Company Registration No. NI696874 (Northern Ireland)
Cafe2u North Down Limited
Unaudited accounts
for the year ended 31 May 2026
Cafe2u North Down Limited
Statement of financial position
as at 31 May 2026
Intangible assets
-
20,112
Cash at bank and in hand
24,051
352
Creditors: amounts falling due within one year
(114,774)
(136,113)
Net current liabilities
(90,723)
(122,402)
Net liabilities
(90,723)
(63,513)
Called up share capital
1
1
Profit and loss account
(90,724)
(63,514)
Shareholders' funds
(90,723)
(63,513)
For the year ending 31 May 2026 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 director acknowledges his 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 and authorised for issue on 3 September 2026 and were signed on its behalf by
Kevin Barrett
Director
Company Registration No. NI696874
Cafe2u North Down Limited
Notes to the Accounts
for the year ended 31 May 2026
Cafe2u North Down Limited is a private company, limited by shares, registered in Northern Ireland, registration number NI696874. The registered office is 52 Mountstewart Road, Newtownards, BT22 2AX, Northern Ireland.
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.
The director believes that the company Cafe2u North Down Limited has adequate resources available to enable it to continue to meet its ongoing obligations as and when they fall due for at least a period of 12 months from the date of approval of the financial statements. Accordingly, the company continues to adopt the going concern basis in preparation of its financial statements.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of food & drink is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Motor vehicles
20% Straight Line
Fixtures & fittings
20% Straight Line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Cafe2u North Down Limited
Notes to the Accounts
for the year ended 31 May 2026
4
Intangible fixed assets
Other
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 June 2025
64,315
314
64,629
Disposals
(64,315)
(314)
(64,629)
At 1 June 2025
25,726
126
25,852
Charge for the year
10,034
63
10,097
On disposals
(35,760)
(189)
(35,949)
At 31 May 2025
38,589
188
38,777
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Loans from directors
108,106
134,748
Cafe2u North Down Limited
Notes to the Accounts
for the year ended 31 May 2026
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Average number of employees
During the year the average number of employees was 0 (2025: 1).