REGISTERED NUMBER: 11125704 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cub Cafe Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Brown

Mrs A Hampson

Mrs S M Kerr

REGISTERED OFFICE:

11-13 Victoria Street

Pacific Chambers

Liverpool

Merseyside

L2 5QQ

REGISTERED NUMBER:

11125704 (England and Wales)

ACCOUNTANTS:

DJH Liverpool

3rd Floor Pacific Chambers

11-13 Victoria Street

Liverpool

Merseyside

L2 5QQ

CURRENT ASSETS

Debtors

4

36,528

36,996

Cash at bank

688

1,271

37,216

38,267

CREDITORS

Amounts falling due within one year

5

46,413

43,893

NET CURRENT LIABILITIES

(9,197

)

(5,626

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(9,197

)

(5,626

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

6

(9,397

)

(5,826

)

(9,197

)

(5,626

)

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mrs A Hampson - Director

1.	STATUTORY INFORMATION

Cub Cafe Limited 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

36,328

36,796

Other debtors

200

200

36,528

36,996

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

46,413

43,893

6.

RESERVES

Retained

earnings

£

At 1 April 2024

(5,826

)

Deficit for the year

(3,571

)

At 31 March 2025

(9,397

)

7.	RELATED PARTY DISCLOSURES

During the financial year there were intercompany loans between the following companies who have common shareholders and directors as Little Flourishes TA Limited

Included within debtors at the year-end were the following balances due to the company:

Little Foxes Garston Limited £13,859 (2024: £13,858)

Little Foxes Newton Limited £22,469 (2024: £22,937)

Included within creditors at the year-end were the following balances due to the companies:

Little Foxes Wigan Limited £4,873 (2024: £4,873)

Little Foxes Maghull Station Limited £29,650 (2024: £29,650)

The Foxes Newton Limited £2,100 (2024: £2,100)

Little Foxes Directors Limited £2,520 (£2024 Nil)

During the financial year there were loans between the company and , Foxhouse Nursery, which is a business that was owned by Margaret Brown.

Included within creditors at the year-end was the following balance due:

Foxhouse Nursery £6,550 (2024: £6,550)