COMPANY REGISTRATION NUMBER:
05958632
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Stan's Cafe Enterprises Limited |
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Filleted Unaudited Financial Statements |
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Stan's Cafe Enterprises Limited |
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Statement of Financial Position |
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31 March 2026
Current assets
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Cash at bank and in hand |
96 |
– |
|
|
|
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Creditors: amounts falling due within one year |
5 |
– |
397 |
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---- |
---- |
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Net current assets/(liabilities) |
96 |
(
397) |
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---- |
---- |
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Total assets less current liabilities |
96 |
(
397) |
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---- |
---- |
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Capital and reserves
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Called up share capital |
6 |
1 |
1 |
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Profit and loss account |
95 |
(
398) |
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---- |
---- |
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Shareholders funds/(deficit) |
96 |
(
397) |
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---- |
---- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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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
;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
7 July 2026
, and are signed on behalf of the board by:
Company registration number:
05958632
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Stan's Cafe Enterprises Limited |
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Notes to the Financial Statements |
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Year ended 31 March 2026
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 20 Wheatsheaf Road, Birmingham, B16 0RY, United Kingdom.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the relevant disclosure exemptions available.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4.
Average number of employees
The average number of employees during the year is nil (2025: nil).
5.
Creditors:
amounts falling due within one year
|
2026 |
2025 |
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£ |
£ |
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Amounts owed to group undertakings |
– |
397 |
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---- |
---- |
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6.
Called up share capital
Issued, called up and fully paid
|
2026 |
2025 |
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No. |
£ |
No. |
£ |
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Ordinary shares of £ 1 each |
1 |
1 |
1 |
1 |
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---- |
---- |
---- |
---- |
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7.
Related party transactions
The company has taken advantage of the exemption available under FRS 102 section 1A not to disclose transactions with other group undertakings where those entities are wholly owned subsidiaries of the group. There are no other related party transactions which require disclosure in the statutory accounts.
8.
Controlling party
The ultimate controlling company is Stan's Café Theatre, a charitable company registered by guarantee in England & Wales.