REGISTERED NUMBER: 10950571 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAFE 3 SIXTY LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

G A Brooke

M J C Brooke

S Brooke

REGISTERED OFFICE:

Hub Newton Road

Bovey Tracey

Newton Abbot

Devon

TQ13 9AZ

REGISTERED NUMBER:

10950571 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Tangible assets

4

13,311

17,676

CURRENT ASSETS

Stocks

8,478

8,478

Debtors

5

11,516

10,704

Cash at bank and in hand

208,572

238,739

228,566

257,921

CREDITORS

Amounts falling due within one year

6

96,998

103,234

NET CURRENT ASSETS

131,568

154,687

TOTAL ASSETS LESS CURRENT LIABILITIES

144,879

172,363

PROVISIONS FOR LIABILITIES

2,727

3,908

NET ASSETS

142,152

168,455

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

142,052

168,355

SHAREHOLDERS' FUNDS

142,152

168,455

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 15 September 2025 and were signed on its behalf by:

G A Brooke - Director

M J C Brooke - Director

1.	STATUTORY INFORMATION

Cafe 3 Sixty 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.	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 represents the invoiced value of goods and services supplied by the company, net of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% 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.

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 34 (2024 - 32 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

3,345

74,355

4,478

82,178

Additions

-

3,858

2,810

6,668

At 31 March 2025

3,345

78,213

7,288

88,846

DEPRECIATION

At 1 April 2024

3,345

57,397

3,760

64,502

Charge for year

-

9,592

1,441

11,033

At 31 March 2025

3,345

66,989

5,201

75,535

NET BOOK VALUE

At 31 March 2025

-

11,224

2,087

13,311

At 31 March 2024

-

16,958

718

17,676

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

362

649

Other debtors

11,154

10,055

11,516

10,704

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

25,571

29,826

Taxation and social security

50,223

53,558

Other creditors

21,204

19,850

96,998

103,234

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

33,000

33,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

25

A Ordinary shares

£1

25

25

25

B Ordinary shares

£1

25

25

25

C Ordinary shares

£1

25

25

10

D Ordinary shares

£1

10

10

15

E Ordinary shares

£1

15

15

100

100