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REGISTERED NUMBER: 04609981 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

Beach Terrace Cafe Limited

Beach Terrace Cafe Limited (Registered number: 04609981)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Beach Terrace Cafe Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: A McLaughlin
Mrs K McLaughlin





REGISTERED OFFICE: Inner Promenade
Lytham St Annes
Lancashire
FY8 1NW





REGISTERED NUMBER: 04609981 (England and Wales)





ACCOUNTANTS: TRC Accountancy Ltd
4 Hermitage Way
Lytham St Annes
Lancashire
FY8 4FX

Beach Terrace Cafe Limited (Registered number: 04609981)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 105,234 122,581
105,234 122,581

CURRENT ASSETS
Stocks 4,000 4,500
Debtors 6 12,524 18,233
Cash at bank and in hand 42,816 40,347
59,340 63,080
CREDITORS
Amounts falling due within one year 7 44,635 43,879
NET CURRENT ASSETS 14,705 19,201
TOTAL ASSETS LESS CURRENT
LIABILITIES

119,939

141,782

PROVISIONS FOR LIABILITIES 4,847 4,847
NET ASSETS 115,092 136,935

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 115,090 136,933
SHAREHOLDERS' FUNDS 115,092 136,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Beach Terrace Cafe Limited (Registered number: 04609981)

Balance Sheet - continued
31 January 2025


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2025 and were signed on its behalf by:





A McLaughlin - Director


Beach Terrace Cafe Limited (Registered number: 04609981)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Beach Terrace Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Short leasehold - Over the remaining period of the lease
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Beach Terrace Cafe Limited (Registered number: 04609981)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 22 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 265,000
AMORTISATION
At 1 February 2024
and 31 January 2025 265,000
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 February 2024
and 31 January 2025 277,320 104,267 83,996 465,583
DEPRECIATION
At 1 February 2024 183,203 76,167 83,632 343,002
Charge for year 10,231 7,025 91 17,347
At 31 January 2025 193,434 83,192 83,723 360,349
NET BOOK VALUE
At 31 January 2025 83,886 21,075 273 105,234
At 31 January 2024 94,117 28,100 364 122,581


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other debtors 11,524 18,233
Prepayments 1,000 -
12,524 18,233

Beach Terrace Cafe Limited (Registered number: 04609981)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other loans - 9,769
Trade creditors 2,824 2,351
Tax 13,701 7,287
Social security and other taxes 5,696 5,806
VAT 20,649 17,976
Accrued expenses 1,765 690
44,635 43,879

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.1.25 31.1.24
£    £   
Within one year - 18,000
Between one and five years - 62,000
In more than five years - 65,000
- 145,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Other debtors is the sum total of monies owed to the company by the directors at 31 January 2025. This was repaid within 9 months of the year end

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr and Mrs A McLaughlin.