OPORTO CAFES LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 12536566

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		334		667

			334		667
CURRENT ASSETS
Debtors		9,906		10,221
Cash at bank and in hand		6,889		4,251

		16,795		14,472
Creditors: Amounts Falling Due Within One Year		(52,843 )		(102,998 )

NET CURRENT ASSETS (LIABILITIES)			(36,048 )		(88,526 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(35,714 )		(87,859 )

NET LIABILITIES			(35,714 )		(87,859 )

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			(35,715 )		(87,860 )

SHAREHOLDERS' FUNDS			(35,714)		(87,859)

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OPORTO CAFES LTD

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Philip Castro e Silva

Director

05/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

OPORTO CAFES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12536566 . The registered office is 280 Portobello Road, London, W10 5TE.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Going Concern Disclosure

At the time of approving the financial statements, the director has reasonable expectation that the company has

adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to

adopt the going concern basis of accounting in preparing the financial statements.

2.3. 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.

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.

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:

Fixtures & Fittings

Straight line over 3 years

3. Average Number of Employees

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

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	1,000

As at 31 March 2025	1,000

Depreciation
As at 1 April 2024	333
Provided during the period	333

As at 31 March 2025	666

Net Book Value
As at 31 March 2025	334

As at 1 April 2024	667

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OPORTO CAFES LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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