Caffe Manna Limited

Caffe Manna Limited
Contents Page
For the year ended 30 November 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Caffe Manna Limited Accountants' Report For the year ended 30 November 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Caffe Manna Limited for the year ended 30 November 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caffe Manna Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Caffe Manna Limited , as a body, in accordance with the terms of our engagement letter dated 12 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caffe Manna Limited and state those matters that we have agreed to state to the Board of Directors of Caffe Manna Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caffe Manna Limited and its Board of Directors as a body for our work or for this report It is your duty to ensure that Caffe Manna Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Caffe Manna Limited. You consider that Caffe Manna Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Caffe Manna Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 12 February 2026 1

Caffe Manna Limited
Accountants' Report
For the year ended 30 November 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Caffe Manna Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Caffe Manna Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Caffe Manna Limited , as a body, in accordance with the terms of our engagement letter dated 12 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Caffe Manna Limited and state those matters that we have agreed to state to the Board of Directors of Caffe Manna Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caffe Manna Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Caffe Manna Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Caffe Manna Limited. You consider that Caffe Manna Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Caffe Manna Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
12 February 2026

1

Caffe Manna Limited
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	4	65,000	65,000
Tangible fixed assets	5	14,104	18,143
		79,104	83,143
Current assets
Stocks		2,710	2,800
Debtors		215	770
Cash at bank and in hand		52,797	32,801
		55,722	36,371
Creditors: amount falling due within one year		(38,998)	(30,517)
Net current assets		16,724	5,854

Total assets less current liabilities		95,828	88,997
Creditors: amount falling due after more than one year		(3,280)	(17,000)
Provisions for liabilities		(3,802)	(3,598)
Net assets		88,746	68,399

Capital and reserves
Called up share capital		4	4
Profit and loss account		88,742	68,395
Shareholders' funds		88,746	68,399

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 12 February 2026 and were signed on its behalf by:

-------------------------------
Angela Edwards
Director

2

Caffe Manna Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

Caffe Manna Limited is a private company, limited by shares, registered in England and Wales, registration number 10501127, registration address Bank House 6-8 Church Street, Adlington, Chorley, Lancashire, PR7 4EX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.

Staff Costs

	2025 £	2024 £
Wages and salaries	231,542	219,202
Social security costs	7,773	4,314
Pension costs, defined contribution plan	5,840	5,309
	245,155	228,825

3.	Average number of employees Average number of employees during the year was 18 (2024 : 18).

4.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	65,000	65,000
Additions	-	-
Disposals	-	-
At 30 November 2025	65,000	65,000
Net book values
At 30 November 2025	65,000	65,000
At 30 November 2024	65,000	65,000

5.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 December 2024	25,531	14,578	40,109
Additions	2,918	-	2,918
Disposals	-	(2,400)	(2,400)
At 30 November 2025	28,449	12,178	40,627
Depreciation
At 01 December 2024	12,672	9,294	21,966
Charge for year	3,836	721	4,557
On disposals	-	-	-
At 30 November 2025	16,508	10,015	26,523
Net book values
Closing balance as at 30 November 2025	11,941	2,163	14,104
Opening balance as at 01 December 2024	12,859	5,284	18,143

3


Registered Number: 10501127
England and Wales
CAFFE MANNA LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025