HATA CAFE LIMITED

Company Registration Number:
SC676730 (Scotland)

Unaudited statutory accounts for the year ended 31 October 2024

Period of accounts

Start date: 1 November 2023

End date: 31 October 2024

HATA CAFE LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2024

Directors report
Balance sheet
Additional notes
Balance sheet notes

HATA CAFE LIMITED

Directors' report period ended 31 October 2024

The directors present their report with the financial statements of the company for the period ended 31 October 2024

Principal activities of the company

operation of coffee shop



Directors

The directors shown below have held office during the whole of the period from
1 November 2023 to 31 October 2024

Andrew Rennie
Agata Rudzka


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
31 July 2025

And signed on behalf of the board by:
Name: Andrew Rennie
Status: Director

HATA CAFE LIMITED

Balance sheet

As at 31 October 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 9,068 10,076
Total fixed assets: 9,068 10,076
Current assets
Stocks: 4 1,000 1,000
Debtors: 5 5,143 7,491
Cash at bank and in hand: 58,878 52,437
Total current assets: 65,021 60,928
Creditors: amounts falling due within one year: 6 ( 23,955 ) ( 26,068 )
Net current assets (liabilities): 41,066 34,860
Total assets less current liabilities: 50,134 44,936
Provision for liabilities: ( 2,127 ) ( 2,127 )
Total net assets (liabilities): 48,007 42,809
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 47,907 42,709
Total Shareholders' funds: 48,007 42,809

The notes form part of these financial statements

HATA CAFE LIMITED

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 31 July 2025
and signed on behalf of the board by:

Name: Andrew Rennie
Status: Director

The notes form part of these financial statements

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Tangible fixed assets depreciation policy

    Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

    Other accounting policies

    Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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 Going concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing it financial statements.

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 5 5

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2023 13,994 13,994
Additions
Disposals
Revaluations
Transfers
At 31 October 2024 13,994 13,994
Depreciation
At 1 November 2023 3,918 3,918
Charge for year 1,008 1,008
On disposals
Other adjustments
At 31 October 2024 4,926 4,926
Net book value
At 31 October 2024 9,068 9,068
At 31 October 2023 10,076 10,076

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

4. Stocks

2024 2023
£ £
Stocks 1,000 1,000
Total 1,000 1,000

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

5. Debtors

2024 2023
£ £
Trade debtors 5,143 7,491
Total 5,143 7,491

HATA CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

6. Creditors: amounts falling due within one year note

2024 2023
£ £
Taxation and social security 13,462 15,838
Accruals and deferred income 700 600
Other creditors 9,793 9,630
Total 23,955 26,068