2024-09-01 2025-08-31 2025-08-31 false 14323838 CAFE GLAZE LTD 2025-10-09 47789 false iso4217:GBP xbrli:pure 14323838 2024-08-31 14323838 2025-08-31 14323838 2024-09-01 2025-08-31 14323838 2023-08-31 14323838 2024-08-31 14323838 2023-09-01 2024-08-31 14323838 bus:SmallEntities 2024-09-01 2025-08-31 14323838 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 14323838 bus:FullAccounts 2024-09-01 2025-08-31 14323838 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 14323838 core:WithinOneYear 2025-08-31 14323838 core:AfterOneYear 2025-08-31 14323838 core:WithinOneYear 2024-08-31 14323838 core:AfterOneYear 2024-08-31 14323838 core:ShareCapital 2025-08-31 14323838 core:SharePremium 2025-08-31 14323838 core:RevaluationReserve 2025-08-31 14323838 core:OtherReservesSubtotal 2025-08-31 14323838 core:RetainedEarningsAccumulatedLosses 2025-08-31 14323838 core:ShareCapital 2024-08-31 14323838 core:SharePremium 2024-08-31 14323838 core:RevaluationReserve 2024-08-31 14323838 core:OtherReservesSubtotal 2024-08-31 14323838 core:RetainedEarningsAccumulatedLosses 2024-08-31 14323838 core:LandBuildings 2025-08-31 14323838 core:PlantMachinery 2025-08-31 14323838 core:Vehicles 2025-08-31 14323838 core:FurnitureFittings 2025-08-31 14323838 core:OfficeEquipment 2025-08-31 14323838 core:NetGoodwill 2025-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 14323838 core:ListedExchangeTraded 2025-08-31 14323838 core:UnlistedNon-exchangeTraded 2025-08-31 14323838 core:LandBuildings 2024-08-31 14323838 core:PlantMachinery 2024-08-31 14323838 core:Vehicles 2024-08-31 14323838 core:FurnitureFittings 2024-08-31 14323838 core:OfficeEquipment 2024-08-31 14323838 core:NetGoodwill 2024-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14323838 core:ListedExchangeTraded 2024-08-31 14323838 core:UnlistedNon-exchangeTraded 2024-08-31 14323838 core:LandBuildings 2024-09-01 2025-08-31 14323838 core:PlantMachinery 2024-09-01 2025-08-31 14323838 core:Vehicles 2024-09-01 2025-08-31 14323838 core:FurnitureFittings 2024-09-01 2025-08-31 14323838 core:OfficeEquipment 2024-09-01 2025-08-31 14323838 core:NetGoodwill 2024-09-01 2025-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 14323838 core:ListedExchangeTraded 2024-09-01 2025-08-31 14323838 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14323838 core:MoreThanFiveYears 2024-09-01 2025-08-31 14323838 core:Non-currentFinancialInstruments 2025-08-31 14323838 core:Non-currentFinancialInstruments 2024-08-31 14323838 dpl:CostSales 2024-09-01 2025-08-31 14323838 dpl:DistributionCosts 2024-09-01 2025-08-31 14323838 core:LandBuildings 2024-09-01 2025-08-31 14323838 core:PlantMachinery 2024-09-01 2025-08-31 14323838 core:Vehicles 2024-09-01 2025-08-31 14323838 core:FurnitureFittings 2024-09-01 2025-08-31 14323838 core:OfficeEquipment 2024-09-01 2025-08-31 14323838 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 14323838 core:NetGoodwill 2024-09-01 2025-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 14323838 dpl:GroupUndertakings 2024-09-01 2025-08-31 14323838 dpl:ParticipatingInterests 2024-09-01 2025-08-31 14323838 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 14323838 core:ListedExchangeTraded 2024-09-01 2025-08-31 14323838 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14323838 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 14323838 dpl:CostSales 2023-09-01 2024-08-31 14323838 dpl:DistributionCosts 2023-09-01 2024-08-31 14323838 core:LandBuildings 2023-09-01 2024-08-31 14323838 core:PlantMachinery 2023-09-01 2024-08-31 14323838 core:Vehicles 2023-09-01 2024-08-31 14323838 core:FurnitureFittings 2023-09-01 2024-08-31 14323838 core:OfficeEquipment 2023-09-01 2024-08-31 14323838 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 14323838 core:NetGoodwill 2023-09-01 2024-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 14323838 dpl:GroupUndertakings 2023-09-01 2024-08-31 14323838 dpl:ParticipatingInterests 2023-09-01 2024-08-31 14323838 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 14323838 core:ListedExchangeTraded 2023-09-01 2024-08-31 14323838 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 14323838 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 14323838 core:NetGoodwill 2025-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 14323838 core:LandBuildings 2025-08-31 14323838 core:PlantMachinery 2025-08-31 14323838 core:Vehicles 2025-08-31 14323838 core:FurnitureFittings 2025-08-31 14323838 core:OfficeEquipment 2025-08-31 14323838 core:AfterOneYear 2025-08-31 14323838 core:WithinOneYear 2025-08-31 14323838 core:ListedExchangeTraded 2025-08-31 14323838 core:UnlistedNon-exchangeTraded 2025-08-31 14323838 core:ShareCapital 2025-08-31 14323838 core:SharePremium 2025-08-31 14323838 core:RevaluationReserve 2025-08-31 14323838 core:OtherReservesSubtotal 2025-08-31 14323838 core:RetainedEarningsAccumulatedLosses 2025-08-31 14323838 core:NetGoodwill 2024-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 14323838 core:LandBuildings 2024-08-31 14323838 core:PlantMachinery 2024-08-31 14323838 core:Vehicles 2024-08-31 14323838 core:FurnitureFittings 2024-08-31 14323838 core:OfficeEquipment 2024-08-31 14323838 core:AfterOneYear 2024-08-31 14323838 core:WithinOneYear 2024-08-31 14323838 core:ListedExchangeTraded 2024-08-31 14323838 core:UnlistedNon-exchangeTraded 2024-08-31 14323838 core:ShareCapital 2024-08-31 14323838 core:SharePremium 2024-08-31 14323838 core:RevaluationReserve 2024-08-31 14323838 core:OtherReservesSubtotal 2024-08-31 14323838 core:RetainedEarningsAccumulatedLosses 2024-08-31 14323838 core:NetGoodwill 2023-08-31 14323838 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 14323838 core:LandBuildings 2023-08-31 14323838 core:PlantMachinery 2023-08-31 14323838 core:Vehicles 2023-08-31 14323838 core:FurnitureFittings 2023-08-31 14323838 core:OfficeEquipment 2023-08-31 14323838 core:AfterOneYear 2023-08-31 14323838 core:WithinOneYear 2023-08-31 14323838 core:ListedExchangeTraded 2023-08-31 14323838 core:UnlistedNon-exchangeTraded 2023-08-31 14323838 core:ShareCapital 2023-08-31 14323838 core:SharePremium 2023-08-31 14323838 core:RevaluationReserve 2023-08-31 14323838 core:OtherReservesSubtotal 2023-08-31 14323838 core:RetainedEarningsAccumulatedLosses 2023-08-31 14323838 core:AfterOneYear 2024-09-01 2025-08-31 14323838 core:WithinOneYear 2024-09-01 2025-08-31 14323838 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 14323838 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 14323838 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 14323838 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 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CAFE GLAZE LTD

Registered Number
14323838
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

CAFE GLAZE LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Directors | Mrs H Smith
| Miss R Smith

Registered Address | 9 Penda Way
| Sandbach
| CW11 1GS

Registered Number | 14323838 (England and Wales)

CAFE GLAZE LTD
Balance Sheet as at
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 9,566 |  |  |  | 10,933
Tangible assets | 4 |  |  | 10,817 |  |  |  | 9,153
|  |  |  | 20,383 |  |  |  | 20,086
Current assets |  |  |  |  |  |  |  |
Stocks |  | 6,648 |  |  |  | 7,374 |  |
Debtors | 5 | 3,690 |  |  |  | 2,970 |  |
Cash at bank and on hand |  | 28,750 |  |  |  | 29,346 |  |
|  | 39,088 |  |  |  | 39,690 |  |
Creditors amounts falling due within one year | 6 | (50,675) |  |  |  | (51,762) |  |
Net current assets (liabilities) |  |  |  | (11,587) |  |  |  | (12,072)
Total assets less current liabilities |  |  |  | 8,796 |  |  |  | 8,014
Provisions for liabilities | 7 |  |  | (2,055) |  |  |  | (1,739)
Net assets |  |  |  | 6,741 |  |  |  | 6,275
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 5 |  |  |  | 5
Profit and loss account |  |  |  | 6,736 |  |  |  | 6,270
Shareholders' funds |  |  |  | 6,741 |  |  |  | 6,275

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 October 2025, and are signed on its behalf by:
Miss R Smith Director
Mrs H Smith Director Registered Company No. 14323838

CAFE GLAZE LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Functional and presentation currency
--- | ---
| The financial statements are presented in GBP sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over it's estimated useful life of ten years. Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 20 |  | -
| Office Equipment | - |  | 33

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and net realisable value (less any associated costs to enable such sales to complete).

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 24 | 13,666 |  | 13,666
| At 31 August 25 | 13,666 |  | 13,666
| Amortisation and impairment
| At 01 September 24 | 2,733 |  | 2,733
| Charge for year | 1,367 |  | 1,367
| At 31 August 25 | 4,100 |  | 4,100
| Net book value
| At 31 August 25 | 9,566 |  | 9,566
| At 31 August 24 | 10,933 |  | 10,933

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | 10,643 |  | 4,477 |  | 179 |  | 15,299
| Additions | - |  | 4,549 |  | 347 |  | 4,896
| Disposals | (70) |  | - |  | (150) |  | (220)
| At 31 August 25 | 10,573 |  | 9,026 |  | 376 |  | 19,975
| Depreciation and impairment
| At 01 September 24 | 4,657 |  | 1,371 |  | 118 |  | 6,146
| Charge for year | 1,487 |  | 1,531 |  | 125 |  | 3,143
| On disposals | (31) |  | - |  | (100) |  | (131)
| At 31 August 25 | 6,113 |  | 2,902 |  | 143 |  | 9,158
| Net book value
| At 31 August 25 | 4,460 |  | 6,124 |  | 233 |  | 10,817
| At 31 August 24 | 5,986 |  | 3,106 |  | 61 |  | 9,153

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 1,605 |  | 1,605
| Prepayments and accrued income | 2,085 |  | 1,365
| Total | 3,690 |  | 2,970

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 4,586 |  | 4,380
| Other creditors | 45,260 |  | 46,598
| Accrued liabilities and deferred income | 829 |  | 784
| Total | 50,675 |  | 51,762

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,055 |  | 1,739
| Total | 2,055 |  | 1,739