ZAK'S CAFE LIMITED

Company limited by guarantee

Company Registration Number:
08111100 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2025

Period of accounts

Start date: 1 September 2024

End date: 31 August 2025

ZAK'S CAFE LIMITED

Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

ZAK'S CAFE LIMITED

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

The operation of an unlicensed cafe including a takeaway service

Additional information

Additional Information – the financial year to 31 August 2025 has shown a loss of £9,819 at Zak’s Cafe Ltd. Turnover increased from £271,803 to £278,772 but total administrative expenses increased significantly from £190,076 to £212,830. Staff salaries in particular increased with the 6.7 % rise in the National Living Wage. Food and energy costs have risen substantially during the year. Additional costs have also been incurred because we now employ the services of a part time financial assistant who has taken over the financial role previously carried out on a voluntary basis by Penelope Lee. The financial challenges we have faced are typical of those experienced by many businesses in the hospitality sector. We have taken decisions to increase prices and to reduce costs wherever possible. This includes our staffing costs. It is, however, important to maintain services at the level our customers expect. We regularly check our contracts and look round for any better financial offers to aid our business. The Directors feel they have made every effort to ensure Zak’s Cafe Ltd can continue to trade as a going concern.



Directors

The directors shown below have held office during the whole of the period from
1 September 2024 to 31 August 2025

Frazer Robson
Michael Whitmore
Penelope Lee
Michael Elliott


Secretary Michael Elliott

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
13 April 2026

And signed on behalf of the board by:
Name: Frazer Robson
Status: Director

ZAK'S CAFE LIMITED

Profit And Loss Account

for the Period Ended 31 August 2025

2025 2024


£

£
Turnover: 278,772 271,803
Cost of sales: ( 76,847 ) ( 78,108 )
Gross profit(or loss): 201,925 193,695
Administrative expenses: ( 212,830 ) ( 190,076 )
Operating profit(or loss): (10,905) 3,619
Profit(or loss) before tax: (10,905) 3,619
Tax: 1,086 0
Profit(or loss) for the financial year: (9,819) 3,619

ZAK'S CAFE LIMITED

Balance sheet

As at 31 August 2025

Notes 2025 2024


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 11,745 7,140
Investments:   0 0
Total fixed assets: 11,745 7,140
Current assets
Stocks: 4 3,399 3,130
Debtors: 5 1,014 0
Cash at bank and in hand: 9,956 22,763
Investments:   0 0
Total current assets: 14,369 25,893
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 6 ( 14,475 ) ( 11,575 )
Net current assets (liabilities): (106) 14,318
Total assets less current liabilities: 11,639 21,458
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 11,639 21,458
Members' funds
Profit and loss account: 11,639 21,458
Total members' funds: 11,639 21,458

The notes form part of these financial statements

ZAK'S CAFE LIMITED

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 13 April 2026
and signed on behalf of the board by:

Name: Frazer Robson
Status: Director

The notes form part of these financial statements

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 15 17

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2024 68,121 68,121
Additions 6,165 6,165
Disposals
Revaluations
Transfers
At 31 August 2025 74,286 74,286
Depreciation
At 1 September 2024 60,981 60,981
Charge for year 1,560 1,560
On disposals
Other adjustments
At 31 August 2025 62,541 62,541
Net book value
At 31 August 2025 11,745 11,745
At 31 August 2024 7,140 7,140

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Stocks

2025 2024
£ £
Stocks 3,399 3,130
Total 3,399 3,130

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Debtors

2025 2024
£ £
Trade debtors 174 0
Prepayments and accrued income 0 0
Other debtors 840 0
Total 1,014 0

ZAK'S CAFE LIMITED

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 2,028 0
Taxation and social security 12,447 10,489
Other creditors 1,086
Total 14,475 11,575