REGISTERED NUMBER: 07805687 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MCSA CAFE HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Homan

Miss S Ryan

REGISTERED OFFICE:

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

REGISTERED NUMBER:

07805687 (England and Wales)

ACCOUNTANTS:

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

FIXED ASSETS

Tangible assets

4

4,736

1,849

Investments

5

5

5

4,741

1,854

CURRENT ASSETS

Debtors

6

748,629

768,466

Cash at bank

581,517

282,602

1,330,146

1,051,068

CREDITORS

Amounts falling due within one year

7

424,161

385,041

NET CURRENT ASSETS

905,985

666,027

TOTAL ASSETS LESS CURRENT LIABILITIES

910,726

667,881

CREDITORS

Amounts falling due after more than one year

8

588,248

353,615

NET ASSETS

322,478

314,266

CAPITAL AND RESERVES

Called up share capital

159,711

159,711

Share premium

150,494

150,494

Retained earnings

12,273

4,061

SHAREHOLDERS' FUNDS

322,478

314,266

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 30 September 2025 and were signed on its behalf by:

M Homan - Director

1.	STATUTORY INFORMATION

MCSA Cafe Holdings Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 year was 5 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2024

-

10,047

10,047

Additions

4,734

-

4,734

At 31 December 2024

4,734

10,047

14,781

DEPRECIATION

At 1 January 2024

-

8,198

8,198

Charge for year

947

900

1,847

At 31 December 2024

947

9,098

10,045

NET BOOK VALUE

At 31 December 2024

3,787

949

4,736

At 31 December 2023

-

1,849

1,849

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

5

NET BOOK VALUE

At 31 December 2024

5

At 31 December 2023

5

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Other debtors

26,917

18,220

Amounts falling due after more than one year:

Amounts owed by group undertakings

721,712

750,246

Aggregate amounts

748,629

768,466

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

219,663

203,875

Taxation and social security

129,919

139,745

Other creditors

74,579

41,421

424,161

385,041

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Amounts owed to group undertakings

453,878

174,432

Other creditors

134,370

179,183

588,248

353,615