Vanessa's Delicatessen and Cafe Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08331707 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

VANESSA'S DELICATESSEN AND CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S V Barker

V C Barker

REGISTERED OFFICE:

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

REGISTERED NUMBER:

08331707 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

696,828

547,363

CURRENT ASSETS

Stocks

15,421

13,644

Debtors

5

34,414

17,998

Cash at bank and in hand

160,118

107,292

209,953

138,934

CREDITORS

Amounts falling due within one year

6

364,570

199,408

NET CURRENT LIABILITIES

(154,617

)

(60,474

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

542,211

486,889

CREDITORS

Amounts falling due after more than one
year

7

(239,999

)

(261,333

)

PROVISIONS FOR LIABILITIES

(48,250

)

(27,501

)

NET ASSETS

253,962

198,055

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

253,862

197,955

SHAREHOLDERS' FUNDS

253,962

198,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

S V Barker - Director

V C Barker - Director

1.	STATUTORY INFORMATION

Vanessa's Delicatessen and Cafe Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents income from café and delicatessen sales and is recognised on the exchange of goods.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Improvements to property

-

Straight line over 15 years

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the statement of income and retained earnings over the period to which they relate.

Pension costs and other post-retirement benefits

The company has implemented an auto-enrolment pension in respect of all employees. Contributions are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 44 (2024 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 January 2025

339,833

557,253

897,086

Additions

-

257,217

At 31 December 2025

339,833

814,470

1,154,303

DEPRECIATION

At 1 January 2025

6,797

342,926

349,723

Charge for year

6,797

100,955

107,752

At 31 December 2025

13,594

443,881

457,475

NET BOOK VALUE

At 31 December 2025

326,239

370,589

696,828

At 31 December 2024

333,036

214,327

547,363

The net book value of tangible fixed assets includes £NIL (2024 - £ 47,225 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other debtors

34,414

17,998

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

21,333

Hire purchase contracts

-

4,676

Trade creditors

97,145

83,736

Amounts owed to group undertakings

179,513

45,513

Taxation and social security

55,070

34,942

Other creditors

11,509

9,208

364,570

199,408

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Bank loans

239,999

261,333

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

154,666

176,000

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Bank loans

261,332

282,666

Hire purchase contracts

-

4,676

261,332

287,342

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

100

Ordinary shares

£1

100