REGISTERED NUMBER: 04630916 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cafe Angel Limited

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

21,482

22,409

Investment property

5

820,000

820,000

841,482

842,409

CURRENT ASSETS

Debtors

35,749

7,766

Cash at bank

142,099

149,345

177,848

157,111

CREDITORS

Amounts falling due within one year

314,736

306,350

NET CURRENT LIABILITIES

(136,888

)

(149,239

)

TOTAL ASSETS LESS CURRENT LIABILITIES

704,594

693,170

PROVISIONS FOR LIABILITIES

68,071

66,157

NET ASSETS

636,523

627,013

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

6

205,559

207,704

Retained earnings

430,962

419,307

SHAREHOLDERS' FUNDS

636,523

627,013

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 October 2025 and were signed on its behalf by:

Mrs W J Stevens - Director

1.	STATUTORY INFORMATION

Cafe Angel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04630916

Registered office:

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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

-

25% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

30,603

Additions

22,000

Disposals

(19,999

)

At 31 March 2025

32,604

DEPRECIATION

At 1 April 2024

8,194

Charge for year

6,516

Eliminated on disposal

(3,588

)

At 31 March 2025

11,122

NET BOOK VALUE

At 31 March 2025

21,482

At 31 March 2024

22,409

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

820,000

NET BOOK VALUE

At 31 March 2025

820,000

At 31 March 2024

820,000

The investment properties were valued by the directors on 31 March 2025 on an open market basis.

6.

RESERVES

Fair

value

reserve

£

At 1 April 2024

207,704

Transfers

(2,145

)

At 31 March 2025

205,559

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mrs W J Stevens and Mr L S Stevens

Balance outstanding at start of year

-

13,711

Amounts advanced

179,331

185,000

Amounts repaid

(173,542

)

(198,711

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,789

-

The company charged interest of £3,249 (2024 - £2,924) on the overdrawn directors' loan balance during the year.