CAFE GLAZE LTD


Directors	Mrs H Smith
	Miss R Smith


Registered Address	9 Penda Way
	Sandbach
	CW11 1GS


Registered Number	14323838 (England and Wales)

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.

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.

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