Cafe Unity 2014

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 09066259

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		978		1,682

			979		1,683
CURRENT ASSETS
Debtors	6	4,633		3,291
Cash at bank and in hand		18,876		20,890

		23,509		24,181
Creditors: Amounts Falling Due Within One Year	7	(1,156 )		(1,972 )

NET CURRENT ASSETS (LIABILITIES)			22,353		22,209

TOTAL ASSETS LESS CURRENT LIABILITIES			23,332		23,892

NET ASSETS			23,332		23,892

Income Statement			23,332		23,892

MEMBERS' FUNDS			23,332		23,892

For the year ending 30 June 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Dean Gardner

Director

05/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Cafe Unity 2014 is a private company, limited by guarantee, incorporated in England & Wales, registered number 09066259 . The registered office is 228 Finney Lane, Heald Green, Cheadle, Cheshire, SK8 3QA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% Straight Line
Plant & Machinery	20% Straight Line
Fixtures & Fittings	50% Straight Line
Computer Equipment	50% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2024	1

As at 30 June 2025	1

Net Book Value
As at 30 June 2025	1

As at 1 July 2024	1

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Cafe Unity 2014

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2025

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2024	3,500	5,382	810	13,244	22,936

As at 30 June 2025	3,500	5,382	810	13,244	22,936

Depreciation
As at 1 July 2024	3,499	5,382	690	11,683	21,254
Provided during the period	-	-	-	704	704

As at 30 June 2025	3,499	5,382	690	12,387	21,958

Net Book Value
As at 30 June 2025	1	-	120	857	978

As at 1 July 2024	1	-	120	1,561	1,682

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	4,633	3,291

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	772	1,592
Other taxes and social security	348	344
Net wages	36	36

	1,156	1,972

8. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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