004    386,338 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 243,166    280,590 
243,166    280,590 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 12,455    12,455 
12,455    12,455 

9.

Share Capital

Allotted, called up and partly paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

3