Company Registration No. 08822023 (England and Wales)
Cafetreatz Reading Ltd
Unaudited accounts
for the year ended 30 June 2025
Cafetreatz Reading Ltd
Unaudited accounts
Contents
Cafetreatz Reading Ltd
Company Information
for the year ended 30 June 2025
Directors
M Khalil
M I Monir
Company Number
08822023 (England and Wales)
Registered Office
Unit 19 Slough Business Park
94 Farnham Road
Slough
United Kingdom
SL1 3FQ
United Kingdom
Cafetreatz Reading Ltd
Statement of financial position
as at 30 June 2025
Tangible assets
68,317
85,171
Cash at bank and in hand
7,301
14,800
Creditors: amounts falling due within one year
(264,693)
(281,788)
Net current liabilities
(197,026)
(144,316)
Total assets less current liabilities
(128,709)
(59,145)
Creditors: amounts falling due after more than one year
(21,568)
(27,124)
Net liabilities
(150,277)
(86,269)
Called up share capital
100
100
Profit and loss account
(150,377)
(86,369)
Shareholders' funds
(150,277)
(86,269)
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. 08822023
Cafetreatz Reading Ltd
Notes to the Accounts
for the year ended 30 June 2025
Cafetreatz Reading Ltd is a private company, limited by shares, registered in England and Wales, registration number 08822023. The registered office is Unit 19 Slough Business Park, 94 Farnham Road, Slough, United Kingdom, SL1 3FQ, United Kingdom.
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 cost
Plant & machinery
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.
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.
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.
Cafetreatz Reading Ltd
Notes to the Accounts
for the year ended 30 June 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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 directors have considered the period ahead and anticipate further losses in the coming year. The directors believe that with support from the shareholder funds and creditors continued funding will be provided to support the company whilst it moves
towards profitability and to enable it to meet its day-to-day commitments from cashflows.
As a consequence, the directors also believe that the company is well placed to manage its business risks successfully. As such, the directors have reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the company continues to adopt the going concern basis in preparing the annual report and accounts.
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Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
4,915
190,806
89,917
285,638
At 30 June 2025
4,915
191,031
89,917
285,863
At 1 July 2024
4,915
163,182
32,370
200,467
Charge for the year
-
5,570
11,509
17,079
At 30 June 2025
4,915
168,752
43,879
217,546
At 30 June 2025
-
22,279
46,038
68,317
At 30 June 2024
-
27,624
57,547
85,171
Amounts falling due within one year
Amounts due from group undertakings etc.
25,000
92,246
Accrued income and prepayments
8,866
5,426
Cafetreatz Reading Ltd
Notes to the Accounts
for the year ended 30 June 2025
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
6,210
6,210
Trade creditors
51,422
172,672
Amounts owed to group undertakings and other participating interests
132,233
41,728
Taxes and social security
22,823
22,406
Other creditors
13,302
12,315
Loans from directors
16,554
16,554
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
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Transactions with related parties
Included in debtors due within one year are the amounts of £Nil (2024: £67,246) owed by Treatz Franchising Ltd, £25,000 (2024: £25,000) owed by Sirocco Enterprise Ltd and £Nil (2024: £Nil) owed by Cafetreatz Harrow Ltd, companies under the same control of directors.
Included in creditors due within one year is the amount of £47,005 (2024: £Nil) owed to Treatz Franchising Ltd, £61,728 (2024: £41,728) owed to Cafetreatz Ltd , £18,500 (2023: £nil) owed to Cafetreatz Slough Ltd and £5,000 (2023: £nil) owed to Cafetreatz Swansea Ltd , a company under the same control of directors.
During the year dividends of £nil (2024: £Nil) were distributed to the directors.
Included in other creditors due within one year are the amounts of £8,277 (2024: £8,277) and £8,277 (2024: £8,277) owed to Mr M Khalil & Mr M I Monir respectively.
Both directors are regarded as controlling parties and as such there is no single ultimate controlling party for this and preceding period.
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Average number of employees
During the year the average number of employees was 14 (2024: 19).