Cafe Roma Ltd - Accounts

Cafe Roma Ltd
Director's Report
For the year ended 28 February 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 28 February 2025

Principal activities

The principal activity of the company in the year under review was that of a cafe.

Director

The director who has held office during the whole of the year was as follows:

Mr John Williams

Statement of director's responsibilities

The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.

----------------------------------
Mr John Williams
Director

Date approved: 24 September 2025

Cafe Roma Ltd
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	20,908	27,879
		20,908	27,879
Current assets
Stocks	4	1,760	1,260
Debtors	5	-	1,650
Cash at bank and in hand		14,928	12,534
		16,688	15,444
Creditors: amount falling due within one year	6	(37,709)	(33,194)
Net current assets		(21,021)	(17,750)

Total assets less current liabilities		(113)	10,129
Creditors: amount falling due after more than one year	7	(896)	(4,054)
Provisions for liabilities	8	(3,973)	(5,297)
Net assets		(4,982)	778

Capital and reserves
Called up share capital		1	1
Profit and loss account		(4,983)	777
Shareholders' funds		(4,982)	778

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 24 September 2025 and were signed by:

-------------------------------
Mr John Williams
Director

Cafe Roma Ltd
Notes to the Financial Statements
For the year ended 28 February 2025

General Information

Cafe Roma Ltd is a private company, limited by shares, registered in England and Wales, registration number 04680494, registration address Civic Centre Square, Armada Way, Plymouth, Devon, PL1 2AA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 taxation

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.

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% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	3 yrs Straight Line

Stocks

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

Pension costs and other post-retirement benefits

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

2.	Average number of employees Average number of employees during the year was 12 (2024 : 13).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 March 2024	74,494	10,039	2,126	4,863	91,522
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 28 February 2025	74,494	10,039	2,126	4,863	91,522
Depreciation
At 01 March 2024	49,189	7,492	2,099	4,863	63,643
Charge for year	6,327	637	7	-	6,971
On disposals	-	-	-	-	-
At 28 February 2025	55,516	8,129	2,106	4,863	70,614
Net book values
Closing balance as at 28 February 2025	18,978	1,910	20	-	20,908
Opening balance as at 01 March 2024	25,305	2,547	27	-	27,879

Stocks

	2025 £		2024 £
Stocks	1,760		1,260
	1,760		1,260

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	-		1,650
	-		1,650

Creditors: amount falling due within one year

	2025 £	2024 £
Bank Loans & Overdrafts	3,100	3,050
Taxation and Social Security	10,305	4,869
Other Creditors	24,304	25,275
	37,709	33,194

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	896		4,054
	896		4,054

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	3,973		5,297
	3,973		5,297

9.	Ultimate controlling party The ultimate controlling party is Mr J Williams.

Registered Number: 04680494
England and Wales
Unaudited Financial Statements

for the year ended 28 February 2025
for
CAFE ROMA LTD