Registration number: 06924830

Hiker Cafe Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Hiker Cafe Limited

Company Information

Directors

Mr PAH Eddowes Mrs S Newport Mr CJ Bevan

Registered office

4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Accountants

Addicus Chartered Certified Accountants4 The Axium Centre Dorchester Road Lytchett Minster Poole Dorset BH16 6FE

Hiker Cafe Limited

(Registration number: 06924830)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	5	46,380	42,403
Current assets
Stocks	6	7,500	7,500
Debtors	7	143,255	161,565
Cash at bank and in hand		31,983	17,427
		182,738	186,492
Creditors: Amounts falling due within one year	8	(195,539)	(182,739)
Net current (liabilities)/assets		(12,801)	3,753
Total assets less current liabilities		33,579	46,156
Creditors: Amounts falling due after more than one year	8	(5,743)	(19,519)
Provisions for liabilities		(10,773)	(9,674)
Net assets		17,063	16,963
Capital and reserves
Called up share capital		100	100
Retained earnings		16,963	16,863
Shareholders' funds		17,063	16,963

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 August 2025 and signed on its behalf by:
 

Hiker Cafe Limited

(Registration number: 06924830)
Balance Sheet as at 31 December 2024

Mrs S Newport Director

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
4 The Axium Centre Dorchester Road
Lytchett Minster
Poole
Dorset
BH16 6FE
England

These financial statements were authorised for issue by the Board on 29 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date 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 assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% on reducing balance
Fixtures and Fittings	15% on reducing balance
Motor Vehicles	25% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life of five years.

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 59 (2023 - 56).

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2024	375,000	375,000
At 31 December 2024	375,000	375,000
Amortisation
At 1 January 2024	375,000	375,000
At 31 December 2024	375,000	375,000
Carrying amount
At 31 December 2024	-	-

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	75,977	102,452	13,490	191,919
Additions	7,069	5,765	-	12,834
At 31 December 2024	83,046	108,217	13,490	204,753
Depreciation
At 1 January 2024	62,119	79,598	7,799	149,516
Charge for the year	3,145	4,289	1,423	8,857
At 31 December 2024	65,264	83,887	9,222	158,373
Carrying amount
At 31 December 2024	17,782	24,330	4,268	46,380
At 31 December 2023	13,858	22,854	5,691	42,403

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Stocks

	2024 £	2023 £
Other inventories	7,500	7,500

7

Debtors

	Note	2024 £	2023 £
Amounts owed by related parties		129,215	146,106
Prepayments		14,040	15,459
		143,255	161,565

Hiker Cafe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

8

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	9	14,424	15,828
Trade creditors		22,867	53,223
Taxation and social security		80,619	50,714
Accruals and deferred income		70,853	57,145
Other creditors		6,776	5,829
		195,539	182,739

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	9	5,743	19,519

9	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Bank borrowings	5,743	19,519

Current loans and borrowings

	2024 £	2023 £
Bank borrowings	14,424	13,387
Bank overdrafts	-	2,441
	14,424	15,828