1 January 2025 false No description of principal activity Taxfiler 2024.6 13079823 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13079823 2024-12-31 13079823 2025-01-01 2025-12-31 13079823 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 13079823 business:FilletedAccounts 2025-01-01 2025-12-31 13079823 2025-12-31 13079823 business:Director1 2025-01-01 2025-12-31 13079823 business:RegisteredOffice 2025-01-01 2025-12-31 13079823 2024-12-31 13079823 core:WithinOneYear 2025-12-31 13079823 core:WithinOneYear 2024-12-31 13079823 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 13079823 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 13079823 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 13079823 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 13079823 core:PreviouslyStatedAmount 2025-12-31 13079823 core:PreviouslyStatedAmount 2024-12-31 13079823 business:SmallEntities 2025-01-01 2025-12-31 13079823 countries:EnglandWales 2025-01-01 2025-12-31 13079823 core:FurnitureFittings 2025-01-01 2025-12-31 13079823 core:FurnitureFittings 2024-12-31 13079823 core:FurnitureFittings 2025-12-31 13079823 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13079823 (England and Wales)
Town House Cafe Ltd Unaudited accounts for the year ended 31 December 2025
Town House Cafe Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Town House Cafe Ltd Company Information for the year ended 31 December 2025
Director
Courteney Smith
Company Number
13079823 (England and Wales)
Registered Office
13 The Close Norwich NR1 4DS England
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
- 3 -
Town House Cafe Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
6,118
Current assets
Inventories
-
1,900
Cash at bank and in hand
37,334
3,889
37,334
5,789
Creditors: amounts falling due within one year
5
(41,155)
(27,262)
Net current liabilities
(3,821)
(21,473)
Net liabilities
(3,821)
(15,355)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(3,921)
(15,455)
Shareholders' funds
(3,821)
(15,355)
For the year ending 31 December 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 her 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 2 May 2026 and were signed on its behalf by
Courteney Smith Director Company Registration No. 13079823
- 4 -
Town House Cafe Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Town House Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 13079823. The registered office is 13 The Close, Norwich, NR1 4DS, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Deferred taxation
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.
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:
Fixtures & fittings
25% Reducing Balance
Inventories
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.
- 5 -
Town House Cafe Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 January 2025
19,249
Disposals
(19,249)
At 31 December 2025
-
Depreciation
At 1 January 2025
13,131
On disposals
(13,131)
At 31 December 2025
-
Net book value
At 31 December 2025
-
At 31 December 2024
6,118
5
Creditors: amounts falling due within one year
2025
2024
£
£
Loans from directors
39,571
25,822
Accruals
1,584
1,440
41,155
27,262
6
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 6 -