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COMPANY REGISTRATION NUMBER: 10279975

Le Cafe Journal Limited

Filleted Unaudited Abridged Financial Statements

31 July 2025

Le Cafe Journal Limited

Abridged Statement of Financial Position

31 July 2025

| 2025 | 2024
Note | £ | £

FIXED ASSETS

Tangible assets | 5 | 60,000 | 60,000

CURRENT ASSETS

Stocks | 450 | 560
Cash at bank and in hand | 172 | 504
| ---- | -------
| 622 | 1,064
| ---- | -------
NET CURRENT ASSETS | 622 | 1,064
| -------- | --------
TOTAL ASSETS LESS CURRENT LIABILITIES | 60,622 | 61,064

CREDITORS: amounts falling due after more than one year | ( 119,296) | ( 103,852)
| --------- | ---------
NET LIABILITIES | ( 58,674) | ( 42,788)
| --------- | ---------

CAPITAL AND RESERVES

Called up share capital | 1 | 1
Profit and loss account | ( 58,675) | ( 42,789)
| -------- | --------
SHAREHOLDERS DEFICIT | ( 58,674) | ( 42,788)
| -------- | --------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Le Cafe Journal Limited

Abridged Statement of Financial Position (continued)

31 July 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 2 April 2026 , and are signed on behalf of the board by:

TB Baker |
Director |

Company registration number: 10279975

Le Cafe Journal Limited

Notes to the Abridged Financial Statements

Year ended 31 July 2025
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Le Cafe Journal, High Street, Warminster, Wiltshire, GBR, BA12 9AE.
2. STATEMENT OF COMPLIANCE
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. EMPLOYEE NUMBERS
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. TANGIBLE ASSETS

| £
Cost |
At 1 August 2024 and 31 July 2025 | 60,000
| --------
Depreciation |
At 1 August 2024 and 31 July 2025 | –
| --------
Carrying amount |
At 31 July 2025 | 60,000
| --------
At 31 July 2024 | 60,000
| --------