SPREAD CAFE LIMITED

SPREAD CAFE LIMITED
Statement of Financial Position
As at 31 May 2025

	2025
	£	£
Fixed assets		54,065
Current assets	62,672
Creditors: amount falling due within one year	(88,041)
Net current assets		(25,369)
Total assets less current liabilities		28,696
Net assets		28,696


Capital and reserves		28,696

NOTES TO THE ACCOUNTS

General Information

SPREAD CAFE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 15762546, registration address 170A LAVENDER HILL, LONDON ENGLAND, SW11 5TG.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

10 Year

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Tangible fixed assets

Cost or valuation	Plant and machinery	Fixtures and Fittings	Total
	£	£	£
At 05 June 2024	-	-	-
Additions	20,000	25,000	45,000
Disposals	-	-	-
At 31 May 2025	20,000	25,000	45,000
Depreciation
At 05 June 2024	-	-	-
Charge for period	1,978	2,473	4,451
On disposals	-	-	-
At 31 May 2025	1,978	2,473	4,451
Net book values
Closing balance as at 31 May 2025	18,022	22,527	40,549
Opening balance as at 05 June 2024	-	-	-

3.	Average number of employees Average number of employees during the period was 0.

For the period ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 25 November 2025 and were signed by:

--------------------------------
Koray OZER
Director

Registered Number: 15762546
England and Wales
SPREAD CAFE LIMITED

Abridged Accounts

Period of accounts Start date: 05 June 2024 End date: 31 May 2025