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Registered number: 06210857
Sky Blues Cafe Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Clouders (Audit & Accounts) Ltd
Charter House, 103-105 Leigh Road
Leigh-On-Sea
Essex
SS9 1JL
Sky Blues Cafe Limited
Contents
Contents

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

Page 1
Sky Blues Cafe Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 06210857

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,976 |  | 2,734
|  |  | 3,976 |  | 2,734
CURRENT ASSETS
Stocks | 5 | 6,250 |  | 5,830 |
Debtors | 6 | 3,930 |  | 2,375 |
Cash at bank and in hand |  | 7,417 |  | 4,234 |
|  | 17,597 |  | 12,439 |
Creditors: Amounts Falling Due Within One Year | 7 | (45,215 ) |  | (73,279 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,618 ) |  | (60,840 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (23,642 ) |  | (58,106 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (43,238 ) |  | (43,238 )
NET LIABILITIES |  |  | (66,880 ) |  | (101,344 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (66,980 ) |  | (101,444 )
SHAREHOLDERS' FUNDS |  |  | (66,880) |  | (101,344)

Page 1
Page 2
Sky Blues Cafe Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
On behalf of the board

Mr Michael Barber Director
18/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sky Blues Cafe Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Sky Blues Cafe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06210857 . The registered office is Charter House, 105 Leigh Road, Leigh On Sea, Essex, SS9 1JL.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate due to the ongoing financial support of the directors.
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 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.
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 | 20% on cost
Plant & Machinery | 20% on cost
Fixtures & Fittings | 20% on cost

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 year was: 8 (2024: 11)
8 11
Page 3
Page 4
Sky Blues Cafe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 20,937 | 22,142 | 35,286 | 78,365
Additions | - | 2,240 | 151 | 2,391
As at 31 July 2025 | 20,937 | 24,382 | 35,437 | 80,756
Depreciation
As at 1 August 2024 | 20,936 | 20,578 | 34,117 | 75,631
Provided during the period | - | 776 | 373 | 1,149
As at 31 July 2025 | 20,936 | 21,354 | 34,490 | 76,780
Net Book Value
As at 31 July 2025 | 1 | 3,028 | 947 | 3,976
As at 1 August 2024 | 1 | 1,564 | 1,169 | 2,734

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,250 |  | 5,830

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,622 |  | -
Prepayments and accrued income | 358 |  | 425
Rent deposit | 1,950 |  | 1,950
| 3,930 |  | 2,375

Page 4
Page 5
Sky Blues Cafe Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | - |  | 3,000
Other taxes and social security | 654 |  | 210
VAT | 8,262 |  | 6,062
Net wages | 6,536 |  | 5,541
Other creditors | 142 |  | 67
Accrued expenses | 1,880 |  | 2,813
Director's loan account | 27,741 |  | 55,586
| 45,215 |  | 73,279

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other loans | 43,238 |  | 43,238

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5