CAMBRIDGE EATERY LIMITED - Filleted accounts

Registered number

11755772

CAMBRIDGE EATERY LIMITED

Filleted Accounts

31 January 2026

CAMBRIDGE EATERY LIMITED
Registered number:		11755772
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		165,068			168,939

Current assets
Stocks		1,478			1,545
Debtors	4	5,689			3,906
Cash at bank and in hand		33,961			39,416
		41,128			44,867

Creditors: amounts falling due within one year	5	(43,613)			(35,454)

Net current (liabilities)/assets			(2,485)			9,413

Total assets less current liabilities			162,583			178,352

Creditors: amounts falling due after more than one year	6		(3,422)			(13,534)



Net assets			159,161			164,818

Capital and reserves
Called up share capital			100			100
Profit and loss account			159,061			164,718

Shareholders' funds			159,161			164,818

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.




Khaled Ahmed
Director
Approved by the board on 7 September 2026

CAMBRIDGE EATERY LIMITED
Notes to the Accounts
for the year ended 31 January 2026


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:

	Plant and machinery	10% 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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 February 2025	117,496		62,016		179,512
	Additions	-		1,415		1,415
	At 31 January 2026	117,496		63,431		180,927

	Depreciation
	At 1 February 2025	-		10,573		10,573
	Charge for the year	-		5,286		5,286
	At 31 January 2026	-		15,859		15,859

	Net book value
	At 31 January 2026	117,496		47,572		165,068
	At 31 January 2025	117,496		51,443		168,939


4	Debtors			2026		2025
£					£

	Trade debtors			5,689		3,906


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			12,179		11,565
	Taxation and social security costs			24,336		18,858
	Other creditors			7,098		5,031
				43,613		35,454


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			3,422		13,534


7	Other information

	CAMBRIDGE EATERY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	17 Plumbers Row
	Unit D
	Upper Ground Floor
	London
	E1 1EQ