REGISTERED NUMBER: SC760592 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

PAPPA'S CAFE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C A Anderson

REGISTERED OFFICE:

Rinnaha

Strathdon

AB36 8UQ

REGISTERED NUMBER:

SC760592 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

-

10,844

CURRENT ASSETS

Stocks

-

2,147

Debtors

5

1,510

5,687

Cash at bank and in hand

6

2,616

1,516

10,450

CREDITORS

Amounts falling due within one year

6

77,073

45,964

NET CURRENT LIABILITIES

(75,557

)

(35,514

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(75,557

)

(24,670

)

CREDITORS

Amounts falling due after more than one year

7

8,333

18,333

NET LIABILITIES

(83,890

)

(43,003

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(83,891

)

(43,004

)

(83,890

)

(43,003

)

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 director acknowledges her 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 director and authorised for issue on 23 October 2025 and were signed by:

Mrs C A Anderson - Director

1.	STATUTORY INFORMATION

PAPPA'S CAFE LTD is a private company, limited by shares , registered in Scotland. 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.

The company incurred a loss in the year and has a deficiency of £83,890. If necessary the company will be supported by the Director and based on this the Director considers it appropriate to prepare the accounts on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the Director's support.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

20% 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.

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1 April 2024

7,244

5,577

12,821

Disposals

(7,244

)

(5,577

)

(12,821

)

At 31 March 2025

-

-

-

DEPRECIATION

At 1 April 2024

786

1,191

1,977

Eliminated on disposal

(786

)

(1,191

)

(1,977

)

At 31 March 2025

-

-

-

NET BOOK VALUE

At 31 March 2025

-

-

-

At 31 March 2024

6,458

4,386

10,844

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

1,510

5,687

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,750

14,222

Taxation and social security

-

1,256

Other creditors

75,323

30,486

77,073

45,964

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

8,333

18,333

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

-

2,155

Between one and five years

-

3,413

-

5,568

9.	RELATED PARTY DISCLOSURES

Included in Trade creditors is £Nil (2024 - £6,805) due from Shorty's Kitchen Ltd, a company registered in Scotland of which the director Mrs C A Anderson's mother Mrs L Barr is a director and shareholder.

Included in Other Debtors is £Nil (2024 - £3,119) due from Shorty's Kitchen Ltd.

Included in Other Creditors is £547 (2024 - £622) due to Mama's Parlour Ltd, a company registered in Scotland of which the director Mrs C A Anderson is a director and shareholder.

Included in Other Creditors is £7,891 (2024 - £Nil) due to Shorty's Kitchen Ltd.

Included in Other Creditors is £24,217 (2024 - £Nil) due to Mr D Barr who is father of the director Mrs C A Anderson.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C A Anderson.