Company Registration No. 07910760 (England and Wales)
Cafetreatz Ltd
Unaudited accounts
for the year ended 30 June 2025
Cafetreatz Ltd
Unaudited accounts
Contents
Cafetreatz Ltd
Company Information
for the year ended 30 June 2025
Directors
M Khalil
M I Monir
Company Number
07910760 (England and Wales)
Registered Office
Unit 19 Slough Business Park
94 Farnham Road
Slough
Berkshire
SL1 3FQ
Cafetreatz Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
49,127
61,410
Cash at bank and in hand
20,329
16,334
Creditors: amounts falling due within one year
(223,772)
(278,721)
Net current assets
369,312
387,305
Total assets less current liabilities
418,439
448,715
Creditors: amounts falling due after more than one year
(40,639)
(49,651)
Net assets
377,800
399,064
Called up share capital
100
100
Profit and loss account
377,700
398,964
Shareholders' funds
377,800
399,064
For the year ending 30 June 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
M I Monir
Director
Company Registration No. 07910760
Cafetreatz Ltd
Notes to the Accounts
for the year ended 30 June 2025
Cafetreatz Ltd is a private company, limited by shares, registered in England and Wales, registration number 07910760. The registered office is Unit 19 Slough Business Park, 94 Farnham Road, Slough, Berkshire, SL1 3FQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% on reducing balance
Plant & machinery
20% on reducing balance
Computer equipment
20% on reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Cafetreatz Ltd
Notes to the Accounts
for the year ended 30 June 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 July 2024
2,538
294,528
30,912
666
328,644
At 30 June 2025
2,538
294,528
30,912
666
328,644
At 1 July 2024
2,538
253,075
11,129
492
267,234
Charge for the year
-
8,291
3,957
35
12,283
At 30 June 2025
2,538
261,366
15,086
527
279,517
At 30 June 2025
-
33,162
15,826
139
49,127
At 30 June 2024
-
41,453
19,783
174
61,410
Amounts falling due within one year
Amounts due from group undertakings etc.
347,039
604,035
Accrued income and prepayments
8,900
11,971
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
8,591
13,354
Trade creditors
21,230
181,128
Amounts owed to group undertakings and other participating interests
95,700
-
Taxes and social security
41,233
36,068
Other creditors
42,777
11,819
Cafetreatz Ltd
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Included in debtors due within one year are the amounts of £61,728 (2024: £41,728) owed by Cafetreatz Reading Ltd, £82,852 (2024: £185,604) owed by Treatz Franchising Ltd, £50,000 (2024: £50,000) owed by Sirocco Enterprise Ltd, £132,458 (2024: £132,458) owed by Cafetreatz Slough Ltd, £nil (2024: £20,000) owed by Cafetreatz Swansea Ltd and £20,000 (2024: £10,000) owed by Cafetreatz Harrow Ltd.
Included in creditors due within one year are the amounts of £95,700 (2024: £nil) owed to Cafetreatz Swansea Ltd.
During the year dividends of £22,750 (2024: £35,750) were distributed equally to the directors.
Both directors are regarded as controlling parties and as such there is no single ultimate controlling party for this and preceding period.
11
Average number of employees
During the year the average number of employees was 14 (2024: 15).