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Registration number: 11331024

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Unaudited Filleted Financial Statements

for the Year Ended 30 April 2025

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 11

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Company Information

Directors

Mrs Julie Green

Mr Nicholas Green

Registered office

13 Bachelor Road
Harrogate
HG1 3EQ

Accountants

Axiom Accounting 39 Limited
Chartered Certified Accountants7 Hornbeam Square South
Harrogate
North Yorkshire
HG2 8NB

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

(Registration number: 11331024)
Balance Sheet as at 30 April 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

5

2,756

-

Current assets

 

Stocks

6

515

515

Debtors

7

4,468

13,873

Cash at bank and in hand

 

9,828

13,881

 

14,811

28,269

Creditors: Amounts falling due within one year

8

(11,650)

(20,169)

Net current assets

 

3,161

8,100

Total assets less current liabilities

 

5,917

8,100

Creditors: Amounts falling due after more than one year

8

-

(6,168)

Net assets

 

5,917

1,932

Capital and reserves

 

Called up share capital

9

102

102

Retained earnings

5,815

1,830

Shareholders' funds

 

5,917

1,932

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2025 and signed on its behalf by:
 

.........................................
Mrs Julie Green
Director

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
13 Bachelor Road
Harrogate
HG1 3EQ

The principal place of business is:
Castle Courtyard Market Place
Knaresborough
HG5 8AE

These financial statements were authorised for issue by the Board on 6 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings and equipment

Over four years in equal annual instalments

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

Over five years in equal annual instalments

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 9).

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 May 2024

35,000

35,000

At 30 April 2025

35,000

35,000

Amortisation

At 1 May 2024

35,000

35,000

At 30 April 2025

35,000

35,000

Carrying amount

At 30 April 2025

-

-

5

Tangible assets

Plant and machinery
£

Total
£

Cost or valuation

At 1 May 2024

10,000

10,000

Additions

3,675

3,675

At 30 April 2025

13,675

13,675

Depreciation

At 1 May 2024

10,000

10,000

Charge for the year

919

919

At 30 April 2025

10,919

10,919

Carrying amount

At 30 April 2025

2,756

2,756

6

Stocks

2025
£

2024
£

Cafe food and drink

Other inventories

515

515

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7

Debtors

Current

2025
£

2024
£

Prepayments

2,326

2,326

Other debtors

2,142

11,547

 

4,468

13,873

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

8

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

10

-

3,584

Taxation and social security

 

10,606

15,622

Accruals and deferred income

 

900

900

Other creditors

 

144

63

 

11,650

20,169

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

10

-

6,168

9

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary A of £100 each

1

100

1

100

Ordinary C of £1 each

1

1

1

1

Ordinary B of £1 each

1

1

1

1

3

102

3

102

10

Loans and borrowings

Non-current loans and borrowings

2025
£

2024
£

Other borrowings

-

6,168

Current loans and borrowings

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2025
£

2024
£

Other borrowings

-

3,584

11

Dividends

Final dividends paid

2025
£

2024
£

Final dividend of £2,650.00 (2024 - £2,500.00) per each Ordinary A

26,500

25,000

Final dividend of £50.00 (2024 - £200.00) per each Ordinary B

500

2,000

27,000

27,000

12

Related party transactions

 

Cafe Di Lucca (Knaresborough) Limited

trading as Cafe Di Lucca

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

2025
£

2024
£

Remuneration

9,776

9,776