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REGISTERED NUMBER: SC685184 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2025 |

| FOR |

| UDNY COMMUNITY CAFE COMPANY LIMITED |

| T/A |

| CAFE48 |

UDNY COMMUNITY CAFE COMPANY LIMITED (REGISTERED NUMBER: SC685184)

T/A CAFE48

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 4

UDNY COMMUNITY CAFE COMPANY LIMITED

T/A CAFE48

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTORS: | B McDougall

| J Slater

| M N D Kaye

| REGISTERED OFFICE: | 252 Union Street

| ABERDEEN

| AB10 1TN

| REGISTERED NUMBER: | SC685184 (Scotland)

| AUDITORS: | Bain Henry Reid

| Statutory Auditors

| Chartered Accountants

| 4 West Craibstone Street

| Bon-Accord Square

| ABERDEEN

| AB11 6YL

UDNY COMMUNITY CAFE COMPANY LIMITED (REGISTERED NUMBER: SC685184)

T/A CAFE48

BALANCE SHEET

28 FEBRUARY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 890 |  | 950 |  |

CURRENT ASSETS

Stocks | 2,900 |  | 1,356 |  |

Debtors | 5 | 4,209 |  | 3,945 |  |

Cash at bank and in hand | 17,437 |  | 28,035 |  |

24,546 |  | 33,336 |  |

CREDITORS

Amounts falling due within one year | 6 | 12,859 |  | 9,771 |  |

NET CURRENT ASSETS | 11,687 |  | 23,565 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,577 |  | 24,515 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 12,576 |  | 24,514 |  |

SHAREHOLDERS' FUNDS | 12,577 |  | 24,515 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

J Slater - Director

UDNY COMMUNITY CAFE COMPANY LIMITED (REGISTERED NUMBER: SC685184)

T/A CAFE48

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Udny Community Cafe Company Limited 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.

| 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.

| Plant and machinery etc | - | 15% on reducing balance and Over 3 years

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 12 (2024 - 11 ) .

UDNY COMMUNITY CAFE COMPANY LIMITED (REGISTERED NUMBER: SC685184)

T/A CAFE48

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2024 | 1,731 |  |

| Additions | 158 |  |

| At 28 February 2025 | 1,889 |  |

| DEPRECIATION

| At 1 March 2024 | 781 |  |

| Charge for year | 218 |  |

| At 28 February 2025 | 999 |  |

| NET BOOK VALUE

| At 28 February 2025 | 890 |  |

| At 29 February 2024 | 950 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 100 |  | 470 |  |

| Amounts owed by group undertakings | 4,109 |  | 3,475 |  |

4,209 |  | 3,945 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 3,026 |  | 2,024 |  |

| Taxation and social security | 7,909 |  | 5,202 |  |

| Other creditors | 1,924 |  | 2,545 |  |

12,859 |  | 9,771 |  |

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Karen E Gardiner BA CA CTA (Senior Statutory Auditor)

| for and on behalf of Bain Henry Reid

8. | ULTIMATE PARENT COMPANY

| Udny Community Trust Company Limited (incorporated in Scotland) is regarded by the directors as being the company's ultimate parent company. The parent company's registered office address is 252 Union Street, Aberdeen, AB10 1TN and it's principal place of business is 14 Oldmeldrum Road, Pitmedden, Ellon, Aberdeenshire, AB41 7AG.