Company registration number: 06410861
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
KAY'S CAFE LIMITED
Pages for filing with the Registrar
Company registration number: 06410861
KAY'S CAFE LIMITED
Balance sheet
as at 31 October 2025
31 Oct 25 31 Oct 24
Note £ £ £ £
Fixed assets
Intangible assets 4 14,996 22,493
Tangible assets 5 5,541 5,010
20,537 27,503
Current assets
Stocks 3,400 3,400
Debtors 1,719 2,415
Cash at bank and in hand 28,308 31,866
33,427 37,681
Creditors: amounts falling due within one year
(35,892) (34,481)
Net current (liabilities)/assets (2,465) 3,200
Total assets less current liabilities 18,072 30,703
NET ASSETS 18,072 30,703
Capital and reserves
Called up share capital 1 1
Profit and loss account 18,071 30,702
TOTAL EQUITY 18,072 30,703
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 06410861
KAY'S CAFE LIMITED
Balance sheet - continued
as at 31 October 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mrs K Boutell, Director
31 July 2026
2
KAY'S CAFE LIMITED
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
KAY'S CAFE LIMITED is a private company registered in England and Wales. Its registered number is 06410861. The company is limited by shares. Its registered office is 90 Ollerton Road, Barnsley, South Yorkshire, S71 3DP.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short leasehold property - In accordance with the property.
Plant and machinery etc.:
Fixtures & fittings - 15% reducing balance
Computer equipment - 15% reducing balance
3
KAY'S CAFE LIMITED
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 9 (2024 - 9).
4 Intangible assets
Goodwill
£
Cost
At 1 November 2024 149,949
At 31 October 2025 149,949
Amortisation
At 1 November 2024 127,456
Charge for year 7,497
At 31 October 2025 134,953
Net book value
At 31 October 2025 14,996
At 31 October 2024 22,493
4
KAY'S CAFE LIMITED
Notes to the financial statements - continued
for the year ended 31 October 2025
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 November 2024 3,000 24,090 27,090
Additions - 1,530 1,530
At 31 October 2025 3,000 25,620 28,620
Depreciation
At 1 November 2024 3,000 19,080 22,080
Charge for year - 999 999
At 31 October 2025 3,000 20,079 23,079
Net book value
At 31 October 2025 - 5,541 5,541
At 31 October 2024 - 5,010 5,010
6 Advances, credit and guarantees granted to directors
At the reporting date, the company was indebted to a director in the sum of £20,334 (2023: £20,336). There are no formal repayment terms attached to this loan and interest is not being charged.

5