Company Registration No. 15263403 (England and Wales)
Cafelat International Limited
Unaudited accounts
for the year ended 30 November 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cafelat International 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
Cafelat International Limited for the year ended
30 November 2025 as set out on pages
3 -
5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Cafelat International Limited, as a body, in accordance with the terms of our engagement letter dated 24 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Cafelat International Limited and state those matters that we have agreed to state to the Board of Directors of Cafelat International Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cafelat International Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cafelat International 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 of Cafelat International Limited. You consider that Cafelat International 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 Cafelat International 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.
CFO360 Advisors Ltd
Chartered Accountants
483 Green Lanes
London
N13 4BS
24 August 2026
Cafelat International Limited
Statement of financial position
as at 30 November 2025
Tangible assets
4,568
1,664
Inventories
255,614
189,955
Cash at bank and in hand
727,150
616,721
Creditors: amounts falling due within one year
(389,753)
(649,259)
Net current assets
641,486
271,594
Net assets
646,054
273,258
Called up share capital
100
100
Profit and loss account
645,954
273,158
Shareholders' funds
646,054
273,258
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by
Keiko Kato
Director
Company Registration No. 15263403
Cafelat International Limited
Notes to the Accounts
for the year ended 30 November 2025
Cafelat International Limited is a private company, limited by shares, registered in England and Wales, registration number 15263403. The registered office is Werran House, 25b Caxton Road, Bedford, Bedfordshire, MK41 0LF, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
48,475
121,214
Cafelat International Limited
Notes to the Accounts
for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
253,230
546,086
Taxes and social security
123,564
92,034
Other creditors
1,963
6,634
Loans from directors
4,408
-
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).