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REGISTERED NUMBER: 07806383 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

OLIVER'S YARD CAFE LTD
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


OLIVER'S YARD CAFE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: M Homan
Miss S Ryan





REGISTERED OFFICE: 62 STAKES ROAD
PURBROOK
WATERLOOVILLE
Hampshire
PO7 5AB





REGISTERED NUMBER: 07806383 (England and Wales)





ACCOUNTANTS: Landi Accounting Limited
62 Stakes Road
Purbrook
Waterlooville
Hampshire
PO7 5NT
Page 1
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 229,750 221,387

CURRENT ASSETS
Stocks 11,062 12,059
Debtors 5 322,495 213,587
Cash at bank 43,436 6,949
376,993 232,595
CREDITORS
Amounts falling due within one year 6 220,379 226,213
NET CURRENT ASSETS 156,614 6,382
TOTAL ASSETS LESS CURRENT
LIABILITIES
386,364
227,769

CREDITORS
Amounts falling due after more than one
year
7
314,944
223,237
NET ASSETS 71,420 4,532

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 71,419 4,531
SHAREHOLDERS' FUNDS 71,420 4,532

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 notes form part of these financial statements

Page 2 continued...
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)

BALANCE SHEET - continued
31 DECEMBER 2024


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 29 September 2025 and were signed on its behalf by:




M Homan - Director



Miss S Ryan - Director


The notes form part of these financial statements

Page 3
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

OLIVER'S YARD CAFE 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.

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 - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2023 - 20 ) .

Page 4 continued...
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

4. TANGIBLE FIXED ASSETS
Improvements
Long to Plant and
leasehold property machinery
£    £    £   
COST
At 1 January 2024 10,760 177,055 105,651
Additions - - 4,830
At 31 December 2024 10,760 177,055 110,481
DEPRECIATION
At 1 January 2024 - - 81,652
Charge for year - - 5,275
At 31 December 2024 - - 86,927
NET BOOK VALUE
At 31 December 2024 10,760 177,055 23,554
At 31 December 2023 10,760 177,055 23,999

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 99,994 9,344 402,804
Additions 14,312 - 19,142
At 31 December 2024 114,306 9,344 421,946
DEPRECIATION
At 1 January 2024 90,421 9,344 181,417
Charge for year 5,504 - 10,779
At 31 December 2024 95,925 9,344 192,196
NET BOOK VALUE
At 31 December 2024 18,381 - 229,750
At 31 December 2023 9,573 - 221,387

5. DEBTORS
31.12.24 31.12.23
£    £   
Amounts falling due within one year:
Trade debtors 13,523 13,008
Other debtors 62,134 64,489
75,657 77,497

Page 5 continued...
OLIVER'S YARD CAFE LTD (REGISTERED NUMBER: 07806383)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. DEBTORS - continued
31.12.24 31.12.23
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings 246,838 136,090

Aggregate amounts 322,495 213,587

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Bank loans and overdrafts 79,193 129,193
Trade creditors 73,525 34,409
Taxation and social security 44,639 46,804
Other creditors 23,022 15,807
220,379 226,213

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 31.12.23
£    £   
Amounts owed to group undertakings 314,944 223,237

Page 6