Cafe Boheme Restaurant Limited

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Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—9

Report to the directors on the preparation of the unaudited statutory accounts of Cafe Boheme Restaurant Limited for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cafe Boheme Restaurant Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Cafe Boheme Restaurant Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cafe Boheme Restaurant Limited and state those matters that we have agreed to state to the directors of Cafe Boheme Restaurant Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cafe Boheme Restaurant Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Cafe Boheme Restaurant Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cafe Boheme Restaurant Limited . You consider that Cafe Boheme Restaurant Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Cafe Boheme Restaurant Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18 May 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Cafe Boheme Restaurant Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: SC576501

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		7,917		10,917
Tangible Assets	5		983,398		928,278

			991,315		939,195
CURRENT ASSETS
Stocks	6	30,000		28,250
Debtors	7	41,470		22,978
Cash at bank and in hand		341,875		302,480

		413,345		353,708
Creditors: Amounts Falling Due Within One Year	8	(382,042 )		(387,946 )

NET CURRENT ASSETS (LIABILITIES)			31,303		(34,238 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,022,618		904,957

Creditors: Amounts Falling Due After More Than One Year	9		(196,543 )		(207,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(37,147 )		(30,742 )

NET ASSETS			788,928		667,215

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			788,828		667,115

SHAREHOLDERS' FUNDS			788,928		667,215

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Cafe Boheme Restaurant Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 17 May 2026 and were signed on its behalf by:

Mr P Mair

Director

The notes on pages 4 to 9 form part of these financial statements.

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Cafe Boheme Restaurant Limited is a private company, limited by shares, incorporated in Scotland, registered number SC576501 . The registered office is 21-23 Windmill Brae, Aberdeen, AB11 6HU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% on cost
Improvements to property	10% on cost
Plant & Machinery	20% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	20% on cost
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.7. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 43 (2024: 44)

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	30,000

As at 30 September 2025	30,000

Amortisation
As at 1 October 2024	19,083
Provided during the period	3,000

As at 30 September 2025	22,083

Net Book Value
As at 30 September 2025	7,917

As at 1 October 2024	10,917

5. Tangible Assets

	Land & Property
	Freehold	Improvements to property	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 October 2024	798,789	65,681	72,281	70,487
Additions	20,000	6,472	30,987	68,063
Disposals	-	-	-	(24,611 )

As at 30 September 2025	818,789	72,153	103,268	113,939

Depreciation
As at 1 October 2024	40,217	18,941	28,036	31,301
Provided during the period	16,143	7,215	17,168	25,649
Disposals	-	-	-	(24,611 )

As at 30 September 2025	56,360	26,156	45,204	32,339

Net Book Value
As at 30 September 2025	762,429	45,997	58,064	81,600

As at 1 October 2024	758,572	46,740	44,245	39,186


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	90,040	11,467	1,108,745
Additions	10,364	2,480	138,366
Disposals	-	-	(24,611 )

As at 30 September 2025	100,404	13,947	1,222,500

Depreciation
As at 1 October 2024	53,318	8,654	180,467

...CONTINUED

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Provided during the period	15,039	2,032	83,246
Disposals	-	-	(24,611 )

As at 30 September 2025	68,357	10,686	239,102

Net Book Value
As at 30 September 2025	32,047	3,261	983,398

As at 1 October 2024	36,722	2,813	928,278

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	81,600	39,186

6. Stocks

	2025	2024
	£	£
Stock	30,000	28,250

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,511	137
Prepayments and accrued income	14,355	22,341
Other debtors	21,604	500

	41,470	22,978

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,997	11,371
Trade creditors	62,451	79,119
Bank loans and overdrafts	25,873	29,836
Corporation tax	39,869	58,637
Other taxes and social security	41,981	38,356
VAT	129,017	135,049
Other creditors	3,046	3,549
Accruals and deferred income	53,808	31,618
Directors' loan accounts	-	411

	382,042	387,946

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	25,190	18,756
Bank loans	171,353	188,244

	196,543	207,000

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	84,176		96,782

10. Secured Creditors

The company has granted a floating charge in favour of The Royal Bank of Scotland Plc over all present and future property,

assets and undertakings of the business.

The company has also granted fixed security in favour of The Royal Bank of Scotland Plc over all present and future

property, assets and undertakings of the business.

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	191,223		201,719

11. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	25,997	11,371
Later than one year and not later than five years	25,190	18,756

	51,187	30,127

	51,187	30,127

12. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 October 2024	30,742	30,742
Deferred taxation	6,406	6,406

Balance at 30 September 2025	37,148	37,148

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Cafe Boheme Restaurant Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	18,000	18,000
Later than one year and not later than five years	72,000	72,000
Later than five years	43,500	61,500

	133,500	151,500

14. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Mr Paul Mair	(411 )	9,903	(9,492 )	-	-

The above loan is interest free and has no fixed repayment terms.

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