| Cafe + Plus Ltd |
| Registered number: |
08666721 |
| Statement of Financial Position |
| as at 31 August 2024 |
|
| Notes |
|
|
2024 |
|
|
2023 |
| £ |
£ |
| Current assets |
| Debtors |
4 |
|
2,824 |
|
|
2,824 |
| Cash at bank and in hand |
|
|
5 |
|
|
5 |
|
|
|
2,829 |
|
|
2,829 |
|
| Creditors: amounts falling due within one year |
5 |
|
(70,385) |
|
|
(74,801) |
|
| Net current liabilities |
|
|
|
(67,556) |
|
|
(71,972) |
|
| Total assets less current liabilities |
|
|
|
(67,556) |
|
|
(71,972) |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(16,454) |
|
|
(16,442) |
|
|
|
| Net liabilities |
|
|
|
(84,010) |
|
|
(88,414) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
(84,011) |
|
|
(88,415) |
|
| Shareholders' funds |
|
|
|
(84,010) |
|
|
(88,414) |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Bryan Knowles |
| Director |
| Approved by the board on 21 May 2026 |
|
| Cafe + Plus Ltd |
| Notes to the Accounts |
| for the year ended 31 August 2024 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
|
|
|
Going concern |
|
The company ceased trading on 31 August 2022 and the financial statements have been prepared on a basis other than the going concern basis. The basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date.
No provision has been made for future costs of terminating the business unless such costs were committed at the reporting date.
|
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Debtors |
|
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees and directors |
2024 |
|
2023 |
| Number |
Number |
|
|
Average number of directors and persons employed by the company |
|
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 September 2023 |
20,000 |
|
At 31 August 2024 |
20,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 September 2023 |
20,000 |
|
At 31 August 2024 |
20,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2024 |
- |
|
|
|
|
|
|
|
|
|
|
Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years. |
|
|
| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
|
|
Amounts owed by associated undertakings |
|
2,824 |
|
2,824 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans and overdrafts |
- |
|
6,016 |
|
Accruals |
2,275 |
|
1,075 |
|
Amounts owed to associated undertakings |
|
14,239 |
|
14,239 |
|
Other creditors |
53,871 |
|
53,471 |
|
|
|
|
|
|
70,385 |
|
74,801 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2024 |
|
2023 |
| £ |
£ |
|
|
Bank loans |
16,454 |
|
16,442 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
Cafe + Plus Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
The Elkolet Centre |
|
Mill Lane |
|
Alton |
|
GU34 2QG |