Company Registration No. 10236868 (England and Wales)
Two Sisters Cafe Ltd
Unaudited accounts
for the year ended 30 June 2025
Two Sisters Cafe Ltd
Unaudited accounts
Contents
Two Sisters Cafe Ltd
Company Information
for the year ended 30 June 2025
Company Number
10236868 (England and Wales)
Two Sisters Cafe Ltd
Statement of financial position
as at 30 June 2025
Cash at bank and in hand
12,415
16,542
Creditors: amounts falling due within one year
(59,155)
(53,932)
Net current liabilities
(33,660)
(24,379)
Total assets less current liabilities
(32,743)
(22,772)
Creditors: amounts falling due after more than one year
5,215
(7,234)
Net liabilities
(27,528)
(30,006)
Called up share capital
100
100
Profit and loss account
(27,628)
(30,106)
Shareholders' funds
(27,528)
(30,006)
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 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 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 and authorised for issue on 1 December 2025 and were signed on its behalf by
K Pierce
Director
Company Registration No. 10236868
Two Sisters Cafe Ltd
Notes to the Accounts
for the year ended 30 June 2025
Two Sisters Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 10236868.
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.
The accounts have been drawn up on a going concern basis. Of the company's liabilities, £24,044 (2023:£11,765) is
owed to the director. The director has agreed not to demand repayment of this amount for at least
one year after the balance sheet signing date.
The company shareholders, parent company and/or directors have also agreed to offer their
continued support to the company.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the
value of assets to their recoverable amount to provide for any further liabilities that might arise and
to reclassify fixed assets as current assets and long term liabilities as current liabilities.
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:
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 July 2024
5,646
4,300
3,577
13,523
At 30 June 2025
5,646
4,300
3,577
13,523
At 1 July 2024
4,073
4,096
3,747
11,916
Charge for the year
656
204
(170)
690
At 30 June 2025
4,729
4,300
3,577
12,606
At 30 June 2025
917
-
-
917
At 30 June 2024
1,573
204
(170)
1,607
Two Sisters Cafe Ltd
Notes to the Accounts
for the year ended 30 June 2025
Amounts falling due within one year
Accrued income and prepayments
367
368
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
-
12,092
Trade creditors
8,989
13,050
Taxes and social security
17,850
8,428
Loans from directors
6,445
24,044
7
Creditors: amounts falling due after more than one year
2025
2024
8
Average number of employees
During the year the average number of employees was 11 (2024: 11).