Moorside Cafe Management Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 12723822

Moorside Cafe Management Limited

Filleted Unaudited Financial Statements

31 December 2024

Moorside Cafe Management Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Moorside Cafe Management Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Tangible assets	5	26,390	30,218
Investments	6	30,300	300
		--------	--------
		56,690	30,518

Current assets

Debtors	7	12,896	1,261,469
Cash at bank and in hand		2,505	13,665
		--------	------------
		15,401	1,275,134

Creditors: amounts falling due within one year	8	1,464,334		1,805,904
		------------		------------
Net current liabilities			1,448,933		530,770
			------------		---------
Total assets less current liabilities			( 1,392,243)		( 500,252)
			------------		---------
Net liabilities			( 1,392,243)		( 500,252)
			------------		---------

Capital and reserves

Called up share capital	9	302	302
Profit and loss account		( 1,392,545)	( 500,554)
		------------	---------
Shareholders deficit		( 1,392,243)	( 500,252)
		------------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 31 December 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Moorside Cafe Management Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 15 September 2025 , and are signed on behalf of the board by:

Mr N Hanson	Mrs K Lama
Director	Director

Company registration number: 12723822

Moorside Cafe Management Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 146 New London Road, Chelmsford, Essex, CM2 0AW, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis which is dependent upon the continued support of a related undertaking. The directors of the related undertaking have expressed their willingness to support the company for the foreseeable future by ensuring sufficient funds are available for the company to continue trading.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	20% straight line
Motor vehicles	-	20% reducing balance
Equipment	-	20% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2023: 9 ).

This consisted of the directors only.

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 January 2024 and 31 December 2024	8,647	23,384	5,051	37,082
	-------	--------	-------	--------
Depreciation
At 1 January 2024	3,170	1,632	2,062	6,864
Charge for the year	1,730	1,088	1,010	3,828
	-------	--------	-------	--------
At 31 December 2024	4,900	2,720	3,072	10,692
	-------	--------	-------	--------
Carrying amount
At 31 December 2024	3,747	20,664	1,979	26,390
	-------	--------	-------	--------
At 31 December 2023	5,477	21,752	2,989	30,218
	-------	--------	-------	--------

6. Investments

	Other investments other than loans
	£
Cost
At 1 January 2024	300
Additions	30,000
	--------
At 31 December 2024	30,300
	--------
Impairment
At 1 January 2024 and 31 December 2024	–
	--------

Carrying amount
At 31 December 2024	30,300
	--------
At 31 December 2023	300
	--------

7. Debtors

	2024	2023
	£	£
Trade debtors	5,665	1,053,805
Prepayments and accrued income	564	904
Amounts owed by related undertakings	1,998	202,091
Other debtors	4,669	4,669
	--------	------------
	12,896	1,261,469
	--------	------------

8. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	14,940	121,645
Accruals and deferred income	3,000	4,007
Social security and other taxes	7	37,426
Amounts owed to related undertakings	1,446,387	1,642,826
	------------	------------
	1,464,334	1,805,904
	------------	------------

9. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary A shares of £ 3 each	100	300	100	300
Ordinary B shares of £ 1 each	1	1	1	1
Ordinary C shares of £ 1 each	1	1	1	1
	----	----	----	----
	102	302	102	302
	----	----	----	----

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2024	2023
	£	£
Not later than 1 year	–	25,000
Later than 1 year and not later than 5 years	–	16,667
	----	--------
	–	41,667
	----	--------

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2024	2023	2024	2023
	£	£	£	£
Other related party	875,616	( 289,912)	( 1,451,905)	( 389,966)
	---------	---------	------------	---------