1 January 2024 false No description of principal activity Taxfiler 2024.6 SC717347business:PrivateLimitedCompanyLtd2024-01-012024-12-31 SC7173472023-12-31 SC7173472024-01-012024-12-31 SC717347business:AuditExempt-NoAccountantsReport2024-01-012024-12-31 SC717347business:FilletedAccounts2024-01-012024-12-31 SC7173472024-12-31 SC717347business:Director12024-01-012024-12-31 SC717347business:RegisteredOffice2024-01-012024-12-31 SC7173472023-12-31 SC717347core:WithinOneYear2024-12-31 SC717347core:WithinOneYear2023-12-31 SC717347core:AfterOneYear2024-12-31 SC717347core:AfterOneYear2023-12-31 SC717347core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC717347core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC717347core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC717347core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC717347core:PreviouslyStatedAmount2024-12-31 SC717347core:PreviouslyStatedAmount2023-12-31 SC717347business:SmallEntities2024-01-012024-12-31 SC717347countries:Scotland2024-01-012024-12-31 SC717347core:LandBuildings2024-01-012024-12-31 SC717347core:PlantMachinery2024-01-012024-12-31 SC717347core:LandBuildings2023-12-31 SC717347core:PlantMachinery2023-12-31 SC717347core:LandBuildings2024-12-31 SC717347core:PlantMachinery2024-12-31 SC7173472023-01-012023-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC717347 (Scotland)
SACHHYAM CAFE LTD Unaudited accounts for the year ended 31 December 2024
SACHHYAM CAFE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
SACHHYAM CAFE LTD Company Information for the year ended 31 December 2024
Director
Sundar Khanal
Company Number
SC717347 (Scotland)
Registered Office
The Terrace Cafe 45 Ashley Terrace Edinburgh Midlothian EH11 1RY Scotland
Accountants
SDT Accountants Ltd 7 Bell Yard London WC2A 2JR
- 3 -
SACHHYAM CAFE LTD Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
16,853 
16,996 
Current assets
Inventories
4,150 
1,650 
Debtors
5
1,326 
(151)
Cash at bank and in hand
2,701 
4,027 
8,177 
5,526 
Creditors: amounts falling due within one year
6
(22,743)
(28,667)
Net current liabilities
(14,566)
(23,141)
Total assets less current liabilities
2,287 
(6,145)
Creditors: amounts falling due after more than one year
7
(93)
- 
Net assets/(liabilities)
2,194 
(6,145)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
2,184 
(6,155)
Shareholders' funds
2,194 
(6,145)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 September 2025 and were signed on its behalf by
Sundar Khanal Director Company Registration No. SC717347
- 4 -
SACHHYAM CAFE LTD Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
SACHHYAM CAFE LTD is a private company, limited by shares, registered in Scotland, registration number SC717347. The registered office is The Terrace Cafe, 45 Ashley Terrace, Edinburgh, Midlothian, EH11 1RY, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Lease Term
Plant & machinery
20% Straight
- 5 -
SACHHYAM CAFE LTD Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
20,000 
- 
20,000 
Additions
- 
1,870 
1,870 
At 31 December 2024
20,000 
1,870 
21,870 
Depreciation
At 1 January 2024
3,004 
- 
3,004 
Charge for the year
1,639 
374 
2,013 
At 31 December 2024
4,643 
374 
5,017 
Net book value
At 31 December 2024
15,357 
1,496 
16,853 
At 31 December 2023
16,996 
- 
16,996 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
1,326 
(151)
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,670 
- 
Taxes and social security
377 
- 
Other creditors
(1,831)
3,801 
Loans from directors
20,577 
24,166 
Accruals
950 
700 
22,743 
28,667 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
93 
- 
8
Average number of employees
During the year the average number of employees was 4 (2023: 4).
- 6 -