REGISTERED NUMBER: 04502423 (England and Wales)

Cafe Connections Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

315,744

411,411

CURRENT ASSETS

Stocks

623,275

553,295

Debtors

5

1,075,806

1,119,528

Cash at bank and in hand

889,074

1,190,318

2,588,155

2,863,141

CREDITORS

Amounts falling due within one year

6

732,217

1,011,994

NET CURRENT ASSETS

1,855,938

1,851,147

TOTAL ASSETS LESS CURRENT LIABILITIES

2,171,682

2,262,558

CREDITORS

Amounts falling due after more than one year

7

-

(16,667

)

PROVISIONS FOR LIABILITIES

(46,850

)

(50,528

)

NET ASSETS

2,124,832

2,195,363

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

2,124,732

2,195,263

SHAREHOLDERS' FUNDS

2,124,832

2,195,363

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

S J Cargill - Director

S A Cargill - Director

1.	STATUTORY INFORMATION

Cafe Connections Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04502423

Registered office:

25 Riverside Way

Uxbridge

Middlesex

UB8 2YF

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 January 2025

and 31 December 2025

57,496

351,972

140,452

549,920

DEPRECIATION

At 1 January 2025

5,750

97,644

35,115

138,509

Charge for year

5,750

63,582

26,335

95,667

At 31 December 2025

11,500

161,226

61,450

234,176

NET BOOK VALUE

At 31 December 2025

45,996

190,746

79,002

315,744

At 31 December 2024

51,746

254,328

105,337

411,411

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

587,409

718,169

Other debtors

488,397

401,359

1,075,806

1,119,528

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

40,000

Trade creditors

376,379

344,527

Taxation and social security

41,739

96,258

Other creditors

314,099

531,209

732,217

1,011,994

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

16,667

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	OTHER FINANCIAL COMMITMENTS

The company has financial commitments outstanding at 31 December 2025 in respect of its leased premises and other various leases of £4,022,593 (2024 £4,547,613).

10.	RELATED PARTY DISCLOSURES

At 31 December 2025 the following amounts were due to the following directors:

S J Cargill £1,761 (2024 - £6,285)

S A Cargill £9,583 (2024 - £39,215)

No interest has been charged.