1 September 2024 v2026.27.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsexbrli:purexbrli:sharesiso4217:GBP121675582024-09-012025-08-31121675582025-08-3112167558bus:Director12024-09-012025-08-3112167558bus:RegisteredOffice2024-09-012025-08-31121675582023-09-012024-08-31121675582024-08-3112167558core:WithinOneYear2025-08-3112167558core:WithinOneYear2024-08-3112167558core:ShareCapital2025-08-3112167558core:ShareCapital2024-08-3112167558core:RetainedEarningsAccumulatedLosses2025-08-3112167558core:RetainedEarningsAccumulatedLosses2024-08-3112167558core:PlantMachinery2025-08-3112167558core:PlantMachinery2024-09-0112167558core:PlantMachinery2024-09-012025-08-3112167558core:PlantMachinery2024-08-3112167558core:CostValuation2024-09-0112167558core:DisposalsRepaymentsInvestments2025-08-3112167558core:CostValuation2025-08-311216755812024-09-012025-08-3112167558countries:EnglandWales2024-09-012025-08-3112167558bus:AuditExemptWithAccountantsReport2024-09-012025-08-3112167558bus:PrivateLimitedCompanyLtd2024-09-012025-08-3112167558bus:SmallEntities2024-09-012025-08-3112167558bus:FullAccounts2024-09-012025-08-31
Company registration number:
12167558
Cafe A Serio Ltd
Unaudited Financial Statements for the year ended
31 August 2025
Benford Accountancy Ltd
Certified
BizSpace, Courtwick Lane, Littlehampton, West Sussex, BN17 7TL, United Kingdom
Cafe A Serio Ltd
Officers and Professional Advisers
Year ended
31 August 2025
Director
Mr Bruno De Agrela
Registered office
14 Beach Road
Littlehampton
West Sussex
BN17 5HT
United Kingdom
Accountant
Benford Accountancy Ltd
Certified
BizSpace
Courtwick Lane
Littlehampton
West Sussex
BN17 7TL
United Kingdom
Cafe A Serio Ltd
Director's Report
Year ended
31 August 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 31 August 2025.

Directors

The director who served the company during the year was as follows:
Mr Bruno De Agrela

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
21 July 2026
and signed on behalf of the board by:
Mr Bruno De Agrela
Director
Cafe A Serio Ltd
Report of the Accountant to the director of Cafe A Serio Ltd
Year ended
31 August 2025
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 August 2025
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Benford Accountancy Ltd
Certified
BizSpace
Courtwick Lane
Littlehampton
West Sussex
BN17 7TL
United Kingdom
Cafe A Serio Ltd
Income Statement
Year ended
31 August 2025
20252024
Note££
Turnover
65,987
 
52,912
 
Cost of sales
(47,751
 ) (34,834 )
Gross profit
18,236
 
18,078
 
Administrative expenses
(38,028
 )
(41,638
 )
Operating loss
(19,792
 )
(23,560
 )
Loss before tax 4
(19,792
 )
(23,560
 )
Tax on loss -   -  
Loss for the financial year
(19,792
 )
(23,560
 )
The company has no other recognised items of income or expense other than the results for the year as set out above.
Cafe A Serio Ltd
Statement of Financial Position
31 August 2025
20252024
Note££
Fixed assets    
Tangible assets 6
943
 
1,587
 
Investments 7
(7,986
 )
(8,176
 )
(7,043
 )
(6,589
 )
Current assets    
Cash at bank and in hand
233
 
4,680
 
Creditors: amounts falling due within one year 8
(75,772
 )
(60,881
 )
Net current liabilities
(75,539
 )
(56,201
 )
Total assets less current liabilities (82,582 ) (62,790 )
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
(82,682
 )
(62,890
 )
Shareholders deficit
(82,582
 )
(62,790
 )
For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
21 July 2026
, and are signed on behalf of the board by:
Mr Bruno De Agrela
Director
Company registration number:
12167558
Cafe A Serio Ltd
Notes to the Financial Statements
Year ended
31 August 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
14 Beach Road
,
Littlehampton
,
West Sussex
,
BN17 5HT
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

4 Loss before tax

Loss before tax is stated after charging/(crediting):
20252024
££
Depreciation of tangible assets
644
  -  

5 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1.00
).

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 September 2024
and
31 August 2025
3,265
 
Depreciation  
At
1 September 2024
1,678
 
Charge
644
 
At
31 August 2025
2,322
 
Carrying amount  
At
31 August 2025
943
 
At 31 August 2024
1,587
 

7 Investments

Other investments
£
Cost  
At
1 September 2024
(8,176
 )
Disposals
190
 
At
31 August 2025
(7,986
 )
Impairment  
At
1 September 2024
and
31 August 2025
 -  
Carrying amount  
At
31 August 2025
(7,986
 )
At 31 August 2024
(8,176
 )

8 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
6,666
 
13,875
 
Trade creditors
3,441
 
8,943
 
Taxation and social security -  
9,323
 
Other creditors
65,665
 
28,740
 
75,772
 
60,881