Caffi Betty’s Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13360383

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		2,179
Tangible Assets	5		3,194		7,450

			3,195		9,629
CURRENT ASSETS
Stocks	6	795		400
Debtors	7	192		176
Cash at bank and in hand		14,433		16,766

		15,420		17,342
Creditors: Amounts Falling Due Within One Year	8	(15,220 )		(18,404 )

NET CURRENT ASSETS (LIABILITIES)			200		(1,062 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,395		8,567

Creditors: Amounts Falling Due After More Than One Year	9		(10,914 )		(15,051 )

NET LIABILITIES			(7,519 )		(6,484 )

CAPITAL AND RESERVES
Called up share capital	11		2		2
Profit and Loss Account			(7,521 )		(6,486 )

SHAREHOLDERS' FUNDS			(7,519)		(6,484)

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Caffi Betty’s Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S M Walker

Director

23 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Caffi Betty’s Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13360383 . The registered office is 4 Palace Street, Caernarfon, LL55 1RR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis. As the director will continue to make funds available to the company in the future, they believe that the going concern basis is appropriate for these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of food and beverages. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of food and beverages is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has made payment for the order at the till.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% straight line

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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Caffi Betty’s Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2025	10,891

As at 30 April 2026	10,891

Amortisation
As at 1 May 2025	8,712
Provided during the period	2,178

As at 30 April 2026	10,890

Net Book Value
As at 30 April 2026	1

As at 1 May 2025	2,179

5. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 May 2025	28,023
Additions	1,686

As at 30 April 2026	29,709

Depreciation
As at 1 May 2025	20,573
Provided during the period	5,942

As at 30 April 2026	26,515

Net Book Value
As at 30 April 2026	3,194

As at 1 May 2025	7,450

6. Stocks

	2026	2025
	£	£
Materials	795	400

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	192	176

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Caffi Betty’s Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	4,137	3,837
Other creditors	9,817	13,802
Taxation and social security	1,266	765

	15,220	18,404

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	10,914	15,051

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	-		1,643

10. Secured Creditors

Security has been given in respect of the loan by way of a floating charge over the assets of the company.

Of the creditors falling due within and after more than one year the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	15,051		18,888

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Later than one year and not later than five years	-	4,480

	-	4,480

13. Related Party Transactions

The director has made an interest free loan available to the company of £9,818 (2025 - £13,803), which is repayable on demand.

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