REGISTERED NUMBER: 08597227 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ST ANDREW'S CENTRE CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D C Wilson

C G Cox

T B Callington

D J Adam

J L Atkinson

REGISTERED OFFICE:

St Andrew's Centre

School Hill

Histon

Cambridge

CB24 9JE

REGISTERED NUMBER:

08597227 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Accountants and Business Advisers

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Tangible assets

4

72,227

68,882

CURRENT ASSETS

Stocks

1,500

3,000

Debtors

5

7,975

-

Cash at bank

8,701

15,381

18,176

18,381

CREDITORS

Amounts falling due within one year

6

21,555

8,172

NET CURRENT (LIABILITIES)/ASSETS

(3,379

)

10,209

TOTAL ASSETS LESS CURRENT LIABILITIES

68,848

79,091

CREDITORS

Amounts falling due after more than one year

7

39,598

39,598

NET ASSETS

29,250

39,493

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

89,999

89,999

Retained earnings

(60,750

)

(50,507

)

SHAREHOLDERS' FUNDS

29,250

39,493

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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.

The financial statements were approved by the Board of Directors and authorised for issue on 5 June 2026 and were signed on its behalf by:

C G Cox - Director

1.	STATUTORY INFORMATION

St Andrew's Centre Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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 historical cost convention.

The financial statements include the results of the company's operation, which are described in the Directors Report and all of which are continuing. The financial statements have been prepared on a going concern basis. This may not be appropriate because at 31st December 2025 the company's current liabilities exceeded its current assets by £3,379 and total liabilities of the company were £61,153. The company is reliant upon the continued support of PCC of St Andrew's Histon, its bank and creditors, but there is no evidence to suggest that this will not continue and that further funds will not be provided as necessary, to enable the company to continue as a going concern.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

33% on cost

Fixtures and fittings

-

20% on cost and 10% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

82,411

10,005

14,010

1,438

107,864

Additions

-

6,120

-

-

6,120

At 31 December 2025

82,411

16,125

14,010

1,438

113,984

DEPRECIATION

At 1 January 2025

16,440

7,094

14,010

1,438

38,982

Charge for year

1,648

1,127

-

-

2,775

At 31 December 2025

18,088

8,221

14,010

1,438

41,757

NET BOOK VALUE

At 31 December 2025

64,323

7,904

-

-

72,227

At 31 December 2024

65,971

2,911

-

-

68,882

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,975

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,105

1,079

Social security and other taxes

1,216

829

VAT

4,318

5,827

Other creditors

572

437

Accruals and deferred income

7,344

-

21,555

8,172

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

39,598

39,598

8.	ULTIMATE CONTROLLING PARTY