Caffe Grande Abaco Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15511724

		31 March 2025
	Notes	£	£
FIXED ASSETS
Intangible Assets	4		13,860
Tangible Assets	5		153,870

			167,730
CURRENT ASSETS
Stocks	6	10,000
Debtors	7	2,085
Cash at bank and in hand		71,921

		84,006
Creditors: Amounts Falling Due Within One Year	8	(153,024 )

NET CURRENT ASSETS (LIABILITIES)			(69,018 )

TOTAL ASSETS LESS CURRENT LIABILITIES			98,712

Creditors: Amounts Falling Due After More Than One Year	9		(96,000 )

NET ASSETS			2,712

CAPITAL AND RESERVES
Called up share capital	10		100
Profit and Loss Account			2,612

SHAREHOLDERS' FUNDS			2,712

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Caffe Grande Abaco Ltd

Balance Sheet (continued)

As At 31 March 2025

For the period 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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

On behalf of the board

Mr P Allingan

Director

8 January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Caffe Grande Abaco Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15511724 . The registered office is 135-143 Union Street, Oldham, Lancashire, OL1 1TE.

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.

2.2. 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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

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:

Leasehold	25% Reducing Balance
Plant & Machinery	18% Reducing Balance
Fixtures & Fittings	18% Reducing Balance
Computer Equipment	18% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 68

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Caffe Grande Abaco Ltd

Notes to the Financial Statements (continued)

For the Period 21 February 2024 to 31 March 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 21 February 2024	-
Additions	15,400

As at 31 March 2025	15,400

Amortisation
As at 21 February 2024	-
Provided during the period	1,540

As at 31 March 2025	1,540

Net Book Value
As at 31 March 2025	13,860

As at 21 February 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 21 February 2024	-	-	-	-	-
Additions	29,127	27,047	101,830	4,536	162,540

As at 31 March 2025	29,127	27,047	101,830	4,536	162,540

Depreciation
As at 21 February 2024	-	-	-	-	-
Provided during the period	1,452	2,418	4,650	150	8,670

As at 31 March 2025	1,452	2,418	4,650	150	8,670

Net Book Value
As at 31 March 2025	27,675	24,629	97,180	4,386	153,870

As at 21 February 2024	-	-	-	-	-

6. Stocks

	31 March 2025
	£
Stock	10,000

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Caffe Grande Abaco Ltd

Notes to the Financial Statements (continued)

For the Period 21 February 2024 to 31 March 2025

7. Debtors

	31 March 2025
	£
Due within one year
Other debtors	2,085

8. Creditors: Amounts Falling Due Within One Year

	31 March 2025
	£
Trade creditors	47,406
Other creditors	24,591
Taxation and social security	81,027

	153,024

9. Creditors: Amounts Falling Due After More Than One Year

	31 March 2025
	£
Inter-Company Loan	96,000

10. Share Capital

	31 March 2025
	£
Allotted, Called up and fully paid	100

11. Capital Commitments

	31 March 2025
	£
At the end of the period	310,500

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements

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