REGISTERED NUMBER: 06938173 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

THE HARBOUR GARDEN CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M J Marsh

REGISTERED OFFICE:

South Quay

Whitstable

Kent

CT5 1AB

REGISTERED NUMBER:

06938173 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

99,368

86,110

CURRENT ASSETS

Stocks

13,117

12,228

Debtors

6

289,820

270,897

Cash at bank

124,347

114,809

427,284

397,934

CREDITORS

Amounts falling due within one year

7

86,002

120,633

NET CURRENT ASSETS

341,282

277,301

TOTAL ASSETS LESS CURRENT LIABILITIES

440,650

363,411

CREDITORS

Amounts falling due after more than one year

8

(8,333

)

(28,333

)

PROVISIONS FOR LIABILITIES

(24,842

)

(16,361

)

NET ASSETS

407,475

318,717

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

407,474

318,716

SHAREHOLDERS' FUNDS

407,475

318,717

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 22nd September 2025 and were signed by:

M J Marsh - Director

1.	STATUTORY INFORMATION

The Harbour Garden 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 etc

-

25% on reducing balance and 25% on a straight line basis

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 27 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st January 2024

10,000

196,997

100,499

Additions

-

10,952

35,205

At 31st December 2024

10,000

207,949

135,704

DEPRECIATION

At 1st January 2024

10,000

149,076

63,553

Charge for year

-

14,718

18,038

At 31st December 2024

10,000

163,794

81,591

NET BOOK VALUE

At 31st December 2024

-

44,155

54,113

At 31st December 2023

-

47,921

36,946

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st January 2024

2,750

2,644

312,890

Additions

-

223

46,380

At 31st December 2024

2,750

2,867

359,270

DEPRECIATION

At 1st January 2024

2,750

1,401

226,780

Charge for year

-

366

33,122

At 31st December 2024

2,750

1,767

259,902

NET BOOK VALUE

At 31st December 2024

-

1,100

99,368

At 31st December 2023

-

1,243

86,110

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

-

7,338

Other debtors

289,820

263,559

289,820

270,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

20,000

20,000

Trade creditors

12,605

15,612

Taxation and social security

25,140

68,788

Other creditors

28,257

16,233

86,002

120,633

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans

8,333

28,333

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Share capital 1

1

1

1

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2024 and 31st December 2023:

2024

2023

£

£

M J Marsh

Balance outstanding at start of year

163,011

(4,480

)

Amounts advanced

20,227

220,806

Amounts repaid

(6,038

)

(53,315

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

177,200

163,011