Company registration number 11847700 (England and Wales)
HARBOUR VIEW CAFÉ LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
HARBOUR VIEW CAFÉ LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HARBOUR VIEW CAFÉ LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
4,800
6,000
Tangible assets
4
90,362
25,717
95,162
31,717
Current assets
Stocks
6,000
-
Debtors
5
9,310
18,973
Cash at bank and in hand
15,006
4,874
30,316
23,847
Creditors: amounts falling due within one year
6
(62,401)
(40,502)
Net current liabilities
(32,085)
(16,655)
Total assets less current liabilities
63,077
15,062
Creditors: amounts falling due after more than one year
7
(61,337)
(9,330)
Provisions for liabilities
(1,358)
(5,496)
Net assets
382
236
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
282
136
Total equity
382
236
HARBOUR VIEW CAFÉ LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 30 July 2025
Mr D Fox
Director
Company registration number 11847700 (England and Wales)
HARBOUR VIEW CAFÉ LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Harbour View Café Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 4 Willow Dale, Lynwood Cottages, Tolponds Road Porthleven, HELSTON, Cornwall, England, TR13 9LF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
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 comprises of café sales and is recognised on payment of the goods.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on cost
Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
33% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. 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.

1.6
Financial instruments

The company has financial instruments that qualify as basic financial instruments. Basic financial instruments are initially recognised at transactions value and subsequently measured at their settlement value.

HARBOUR VIEW CAFÉ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
23
HARBOUR VIEW CAFÉ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
12,000
Amortisation and impairment
At 1 April 2024
6,000
Amortisation charged for the year
1,200
At 31 March 2025
7,200
Carrying amount
At 31 March 2025
4,800
At 31 March 2024
6,000
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
-
0
49,850
49,850
Additions
84,914
5,533
90,447
Disposals
-
0
(38,496)
(38,496)
At 31 March 2025
84,914
16,887
101,801
Depreciation and impairment
At 1 April 2024
-
0
24,133
24,133
Depreciation charged in the year
1,698
2,972
4,670
Eliminated in respect of disposals
-
0
(17,364)
(17,364)
At 31 March 2025
1,698
9,741
11,439
Carrying amount
At 31 March 2025
83,216
7,146
90,362
At 31 March 2024
-
0
25,717
25,717
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
856
72
Other debtors
8,454
14,095
9,310
14,167
HARBOUR VIEW CAFÉ LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5
Debtors
(Continued)
- 6 -
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
4,806
Total debtors
9,310
18,973
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
32,392
8,000
Trade creditors
7,814
13,130
Corporation tax
8,368
3,794
Other taxation and social security
8,309
9,604
Other creditors
5,518
5,974
62,401
40,502
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,371
9,330
Other creditors
59,966
-
0
61,337
9,330
8
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
8,606
51,589

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. The amount owing at the balance sheet date is £242 (2024: £nil).

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Mr D Fox
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