TZ BEACH CAFE LTD

TZ BEACH CAFE LTD

Statement of Financial Position

As at 31 March 2025

	£	2025 £	£	2024 £
Fixed assets		47,798		16,537
Current assets	11,503		66,896
Creditors: amount falling due within one year	(15,852)		(18,241)
Net current assets/(liabilities)		(4,349)		48,655
Total assets less current liabilities		43,449		65,192
Creditors: amount falling due after more than one year		321		(7,462)
Net assets/(liabilities)		43,770		57,730


Capital and reserves		43,770		57,730

For the year ended 31 March 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:

----------------------------------
Simon Peter Rodley
Director

Date approved: 01 January 2026

TZ BEACH CAFE LTD

Notes to the Accounts

For the year ended 31 March 2025

Statutory Information

TZ BEACH CAFE LTD is a private limited company, limited by shares, domiciled in England and Wales, registration number 12813748, registration address Chale Abbey, Upper House Lane, Ventnor, Isle Of Wight, PO38 2HD, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Going Concern

The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.

Cost of sales

Research and development expenditure

Research and development expenditure is charged to the profit and loss account in the period in which it is incurred.

Taxation

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:

Fixtures and Fittings	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Computer Equipment	10% Reducing Balance

Tangible fixed assets

Cost or Valuation	Short leasehold	Plant and Machinery	Fixtures and Fittings	Motor Vehicles
	£	£	£	£
At 01 April 2024	-	-	20,246	660
Additions	5,306	32,107	1,768	-
At 31 March 2025	5,306	32,107	22,014	660
Depreciation
At 01 April 2024	-	-	5,536	125
Charge for year	-	3,211	4,309	54
At 31 March 2025	-	3,211	9,845	179
Net book values
Closing balance as at 31 March 2025	5,306	28,896	12,169	481
Opening balance as at 01 April 2024	-	-	14,710	535

Cost or Valuation	Computer Equipment	Total
	£	£
At 01 April 2024	1,830	22,736
Additions	-	39,181
At 31 March 2025	1,830	61,917
Depreciation
At 01 April 2024	539	6,200
Charge for year	345	7,919
At 31 March 2025	884	14,119
Net book values
Closing balance as at 31 March 2025	946	47,798
Opening balance as at 01 April 2024	1,291	16,536

3.	Average number of employees Average number of employees during the year were 12 (2024: 15).