Registered number
09688426
Cafe Baristas Hook Limited
Unaudited Filleted Accounts
31 July 2025

Cafe Baristas Hook Limited
Company Information
Directors
Mr A J Brett
Mrs M Brett
Accountants
Keith Graham
Chartered Accountants
Suite 2 Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD
Registered office
Suite 2, Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD
Registered number
09688426

Cafe Baristas Hook Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cafe Baristas Hook Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cafe Baristas Hook Limited for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/ members/regulations-standards-and-guidance
This report is made solely to the Board of Directors of Cafe Baristas Hook Limited, as a body, in accordance with the terms of our engagement letter dated 11 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Cafe Baristas Hook Limited and state those matters that we have agreed to state to the Board of Directors of Cafe Baristas Hook Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cafe Baristas Hook Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cafe Baristas Hook Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Cafe Baristas Hook Limited. You consider that Cafe Baristas Hook Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Cafe Baristas Hook Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Keith Graham
Chartered Accountants
Suite 2 Wesley Chambers
Queens Road
Aldershot
Hampshire
GU11 3JD
9 April 2026

Cafe Baristas Hook Limited
Registered number: | 09688426
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 26,229 |  |  | 28,130
Current assets
Stocks |  |  | 248 |  |  | 178
Debtors | 4 |  | 9,767 |  |  | 8,994
Cash at bank and in hand |  |  | 1,772 |  |  | 120
|  |  | 11,787 |  |  | 9,292
Creditors: amounts falling due within one year | 5 |  | (114,898) |  |  | (113,911)
Net current liabilities |  |  |  | (103,111) |  |  | (104,619)
Total assets less current liabilities |  |  |  | (76,882) |  |  | (76,489)
Creditors: amounts falling due after more than one year | 6 |  |  | - |  |  | (3,898)
Net liabilities |  |  |  | (76,882) |  |  | (80,387)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (76,884) |  |  | (80,389)
Shareholders' funds |  |  |  | (76,882) |  |  | (80,387)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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 and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A J Brett
Director
Approved by the board on 9 April 2026

Cafe Baristas Hook Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Leasehold land and buildings | over the lease term
| Plant and machinery - Furniture and equipment | 20% straight line
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 4 |  | 5
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 41,027 |  | 34,370 |  | 75,397
| Additions | - |  | 1,210 |  | 1,210
| Disposals | - |  | (533) |  | (533)
| At 31 July 2025 | 41,027 |  | 35,047 |  | 76,074
| Depreciation
| At 1 August 2024 | 15,274 |  | 31,993 |  | 47,267
| Charge for the year | 2,052 |  | 952 |  | 3,004
| On disposals | - |  | (426) |  | (426)
| At 31 July 2025 | 17,326 |  | 32,519 |  | 49,845
| Net book value
| At 31 July 2025 | 23,701 |  | 2,528 |  | 26,229
| At 31 July 2024 | 25,753 |  | 2,377 |  | 28,130
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 9,767 |  | 8,994
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 9,336 |  | 4,053
| Trade creditors | 7,746 |  | 1,126
| Taxation and social security costs | 2,338 |  | 893
| Other creditors | 95,478 |  | 107,839
|  |  |  |  |  | 114,898 |  | 113,911
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 3,898
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 3,816 |  | 7,944
| The loan is a Bounce Back Loan from National Westminster Bank plc and is guaranteed by the UK Government. The loan has a fixed rate of interest of 2.5%.
8 | Other financial commitments | 2025 |  | 2024
£ | £
| Total future minimum payments under non-cancellable operating leases |  | 199,028 |  | 218,028
9 | Other information
| Cafe Baristas Hook Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Suite 2, Wesley Chambers
| Queens Road
| Aldershot
| Hampshire
| GU11 3JD
| The functional currency for these accounts is Sterling.

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