Bubbles Shisha Cafe Ltd - Filleted accounts

Registered number

12300452

Bubbles Shisha Cafe Ltd

Filleted Accounts

31 October 2025

Bubbles Shisha Cafe Ltd
Registered number:		12300452
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		19,036			25,164

Current assets
Debtors	4	23,992			34,721
Cash at bank and in hand		3,892			3,205
		27,884			37,926

Creditors: amounts falling due within one year	5	(27,501)			(49,897)

Net current assets/(liabilities)			383			(11,971)

Total assets less current liabilities			19,419			13,193

Creditors: amounts falling due after more than one year	6		(7,908)			(10,159)



Net assets			11,511			3,034

Capital and reserves
Called up share capital			1			1
Profit and loss account			11,510			3,033

Shareholder's funds			11,511			3,034

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Shehzad Awan
Director
Approved by the board on 17 July 2026

Bubbles Shisha Cafe Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			33.33% straight line
	Furniture & Fixture and Equipments			25% straight line
	Motor vehicles			25% straight line
	Leasehold improvements			10% straight line
	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Leasehold Improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	3,394		8,787		50,633		62,814
	Additions	-		1,816		-		1,816
	At 31 October 2025	3,394		10,603		50,633		64,630

	Depreciation
	At 1 November 2024	1,492		6,514		29,644		37,650
	Charge for the year	339		1,147		6,458		7,944
	At 31 October 2025	1,831		7,661		36,102		45,594

	Net book value
	At 31 October 2025	1,563		2,942		14,531		19,036
	At 31 October 2024	1,902		2,273		20,989		25,164


4	Debtors					2025		2024
£							£

	Trade debtors					23,992		34,346
	Other debtors					-		375
						23,992		34,721


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					2,251		2,196
	Trade creditors					1,092		28,823
	Taxation and social security costs					4,158		7,061
	Other creditors					20,000		11,817
						27,501		49,897


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					7,908		10,159


7	Call up Share Capital
No of shares							£
	Allotted, issued and fully paid :
	Ordinary shares of par value of @ £1 each

	At 1 November 2024					1		1
	Share issued in year					-		-
	At 31 October 2025					1		1


8	Other information

	Bubbles Shisha Cafe Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	60 Surbiton Road
	Kingston Upon Thames
	England
	KT1 2HT