Beach Cafe International Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11453557 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2023 TO 29 AUGUST 2024

FOR

BEACH CAFE INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R J Farrow

Mrs E E Fletcher

SECRETARY:

REGISTERED OFFICE:

332 Ladbroke Grove

London

W10 5AD

REGISTERED NUMBER:

11453557 (England and Wales)

ACCOUNTANTS:

TaxAgility Limited

34 Lower Richmond Road

Putney

London

SW15 1JP

FIXED ASSETS

Intangible assets

4

44,800

56,000

Tangible assets

5

-

44,800

56,000

CURRENT ASSETS

Stocks

134,630

152,875

Debtors

6

368,815

428,362

Cash at bank

300

19

503,745

581,256

CREDITORS

Amounts falling due within one year

7

(373,265

)

(449,634

)

NET CURRENT ASSETS

130,480

131,622

TOTAL ASSETS LESS CURRENT
LIABILITIES

175,280

187,622

CREDITORS

Amounts falling due after more than one year

8

(168,922

)

(176,063

)

PROVISIONS FOR LIABILITIES

(68

)

(68

)

NET ASSETS

6,290

11,491

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

6,190

11,391

6,290

11,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 August 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 August 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 11 September 2025 and were signed on its behalf by:

Mrs R J Farrow - Director

Mrs E E Fletcher - Director

1.	STATUTORY INFORMATION

Beach Cafe International 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 0, is being amortised evenly over its estimated useful life of nil 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 each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33.33% on cost

Stocks

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2023 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2023

and 29 August 2024

112,000

AMORTISATION

At 1 September 2023

56,000

Charge for period

11,200

At 29 August 2024

67,200

NET BOOK VALUE

At 29 August 2024

44,800

At 31 August 2023

56,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2023

and 29 August 2024

212

1,570

1,782

DEPRECIATION

At 1 September 2023

and 29 August 2024

212

1,570

1,782

NET BOOK VALUE

At 29 August 2024

-

At 31 August 2023

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.8.24

31.8.23

£

Other debtors

368,815

428,362

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.8.24

31.8.23

£

Bank loans and overdrafts

50,037

115,213

Trade creditors

109,560

77,358

Taxation and social security

100,809

137,852

Other creditors

112,859

119,211

373,265

449,634

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

29.8.24

31.8.23

£

Bank loans

168,922

176,063

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 29 August 2024 and 31 August 2023:

29.8.24

31.8.23

£

Mrs R J Farrow

Balance outstanding at start of period

43,703

Amounts repaid

(8,368

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

35,335

43,703

Mrs E E Fletcher

Balance outstanding at start of period

70,520

Amounts repaid

(9,489

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

61,031

70,520