REGISTERED NUMBER: 05109694 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAFE LOCO TRADING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G D Wellstead

Mr G Makris

REGISTERED OFFICE:

Solar House

282 Chase Road

London

N14 6NZ

REGISTERED NUMBER:

05109694 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Tangible assets

4

6,731

8,554

CURRENT ASSETS

Stocks

5

876

1,233

Debtors

6

19,641

23,871

Cash at bank and in hand

21,842

20,055

42,359

45,159

CREDITORS

Amounts falling due within one year

7

4,478

4,271

NET CURRENT ASSETS

37,881

40,888

TOTAL ASSETS LESS CURRENT LIABILITIES

44,612

49,442

CREDITORS

Amounts falling due after more than one year

8

(28,704

)

(35,070

)

PROVISIONS FOR LIABILITIES

9

(1,279

)

(4,317

)

NET ASSETS

14,629

10,055

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

14,627

10,053

SHAREHOLDERS' FUNDS

14,629

10,055

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2025 and were signed on its behalf by:

Mr G Makris - Director

1.	STATUTORY INFORMATION

Cafe Loco Trading Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents amounts derived from the provision of services to customers during the year, and is recognised at the date the service was provided.

Tangible fixed assets

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

Leasehold

-

Over the term of lease

Fixtures fittings & Equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

fittings

Motor

Leasehold

& Equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

55,658

131,434

22,300

209,392

DEPRECIATION

At 1 April 2024

55,658

125,119

20,061

200,838

Charge for year

-

1,263

560

1,823

At 31 March 2025

55,658

126,382

20,621

202,661

NET BOOK VALUE

At 31 March 2025

-

5,052

1,679

6,731

At 31 March 2024

-

6,315

2,239

8,554

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

876

1,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

144

4,374

Other debtors

200

200

Prepayments

19,297

19,297

19,641

23,871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

52

2,068

Social security and other taxes

686

201

Pension

274

134

Directors' current accounts

3,466

1,868

4,478

4,271

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans more 5 yr by instal

28,704

35,070

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

28,704

35,070

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

1,279

4,317

Deferred

tax

£

Balance at 1 April 2024

4,317

Provided during year

(3,038

)

Balance at 31 March 2025

1,279

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary Shares

£1

2

2

11.

RESERVES

Retained

earnings

£

At 1 April 2024

10,053

Profit for the year

4,574

At 31 March 2025

14,627