Cafe Jinnah LLP - Filleted accounts

Registered number

OC395095

Cafe Jinnah LLP

Filleted Accounts

30 August 2025

Cafe Jinnah LLP
Registered number:		OC395095
Balance Sheet
as at 30 August 2025
Notes		2025		2024
£			£
Fixed assets
Tangible assets	3	384,263		409,410
Current assets
Stocks		42,380		43,545
Cash at bank and in hand		41,424		88,698
		120,703		132,243

Creditors: amounts falling due within one year	4	(48,706)		(112,707)

Net current assets		71,997		19,536

Total assets less current liabilities		456,260		428,946

Creditors: amounts falling due after more than one year	5	-		(7,768)


Net assets attributable to members		456,260		421,178

Represented by:
Loans and other debts due to members	6	456,257		421,175

Members' other interests
Members' capital classified as equity		3		3

		456,260		421,178

Total members' interests
Loans and other debts due to members	6	456,257		421,175
Members' other interests		3		3

		456,260		421,178

For the year ended 30 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied to LLPs).
The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime. The profit and loss account has not been delivered to the Registrar of Companies.

These accounts were approved by the members on 22 May 2026 and signed on their behalf by:


Mr Saleem Akhtar
Designated member

Cafe Jinnah LLP
Notes to the Accounts
for the year ended 30 August 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard) and the Statement of Recommended Practice (SORP), Accounting by Limited Liability Partnerships.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Division of profits
	Profits are treated as being available for discretionary division only if the LLP has an unconditional right to refuse payment of the profits of a particular year unless and until the members agree to divide them. Profits are otherwise automatically divided and included under Members’ remuneration charged as an expense in the profit and loss account.

	Taxation
	Taxation is not provided for in the accounts as taxation is the personal liability of the members. Any amounts held by the LLP on behalf of members in respect of their tax liabilities are treated as debts due to members.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			over 50 years
	Motor vehicle			25% reducing balance basis
	Fixtures, fittings, tools and equipment			15% reducing balance basis


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice 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 (which is usually the invoice 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Members' capital
	Members' capital is classified as debt and not equity if there is a contractual obligation for the LLP to repay the capital to members, even if that obligation is conditional.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the LLP's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the LLP					17		23


3	Tangible fixed assets
		Leasehold Land and buildings		Fixtures, fittings, tools and equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 31 August 2024	329,208		260,634		3,000		592,842
	At 30 August 2025	329,208		260,634		3,000		592,842

	Depreciation
	At 31 August 2024	42,425		139,694		1,313		183,432
	At 30 August 2025	49,009		157,835		1,735		208,579

	Net book value
	At 30 August 2025	280,199		102,799		1,265		384,263
	At 30 August 2024	286,783		120,940		1,687		409,410


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		10,648
	Trade creditors					10,139		16,288
	Other taxes and social security costs					2,266		2,281
	Other creditors					36,301		83,490
						48,706		112,707


5	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		7,768


6	Loans and other debts due to members					2025		2024
£							£

	Loans from members					498,481		415,315
	Amounts due to members in respect of profits					(42,224)		5,860
						456,257		421,175

	Amounts falling due within one year					456,257		421,175

	Loans and other debts due to members rank equally with debts due to ordinary creditors in a winding up.


7	Other information

	Cafe Jinnah LLP is a limited liability partnership incorporated in England. Its registered office is:
	26 Monkgate Monkgate
	York
	North Yorkshire
	YO31 7PF