The Lilliput Court Cafe Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 9975728

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		28,573		34,287

			28,573		34,287
CURRENT ASSETS
Stocks	6	390		400
Debtors	7	10,958		10,583
Cash at bank and in hand		1,826		7,368

		13,174		18,351
Creditors: Amounts Falling Due Within One Year	8	(27,810 )		(37,976 )

NET CURRENT ASSETS (LIABILITIES)			(14,636 )		(19,625 )

TOTAL ASSETS LESS CURRENT LIABILITIES			13,937		14,662

Creditors: Amounts Falling Due After More Than One Year	9		(179,648 )		(184,795 )

NET LIABILITIES			(165,711 )		(170,133 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(165,712 )		(170,134 )

SHAREHOLDERS' FUNDS			(165,711)		(170,133)

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The Lilliput Court Cafe Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Harald Bret

Director

11 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Lilliput Court Cafe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9975728 . The registered office is 2 Saville Row, Bath, BANES, BA1 2QP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of the business and a fair value of the separable net assets. It was amortised to profit and loss account over its estimated economic life of 5 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Over 15 year lease
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.6. Stocks and Work in Progress

Stocks are valued at cost after making due allowance for obsolete and slow-moving stocks.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including the director, during the year was as follows:

	2026	2025
Office and administration	1	1
Cafe	12	11

	13	12

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The Lilliput Court Cafe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	83,500

As at 31 January 2026	83,500

Amortisation
As at 1 February 2025	83,500

As at 31 January 2026	83,500

Net Book Value
As at 31 January 2026	-

As at 1 February 2025	-

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	55,413	36,699	18,647	141	110,900
Additions	-	1,769	-	-	1,769
Disposals	-	(90 )	(658 )	-	(748 )

As at 31 January 2026	55,413	38,378	17,989	141	111,921

Depreciation
As at 1 February 2025	31,981	30,238	14,297	97	76,613
Provided during the period	4,138	2,040	1,041	11	7,230
Disposals	-	(23 )	(472 )	-	(495 )

As at 31 January 2026	36,119	32,255	14,866	108	83,348

Net Book Value
As at 31 January 2026	19,294	6,123	3,123	33	28,573

As at 1 February 2025	23,432	6,461	4,350	44	34,287

6. Stocks

	2026	2025
	£	£
Stock	390	400

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The Lilliput Court Cafe Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	1,958	1,583
Due after more than one year
Deposits	9,000	9,000

	10,958	10,583

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	3,090	3,925
Bank loans and overdrafts	5,287	12,918
PAYE/NI	1,894	1,883
VAT	6,915	8,691
Net wages	2,207	2,372
Accruals and deferred income	7,607	8,139
Intercompany Accounts	810	48

	27,810	37,976

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	5,018
Director's loan account	179,648	179,777

	179,648	184,795

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

H E Bret - Director's loan to The Lilliput Court Cafe £179,648 (2025 : £179,777)

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr Harald Bret by virtue of his ownership of 100% of the issued share capital in the company.

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