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Company Registration No. 15105695 (England and Wales)
Abuela Play Cafe Ltd Unaudited accounts for the year ended 31 August 2025
Abuela Play Cafe Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Abuela Play Cafe Ltd Company Information for the year ended 31 August 2025
Director
Natalia Carolina Gauna Lozano
Company Number
15105695 (England and Wales)
Registered Office
Abuela Play Cafe 38-40 Chipstead Valley Road Coulsdon Surrey CR5 2RA England
Accountants
Smart Accounting London LTD 1 SIR JAMES MOODY WAY COULSDON CR5 3GX
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Abuela Play Cafe Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
38,243 
43,515 
Current assets
Cash at bank and in hand
28 
2,102 
Creditors: amounts falling due within one year
5
(13,179)
(337)
Net current (liabilities)/assets
(13,151)
1,765 
Total assets less current liabilities
25,092 
45,280 
Creditors: amounts falling due after more than one year
6
(80,457)
(85,833)
Net liabilities
(55,365)
(40,553)
Capital and reserves
Profit and loss account
(55,365)
(40,553)
Shareholders' funds
(55,365)
(40,553)
For the year ending 31 August 2025 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 31 May 2026 and were signed on its behalf by
Natalia Carolina Gauna Lozano Director Company Registration No. 15105695
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Abuela Play Cafe Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Abuela Play Cafe Ltd is a private company, limited by shares, registered in England and Wales, registration number 15105695. The registered office is Abuela Play Cafe, 38-40 Chipstead Valley Road, Coulsdon, Surrey, CR5 2RA, England.
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.
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:
Plant & machinery
5
Fixtures & fittings
10
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
4,178 
44,609 
48,787 
At 31 August 2025
4,178 
44,609 
48,787 
Depreciation
At 1 September 2024
836 
4,436 
5,272 
Charge for the year
836 
4,436 
5,272 
At 31 August 2025
1,672 
8,872 
10,544 
Net book value
At 31 August 2025
2,506 
35,737 
38,243 
At 31 August 2024
3,342 
40,173 
43,515 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
7,525 
(152)
Taxes and social security
2,487 
571 
Accruals
3,167 
(82)
13,179 
337 
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Abuela Play Cafe Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
30,833 
40,833 
Loans from directors
49,624 
45,000 
80,457 
85,833 
7
Average number of employees
During the year the average number of employees was 5 (2024: 4).
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