Terra Nova Cafe Ltd - Filleted accounts

Registered number

08702406

Terra Nova Cafe Ltd

Filleted Accounts

30 September 2025

Terra Nova Cafe Ltd
Registered number:		08702406
Balance Sheet
as at 30 September 2025

Notes		2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		92,357		86,260

Current assets
Stocks		4,000		4,000
Debtors	4	7,000		7,000
Cash at bank and in hand		103,028		136,754
		114,028		147,754

Creditors: amounts falling due within one year	5	(67,589)		(90,658)

Net current assets			46,439		57,096

Net assets			138,796		143,356

Capital and reserves
Called up share capital			1		1
Profit and loss account			138,795		143,355

Shareholder's funds			138,796		143,356

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N P Lukaris
Director
Approved by the board on 28 August 2026

Terra Nova Cafe Ltd
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment		20% reducing balance
	Motor vehicles		20% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.






2	Employees			2025	2024
				Number	Number

	Average number of persons employed by the company			21	23


3	Tangible fixed assets
		Land and buildings	Plant and machinery etc	Motor vehicles	Total
		£	£	£	£
	Cost
	At 1 October 2024	72,078	28,127	10,995	111,200
	Additions	-	1,708	10,000	11,708
	Disposals	-	-	(10,995)	(10,995)
	At 30 September 2025	72,078	29,835	10,000	111,913

	Depreciation
	At 1 October 2024	-	15,511	9,429	24,940
	Charge for the year	-	2,545	1,500	4,045
	On disposals	-	-	(9,429)	(9,429)
	At 30 September 2025	-	18,056	1,500	19,556

	Net book value
	At 30 September 2025	72,078	11,779	8,500	92,357
	At 30 September 2024	72,078	12,616	1,566	86,260


4	Debtors			2025	2024
				£	£

	Other debtors			7,000	7,000


5	Creditors: amounts falling due within one year			2025	2024
				£	£

	Bank loans and overdrafts			7,039	17,366
	Trade creditors			1,004	11,933
	Taxation and social security costs			44,624	50,967
	Other creditors			14,922	10,392
				67,589	90,658


6	Loans to directors

	At the year end the company owed the directors £14,442 (£9,912)



7	Controlling party

	The controlling party is N Lukaris.


8	Other information

	Terra Nova Cafe Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Tregarth Lodge
	Creigiau
	Cardiff
	CF15 9NN