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Company No: 04126321 (England and Wales)

# THE TRIANGLE CAFE LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH THE REGISTRAR

THE TRIANGLE CAFE LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

Contents

THE TRIANGLE CAFE LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
THE TRIANGLE CAFE LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

DIRECTORS | G Dorey
| John Edwards (Resigned 24 September 2025)
| C M Mason
| D R Palmer
| S M Smith

REGISTERED OFFICE | 64 Kingsmead
| Farnborough
| Hampshire
| GU14 7SL
| United Kingdom

COMPANY NUMBER | 04126321 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

THE TRIANGLE CAFE LIMITED

## STATEMENT OF FINANCIAL POSITION

AS AT 31 JULY 2025
THE TRIANGLE CAFE LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

AS AT 31 JULY 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 276 |  | 130
|  | 276 |  | 130
Current assets |  |  |  |
Stocks |  | 2,119 |  | 2,138
Debtors | 4 | 330 |  | ( 1)
Cash at bank and in hand |  | 524 |  | 394
|  | 2,973 |  | 2,531
Creditors: amounts falling due within one year | 5 | ( 110,436) |  | ( 76,004)
Net current liabilities |  | (107,463) |  | (73,473)
Total assets less current liabilities |  | (107,187) |  | (73,343)
Net liabilities |  | ( 107,187) |  | ( 73,343)
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | ( 107,188 ) |  | ( 73,344 )
Total shareholder's deficit |  | ( 107,187) |  | ( 73,343)

For the financial year ending 31 July 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Triangle Cafe Limited (registered number: 04126321) were approved and authorised for issue by the Board of Directors on 21 May 2026. They were signed on its behalf by:

C M Mason Director |

THE TRIANGLE CAFE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025
THE TRIANGLE CAFE LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 JULY 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

The Triangle Cafe Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 64 Kingsmead, Farnborough, Hampshire, GU14 7SL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

Although the balance sheet in Triangle Cafe Limited is insolvent as at 31st July 2025, the directors of Farnborough Christian Outreach, the company's parent company, have confirmed that they will continue to provide financial support to the Triangle Cafe to enable it to continue to trade and settle all its liabilities.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 6 years straight line
Fixtures and fittings | 3 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### 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 includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 7 |  | 7

#### 3. Tangible assets

| Plant and machinery |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 August 2024 | 18,711 |  | 2,839 |  | 21,550
Additions | 0 |  | 349 |  | 349
At 31 July 2025 | 18,711 |  | 3,188 |  | 21,899
Accumulated depreciation |  |  |  |  |
At 01 August 2024 | 18,581 |  | 2,839 |  | 21,420
Charge for the financial year | 125 |  | 78 |  | 203
At 31 July 2025 | 18,706 |  | 2,917 |  | 21,623
Net book value |  |  |  |  |
At 31 July 2025 | 5 |  | 271 |  | 276
At 31 July 2024 | 130 |  | 0 |  | 130

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 0 |  | ( 1)
Other debtors | 330 |  | 0
| 330 |  | ( 1)

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 8,480 |  | 1,418
Amounts owed to Group undertakings | 105,792 |  | 71,948
Accruals | 3,767 |  | 2,517
Other taxation and social security | 0 |  | 23
Other creditors | ( 7,603) |  | 98
| 110,436 |  | 76,004

#### 6. Related party transactions

Other related party transactions

The company is the wholly-owned subsidiary of Farnborough Christian Outreach (FCO), a charitable company
registered in England and Wales. This year no management charges (2024: £0) from FCO were passed onto the
company.
There were no donations made to FCO this financial year (2024: £0)
At the end of the year, a balance of £97,421 was due to FCO (2023: £71,948).

#### 7. Ultimate controlling party

The ultimate controlling party is Farnborough Christian Outreach, a charitable company, limited by guarantee, registered in England and Wales. The directors of The Triangle Cafe Limited are also trustees of Farnborough Christian Outreach.