CAFFE NEO LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Constantinou

REGISTERED OFFICE:

6 The Broadway

Cheam

Surrey

SM3 8AY

REGISTERED NUMBER:

07448530 (England and Wales)

ACCOUNTANTS:

Halsey & Co (Accountants) Ltd.

Chartered Certified Accountants

Registered Auditors

2 Villiers Court

40 Upper Mulgrave Road

Cheam

Surrey

SM2 7AJ

FIXED ASSETS

Intangible assets

4

61,197

70,612

Tangible assets

5

7,498

6,021

68,695

76,633

CURRENT ASSETS

Stocks

6

2,000

2,000

Debtors

7

4,161

1,816

Cash at bank and in hand

41,119

46,544

47,280

50,360

CREDITORS

Amounts falling due within one year

8

111,554

101,927

NET CURRENT LIABILITIES

(64,274

)

(51,567

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,421

25,066

PROVISIONS FOR LIABILITIES

1,425

1,144

NET ASSETS

2,996

23,922

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,995

23,921

SHAREHOLDERS' FUNDS

2,996

23,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st May 2026 and were signed by:

G Constantinou - Director

1.	STATUTORY INFORMATION

Caffe Neo Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

94,150

AMORTISATION

At 1st December 2024

23,538

Charge for year

9,415

At 30th November 2025

32,953

NET BOOK VALUE

At 30th November 2025

61,197

At 30th November 2024

70,612

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1st December 2024

1,509

33,935

2,100

4,847

42,391

Additions

-

3,152

-

1,026

4,178

At 30th November 2025

1,509

37,087

2,100

5,873

46,569

DEPRECIATION

At 1st December 2024

1,057

28,861

2,063

4,389

36,370

Charge for year

151

2,056

9

485

2,701

At 30th November 2025

1,208

30,917

2,072

4,874

39,071

NET BOOK VALUE

At 30th November 2025

301

6,170

28

999

7,498

At 30th November 2024

452

5,074

37

458

6,021

6.

STOCKS

30.11.25

30.11.24

£

£

Stocks

2,000

2,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Other debtors

4,161

1,816

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

1,399

4,197

Trade creditors

1,011

1,350

Tax

4,385

7,172

Social security and other taxes

986

872

VAT

974

912

Other creditors

123

114

Directors' current accounts

102,676

87,310

111,554

101,927

9.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £102,676 (2024 - £87,310) to G Constantinou, the director and shareholder of the company .The amount is interest free and repayable on demand.