Caseware UK (AP4) 2025.0.111 2025.0.111 2025-12-31 2025-12-31 true 2025-01-01 false No description of principal activity 10 13 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08718869 2025-01-01 2025-12-31 08718869 2024-01-01 2024-12-31 08718869 2025-12-31 08718869 2024-12-31 08718869 c:Director1 2025-01-01 2025-12-31 08718869 c:Director2 2025-01-01 2025-12-31 08718869 c:RegisteredOffice 2025-01-01 2025-12-31 08718869 d:PlantMachinery 2025-01-01 2025-12-31 08718869 d:PlantMachinery 2025-12-31 08718869 d:PlantMachinery 2024-12-31 08718869 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08718869 d:FurnitureFittings 2025-01-01 2025-12-31 08718869 d:FurnitureFittings 2025-12-31 08718869 d:FurnitureFittings 2024-12-31 08718869 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08718869 d:ComputerEquipment 2025-01-01 2025-12-31 08718869 d:ComputerEquipment 2025-12-31 08718869 d:ComputerEquipment 2024-12-31 08718869 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08718869 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08718869 d:CurrentFinancialInstruments 2025-12-31 08718869 d:CurrentFinancialInstruments 2024-12-31 08718869 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 08718869 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 08718869 d:ShareCapital 2025-12-31 08718869 d:ShareCapital 2024-12-31 08718869 d:RetainedEarningsAccumulatedLosses 2025-12-31 08718869 d:RetainedEarningsAccumulatedLosses 2024-12-31 08718869 c:FRS102 2025-01-01 2025-12-31 08718869 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08718869 c:FullAccounts 2025-01-01 2025-12-31 08718869 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Company registration number: 08718869
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 DECEMBER 2025
| TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE
TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE |  |
COMPANY INFORMATION
Directors | Mr P Kempe
| Mrs S Kempe
Registered number | 08718869
Registered office | 1st Floor (West)
| Magdalen House
| 136-148 Tooley Street
| London
| SE1 2TU
Trading Address | Tileyard North
| Wakefield
| WF1 5FY
Accountants | Menzies LLP
| Chartered Accountants
| 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE REGISTERED NUMBER:08718869 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 13,798 |  | 27,511
|  |  | 13,798 |  | 27,511
Current assets |  |  |  |  |
Stocks |  | 7,423 |  | 23,644 |
Debtors: amounts falling due within one year | 5 | 68,121 |  | 62,224 |
Cash at bank and in hand |  | 7,892 |  | 137,164 |
|  | 83,436 |  | 223,032 |
Creditors: amounts falling due within one year | 6 | (147,360) |  | (328,184) |
Net current liabilities |  |  | (63,924) |  | (105,152)
Total assets less current liabilities |  |  | (50,126) |  | (77,641)
Net liabilities |  |  | (50,126) |  | (77,641)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (50,128) |  | (77,643)
|  |  | (50,126) |  | (77,641)
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TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE REGISTERED NUMBER:08718869 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr P Kempe
Director
Date: 26 June 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Tileyard Studios Cafe Limited is a private company limited by shares, incorporated in England & Wales under the Companies Act. The registered office is 1st Floor (West), Magdalen House, 136 - 148 Tooley Street, London, SE1 2TU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
As at the year end the company was in a net liabilities position of £50,126 (2024: £77,641) as at 31 December 2025. However the Directors are confident that they have secured funding arrangements sufficient to allow the company to trade for the foreseeable future, enabling the company to meet its liabilities with third parties as they fall due. As a result, the Directors have prepared the financial statements on the going concern basis.
| 2.3 | Revenue
Turnover represents amounts receivable for food, catering services and faciliating events, net of VAT and trade discounts. Revenue from food and beverage sales are recognised at the point of sale. Revenue from events are recognised once completed. The turnover also represents amounts receivable from the landlord for the contribution towards the running of the Cafe.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Fixtures and fittings | - | 25% |
|  |  |  | Computer equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | 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 ordinary shares.
3. | Employees
| The average monthly number of employees, including directors, during the year was 10 (2024 - 13).
Page 4
TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 20,384 | 22,302 | 3,233 | 45,919
| Additions | 11,222 | - | 152 | 11,374
| Disposals | (20,413) | (3,526) | (2,014) | (25,953)
| At 31 December 2025 | 11,193 | 18,776 | 1,371 | 31,340
| Depreciation |  |  |  |
| At 1 January 2025 | 6,109 | 10,929 | 1,370 | 18,408
| Charge for the year on owned assets | 4,644 | 2,944 | 541 | 8,129
| Disposals | (6,939) | (1,194) | (862) | (8,995)
| At 31 December 2025 | 3,814 | 12,679 | 1,049 | 17,542
| Net book value |  |  |  |
| At 31 December 2025 | 7,379 | 6,097 | 322 | 13,798
| At 31 December 2024 | 14,275 | 11,373 | 1,863 | 27,511
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 35,751 | 24,753
| Other debtors | 27,353 | 25,681
| Prepayments and accrued income | 5,017 | 11,790
|  | 68,121 | 62,224
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TILEYARD STUDIOS CAFE LTD T/A VINYL CAFE |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 16,636 | 46,737
| Other taxation and social security | 13,765 | 64,198
| Other creditors | 112,663 | 98,602
| Accruals and deferred income | 4,296 | 118,647
|  | 147,360 | 328,184
7. | Related party transactions
| At the year end, included within creditors due in less than one year were balances totalling £111,092 (2024 - £89,500) owing to companies under common control.
Page 6