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Registration number: 02989810

Harriets Cafe Tearooms Ltd

Unaudited Filleted Financial Statements

for the Year Ended 30 November 2024

 

Harriets Cafe Tearooms Ltd

Contents

Company Information

1

Balance Sheet

2 to 3

Statement of Changes in Equity

4

Notes to the Unaudited Financial Statements

5 to 9

Detailed Profit and Loss Account

10

 

Harriets Cafe Tearooms Ltd

Company Information

Directors

Mrs Tiffany Courtenay-Barrow

Mr Roger Courtenay-Barrow

Company secretary

Mrs Tiffany Courtenay-Barrow

Registered office

Harriets Cafe Tearooms Ltd
57 Cornhill
Bury St. Edmunds
Suffolk
IP33 1BT

Accountants

ESSEX & EAST LONDON ACCOUNTANTS LIMITED Suite G04 1 Quality Court
Chancery Lane
London
WC2A 1HR

 

Harriets Cafe Tearooms Ltd

(Registration number: 02989810)
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

117,861

148,400

Current assets

 

Stocks

5

20,380

25,805

Debtors

6

69,802

68,095

Cash at bank and in hand

 

108,544

73,277

 

198,726

167,177

Creditors: Amounts falling due within one year

7

(248,560)

(247,347)

Net current liabilities

 

(49,834)

(80,170)

Total assets less current liabilities

 

68,027

68,230

Creditors: Amounts falling due after more than one year

7

(13,333)

(33,333)

Net assets

 

54,694

34,897

Capital and reserves

 

Called up share capital

8

75,000

75,000

Retained earnings

(20,306)

(40,103)

Shareholders' funds

 

54,694

34,897

For the financial year ending 30 November 2024 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 22 August 2025 and signed on its behalf by:
 

 

Harriets Cafe Tearooms Ltd

(Registration number: 02989810)
Balance Sheet as at 30 November 2024

.........................................
Mrs Tiffany Courtenay-Barrow
Company secretary and director

 

Harriets Cafe Tearooms Ltd

Statement of Changes in Equity for the Year Ended 30 November 2024

Share capital
£

Retained earnings
£

Total
£

At 1 December 2023

75,000

(40,103)

34,897

Profit for the year

-

19,797

19,797

At 30 November 2024

75,000

(20,306)

54,694

Share capital
£

Retained earnings
£

Total
£

At 1 December 2022

75,000

(38,600)

36,400

Loss for the year

-

(1,503)

(1,503)

At 30 November 2023

75,000

(40,103)

34,897

 

Harriets Cafe Tearooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

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

The address of its registered office is:
Harriets Cafe Tearooms Ltd
57 Cornhill
Bury St. Edmunds
Suffolk
IP33 1BT
England

These financial statements were authorised for issue by the Board on 22 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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities 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.

Going concern

The financial statements have been prepared on a going concern basis.

Changes in accounting estimate

Prior period errors

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.

 

Harriets Cafe Tearooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

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.

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

Long term leasehold property

6.9% straight line

Motor vehicles

15% straight line

Fixtures and fittings

15% reducing balance

Office equipment

15% reducing balance

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.

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.

 

Harriets Cafe Tearooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases.
Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

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 40 (2023 - 41).

 

Harriets Cafe Tearooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 December 2023

362,864

493,973

37,726

14,954

909,517

Additions

-

7,161

-

-

7,161

At 30 November 2024

362,864

501,134

37,726

14,954

916,678

Depreciation

At 1 December 2023

322,461

385,976

37,726

14,954

761,117

Charge for the year

20,405

17,295

-

-

37,700

At 30 November 2024

342,866

403,271

37,726

14,954

798,817

Carrying amount

At 30 November 2024

19,998

97,863

-

-

117,861

At 30 November 2023

40,403

107,997

-

-

148,400

Included within the net book value of land and buildings above is £19,998 (2023 - £40,404) in respect of short leasehold land and buildings.
 

5

Stocks

2024
£

2023
£

Other inventories

20,380

25,805

6

Debtors

Current

2024
£

2023
£

Trade debtors

5,302

3,595

Prepayments

64,500

64,500

 

69,802

68,095

 

Harriets Cafe Tearooms Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

20,000

20,000

Trade creditors

 

148,563

151,735

Taxation and social security

 

24,764

29,094

Accruals and deferred income

 

19,007

14,712

Other creditors

 

36,226

31,806

 

248,560

247,347

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

9

13,333

33,333

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary Shares of £1 each

75,000

75,000

75,000

75,000

       

9

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

13,333

33,333

Current loans and borrowings

2024
£

2023
£

Bank borrowings

20,000

20,000