Company registration number: SC553832
Annual report and unaudited financial statements
for the period ended 31 July 2025
for
Honeycomb & Co Cafe's Ltd
Pages for filing with the Registrar
Company registration number: SC553832
Honeycomb & Co Cafe's Ltd
Balance sheet
as at 31 July 2025
31 Jul 25 31 Mar 24
Note £ £ £ £
Fixed assets
Tangible assets - 10,068
- 10,068
Current assets
Stocks - 11,801
Debtors 13,695 2,290
Cash at bank and in hand 250 26,629
13,945 40,720
Creditors: amounts falling due within one
year 		4 (8,224) (103,934)
Net current assets/(liabilities) 5,721 (63,214)
Total assets less current liabilities 5,721 (53,146)
Creditors: Amounts falling due after more
than one year 		5 - (9,006)
NET ASSETS/(LIABILITIES) 5,721 (62,152)
Capital and reserves
Called up share capital 2 2
Profit and loss account 5,719 (62,154)
TOTAL EQUITY 5,721 (62,152)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 July 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC553832
Honeycomb & Co Cafe's Ltd
Balance sheet - continued
as at 31 July 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr I D'annunzio-green, Director
29 April 2026
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Honeycomb & Co Cafe's Ltd
Notes to the financial statements
for the period ended 31 July 2025
1 Company information
Honeycomb & Co Cafe's Ltd is a private company registered in Scotland. Its registered number is SC553832. The company is limited by shares. Its registered office is 5 Merchiston Crescent, Edinburgh, EH10 5AL.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
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Honeycomb & Co Cafe's Ltd
Notes to the financial statements - continued
for the period ended 31 July 2025
3 Average number of employees
During the period the average number of employees was 15 (2024 - 15).
4 Creditors: amounts falling due within one year
31 Jul 25 31 Mar 24
£ £
Bank loans and overdrafts 8,225 12,923
Trade creditors (1) 34,236
Other creditors - 29,048
VAT payable - 20,235
Social security and other tax - 5,551
Accruals and deferred income - 1,941
8,224 103,934
5 Creditors: amounts falling due after more than one year
31 Jul 25 31 Mar 24
£ £
Bank loans - 9,006
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the periods ended 31 July 2025 and 31 March 2024.
31 Jul 25 31 Mar 24
£ £
Mr I D'Annunzio-Green
Balance outstanding at start of period 2,579 -
Amounts advanced 12,623 -
Balance outstanding at end of period 15,201 -
Loan was interest free and repaid with in 9 months of the company's year end.
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