Company registration number: SC405911
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Cafe Byzantium Limited
Pages for filing with the Registrar
Company registration number: SC405911
Cafe Byzantium Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 1,408 1,602
1,408 1,602
Current assets
Stocks 1,750 1,750
Debtors 6 5,000 6,110
Cash at bank and in hand 20,424 6,374
27,174 14,234
Creditors: amounts falling due within one
year 		7 (25,070) (11,505)
Net current assets 2,104 2,729
Total assets less current liabilities 3,512 4,331
NET ASSETS 3,512 4,331
Capital and reserves
Called up share capital 1 1
Profit and loss account 3,511 4,330
TOTAL EQUITY 3,512 4,331
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC405911
Cafe Byzantium Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr A Hanna, Director
4 June 2026
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Cafe Byzantium Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Cafe Byzantium Limited is a private company registered in Scotland. Its registered number is SC405911. The company is ********. Its registered office is Cafe Byzantium, Monikie Country Park, Monikie, Dundee, DD5 3QN.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill - 20% straight line
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Cafe Byzantium Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Land and buildings - 4% straight line
Plant and machinery etc.:
Plant and Machinery - 20% straight line
Fixtures & fittings - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price, including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial Assets classified as receivable within one year are not amortised.

Financial assets are derecognised only when contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and subsequently all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors, bank loans and other loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial assets and liabilities are derecognised when the contractual rights to the cash flows from the asset expire or are settled and when the company's contractual obligations expire or are discharged or cancelled.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
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Cafe Byzantium Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
3 Average number of employees
During the year the average number of employees was 8 (2024 - 8).
4 Intangible assets
Goodwill
£
Cost
At 1 September 2024 5,000
At 31 August 2025 5,000
Amortisation
At 1 September 2024 5,000
At 31 August 2025 5,000
Net book value
At 31 August 2025 -
At 31 August 2024 -
5 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 1,975 8,378 10,353
At 31 August 2025 1,975 8,378 10,353
Depreciation
At 1 September 2024 948 7,803 8,751
Charge for year 79 115 194
At 31 August 2025 1,027 7,918 8,945
Net book value
At 31 August 2025 948 460 1,408
At 31 August 2024 1,027 575 1,602
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Cafe Byzantium Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Tangible fixed assets - continued
Cost or valuation at 31 August 2025 is represented by:
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Valuation in 2025 - - -
Cost 1,975 8,378 10,353
1,975 8,378 10,353
If ENTER REVALUED CLASS had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 10,353 10,353
Accumulated depreciation 8,945 8,751
6 Debtors
2025 2024
£ £
Other debtors 5,000 6,110
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 2,253 6,512
Trade creditors 21,728 1,432
Amounts owed to directors - 2,472
Accruals and deferred income 1,089 1,089
25,070 11,505
8 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024.
2025 2024
£ £
Mr Atheer Hanna
Amounts waived 2 -
Balance outstanding at end of year 2 -
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