REGISTERED NUMBER: 08680428 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

316 HOME CAFE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

249,172

248,735

CURRENT ASSETS

Debtors

5

1,905

1,905

Cash at bank

37,580

27,635

39,485

29,540

CREDITORS

Amounts falling due within one year

6

43,679

41,001

NET CURRENT LIABILITIES

(4,194

)

(11,461

)

TOTAL ASSETS LESS CURRENT LIABILITIES

244,978

237,274

CREDITORS

Amounts falling due after more than one year

7

(250,000

)

(250,000

)

PROVISIONS FOR LIABILITIES

(108

)

(102

)

NET LIABILITIES

(5,130

)

(12,828

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

(5,230

)

(12,928

)

SHAREHOLDERS' FUNDS

(5,130

)

(12,828

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

Mr T H Wong - Director

1.	STATUTORY INFORMATION

316 Home Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08680428

Registered office:

54 Lisvane Street

Cardiff

Glamorgan

CF24 4LL

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.

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors.

Therefore the financial statements have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on reducing balance and 25% on cost

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

248,023

14,575

262,598

Additions

-

813

813

At 30 April 2025

248,023

15,388

263,411

DEPRECIATION

At 1 May 2024

-

13,863

13,863

Charge for year

-

376

376

At 30 April 2025

-

14,239

14,239

NET BOOK VALUE

At 30 April 2025

248,023

1,149

249,172

At 30 April 2024

248,023

712

248,735

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Other debtors

1,905

1,905

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Taxation and social security

1,663

-

Other creditors

42,016

41,001

43,679

41,001

Included within 'Other creditors' is amounts payable on demand to the company director.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/25

30/4/24

£

£

Other creditors

250,000

250,000

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/25

30/4/24

value:

£

£

100

Ordinary

1

100

100