ALBERTS CAFE LTD - Filleted accounts

Registered number

11708390

ALBERTS CAFE LTD

Filleted Accounts

31 December 2025

ALBERTS CAFE LTD
Registered number:		11708390
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		15,000			50,000
Tangible assets	4		128,883			5,767
			143,883			55,767

Current assets
Stocks		2,600			2,100
Debtors	5	10,950			-
Cash at bank and in hand		18,883			36,872
		32,433			38,972

Creditors: amounts falling due within one year	6	(17,960)			(5,425)

Net current assets			14,473			33,547

Total assets less current liabilities			158,356			89,314

Creditors: amounts falling due after more than one year	7		(145,944)			-



Net assets			12,412			89,314

Capital and reserves
Called up share capital			100			100
Profit and loss account			12,312			89,214

Shareholder's funds			12,412			89,314

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.




Ahmet Garip
Director
Approved by the board on 14 September 2026

ALBERTS CAFE LTD
Notes to the Accounts
for the year ended 31 December 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Prior Period Adjustment – Goodwill Amortisation During the preparation of the financial statements for the year ended 31 December 2025, it was identified that amortisation on goodwill had not been recorded for the years 2019 to 2024. A prior period adjustment has been made to recognise cumulative amortisation of £30,000 relating to these years. This adjustment has been recorded directly in the Profit and Loss Account (Balance Sheet) as a correction of prior period errors in accordance with FRS 102 Section 10. The adjustment does not affect the profit for the current year. Amortisation for the current year amounts to £5,000, resulting in a net book value of £15,000 at 31 December 2025.

	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:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years

	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					2025		2024
Number							Number

	Average number of persons employed by the company					11		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							50,000
	At 31 December 2025							50,000

	Amortisation
	At 1 January 2025							30,000
	Provided during the year							5,000
	At 31 December 2025							35,000

	Net book value
	At 31 December 2025							15,000
	At 31 December 2024							20,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	-		7,209		-		7,209
	Additions	92,626		-		37,873		130,499
	At 31 December 2025	92,626		7,209		37,873		137,708

	Depreciation
	At 1 January 2025	-		1,442		-		1,442
	Charge for the year	3,074		1,153		3,156		7,383
	At 31 December 2025	3,074		2,595		3,156		8,825

	Net book value
	At 31 December 2025	89,552		4,614		34,717		128,883
	At 31 December 2024	-		5,767		-		5,767


5	Debtors					2025		2024
£							£

	Other debtors					10,950		-


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

	Trade creditors					25,534		1,574
	Taxation and social security costs					2,336		13,777
	Other creditors					(9,910)		(9,926)
						17,960		5,425


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					145,944		-


8	Other information

	ALBERTS CAFE LTD is a private company limited by shares and incorporated in England. Its registered office is: