1 February 2025 false No description of principal activity Taxfiler 2024.6 SC721484business:PrivateLimitedCompanyLtd2025-02-012026-01-31 SC7214842025-01-31 SC7214842025-02-012026-01-31 SC721484business:AuditExemptWithAccountantsReport2025-02-012026-01-31 SC721484business:FilletedAccounts2025-02-012026-01-31 SC7214842026-01-31 SC721484business:Director12025-02-012026-01-31 SC721484business:RegisteredOffice2025-02-012026-01-31 SC7214842025-01-31 SC721484core:WithinOneYear2026-01-31 SC721484core:WithinOneYear2025-01-31 SC721484core:AfterOneYear2026-01-31 SC721484core:AfterOneYear2025-01-31 SC721484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-01-31 SC721484core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC721484core:PreviouslyStatedAmount2026-01-31 SC721484core:PreviouslyStatedAmount2025-01-31 SC721484business:SmallEntities2025-02-012026-01-31 SC721484countries:Scotland2025-02-012026-01-31 SC721484core:ComputerEquipment2025-02-012026-01-31 SC721484core:Goodwill2025-01-31 SC721484core:Goodwill2026-01-31 SC721484core:Goodwill2025-02-012026-01-31 SC721484core:MotorVehicles2025-01-31 SC721484core:ComputerEquipment2025-01-31 SC721484core:MotorVehicles2025-02-012026-01-31 SC721484core:MotorVehicles2026-01-31 SC721484core:ComputerEquipment2026-01-31 SC7214842024-02-012025-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC721484 (Scotland)
Calecafe Limited Unaudited accounts for the year ended 31 January 2026
Calecafe Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Calecafe Limited Company Information for the year ended 31 January 2026
Director
Peter Nairn
Company Number
SC721484 (Scotland)
Registered Office
31 Lochardil Road Inverness IV2 4LB Scotland
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Calecafe Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
36,000 
42,000 
Tangible assets
5
11,977 
156 
47,977 
42,156 
Current assets
Inventories
3,000 
- 
Debtors
6
1,405 
- 
Cash at bank and in hand
26,246 
- 
30,651 
- 
Creditors: amounts falling due within one year
7
(40,173)
(34,882)
Net current liabilities
(9,522)
(34,882)
Total assets less current liabilities
38,455 
7,274 
Creditors: amounts falling due after more than one year
8
(7,869)
- 
Net assets
30,586 
7,274 
Capital and reserves
Profit and loss account
30,586 
7,274 
Shareholders' funds
30,586 
7,274 
For the year ending 31 January 2026 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2026 and were signed on its behalf by
Peter Nairn Director Company Registration No. SC721484
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Calecafe Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Calecafe Limited is a private company, limited by shares, registered in Scotland, registration number SC721484. The registered office is 31 Lochardil Road, Inverness, IV2 4LB, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2025
60,000 
At 31 January 2026
60,000 
Amortisation
At 1 February 2025
18,000 
Charge for the year
6,000 
At 31 January 2026
24,000 
Net book value
At 31 January 2026
36,000 
At 31 January 2025
42,000 
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Calecafe Limited Notes to the Accounts for the year ended 31 January 2026
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2025
- 
488 
488 
Additions
12,498 
- 
12,498 
At 31 January 2026
12,498 
488 
12,986 
Depreciation
At 1 February 2025
- 
332 
332 
Charge for the year
521 
156 
677 
At 31 January 2026
521 
488 
1,009 
Net book value
At 31 January 2026
11,977 
- 
11,977 
At 31 January 2025
- 
156 
156 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,405 
- 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
2,000 
5,557 
VAT
18,519 
10,005 
Taxes and social security
5,504 
7,453 
Loans from directors
14,150 
11,867 
40,173 
34,882 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
7,869 
- 
9
Average number of employees
During the year the average number of employees was 13 (2025: 13).
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