Ye Olde Naked Man Cafe Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04517165 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 January 2026

for

Ye Olde Naked Man Cafe Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

242,783

205,782

242,783

205,782

CURRENT ASSETS

Stocks

13,640

15,255

Debtors

6

18,446

39,651

Cash at bank and in hand

68,026

169,830

100,112

224,736

CREDITORS

Amounts falling due within one year

7

134,520

135,357

NET CURRENT (LIABILITIES)/ASSETS

(34,408

)

89,379

TOTAL ASSETS LESS CURRENT
LIABILITIES

208,375

295,161

PROVISIONS FOR LIABILITIES

40,233

36,529

NET ASSETS

168,142

258,632

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

168,042

258,532

SHAREHOLDERS' FUNDS

168,142

258,632

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

The financial statements were approved by the director and authorised for issue on 6 May 2026 and were signed by:

Mrs K L Strickland - Director

1.	STATUTORY INFORMATION

Ye Olde Naked Man Cafe Limited is a private limited company, limited by shares, registered in
England and Wales. The company's registered number, registered office address and place of
business address are as below:

Registered number

04517165

Registered office

4315 Park Approach

Thorpe Park

Leeds

LS15 8GB

Place of business

Market Place

Settle

North Yorkshire

BD24 9ED

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 UK and Republic of Ireland" and the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to give a true and fair view.

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of produce sold in the cafe and the bakery and is measured at the fair value of the consideration received, being the takings received excluding value added tax. Credit is not provided to any customers and hence there are no trade debtors.

Goodwill

Goodwill, being the net amount paid in connection with the acquisition of a business in 2002, was being amortised evenly over its useful economic life of ten years and is fully amortised in these accounts.

Tangible fixed assets

Tangible fixed assets are stated at purchase cost together with any incidental expenses of acquisition, net of depreciation and any provision for impairment.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under finance lease, over the lease term, whichever is the shorter.

Improvements to property

- 20% on cost

Fixtures and fittings

- 20% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 33% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

The need for any fixed asset impairment write down is assessed by comparison of the carrying value of the assets against the higher of realisable value and value in use.

The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of an asset, and is recognised in the profit and loss account.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Taxation

Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme and that of the director's personal pension scheme are charged to the profit and loss account in the period to which they relate.

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. Where material, the cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Impairment of assets

Assets are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account as described below.

Non financial assets

An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Financial assets

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had the impairment loss not been recognised.

Dividends

Equity dividends are recognised when they become legally payable. Interim dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.

Financial Instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

The following assets and liabilities are classified as basic financial instruments - other debtors, cash and bank balances, trade creditors and other creditors, and are all measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2025 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

183,914

AMORTISATION

At 1 February 2025

and 31 January 2026

183,914

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

546,052

Additions

90,006

At 31 January 2026

636,058

DEPRECIATION

At 1 February 2025

340,270

Charge for year

53,005

At 31 January 2026

393,275

NET BOOK VALUE

At 31 January 2026

242,783

At 31 January 2025

205,782

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Other debtors

18,446

39,651

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

54,675

103,400

Taxation and social security

38,304

19,936

Other creditors

41,541

12,021

134,520

135,357

8.	CALLED UP SHARE CAPITAL

2026

2025

£

Allotted, issued and fully paid

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

Mrs K L Strickland

Balance outstanding at start of year

8,091

6,036

Amounts advanced

-

82,055

Amounts repaid

(8,091

)

(80,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

8,091