REGISTERED NUMBER: 02657370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CHARLBURY DELI AND CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H Pickering

Mr D R J Pollock

Mr R O Evans

REGISTERED OFFICE:

The Old Bank House

Market Street

Charlbury

Oxfordshire

OX7 3PL

REGISTERED NUMBER:

02657370 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

1,985

2,101

CURRENT ASSETS

Stocks

13,018

24,357

Debtors

5

7,336

12,873

Cash at bank and in hand

33,795

25,392

54,149

62,622

CREDITORS

Amounts falling due within one year

6

49,741

30,618

NET CURRENT ASSETS

4,408

32,004

TOTAL ASSETS LESS CURRENT LIABILITIES

6,393

34,105

CREDITORS

Amounts falling due after more than one year

7

21,636

26,637

NET (LIABILITIES)/ASSETS

(15,243

)

7,468

CAPITAL AND RESERVES

Called up share capital

58,125

58,125

Share premium

1,820

1,820

Retained earnings

(75,188

)

(52,477

)

SHAREHOLDERS' FUNDS

(15,243

)

7,468

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 15 September 2025 and were signed on its behalf by:

Mr R O Evans - Director

1.	STATUTORY INFORMATION

Charlbury Deli And 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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 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.

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 15 (2023 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

13,223

6,023

-

19,246

Additions

-

521

372

893

At 31 December 2024

13,223

6,544

372

20,139

DEPRECIATION

At 1 January 2024

11,339

5,806

-

17,145

Charge for year

441

444

124

1,009

At 31 December 2024

11,780

6,250

124

18,154

NET BOOK VALUE

At 31 December 2024

1,443

294

248

1,985

At 31 December 2023

1,884

217

-

2,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,408

-

Other debtors

-

4,627

Accrued income

-

1,320

Prepayments

5,928

6,926

7,336

12,873

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

5,000

5,000

Trade creditors

28,317

16,223

Social security and other taxes

5,490

1,595

VAT

6,398

3,650

Other creditors

302

483

Accrued expenses

4,234

3,667

49,741

30,618

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans - 1-2 years

5,000

5,000

Bank loans - 2-5 years

15,000

15,000

Bank loans more 5 yr by instal

1,636

6,637

21,636

26,637

31.12.24

31.12.23

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,636

6,637