REGISTERED NUMBER: 02657370 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CHARLBURY DELI AND CAFE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Wells

REGISTERED OFFICE:

The Corner House

Market Street

Charlbury

Chipping Norton

Oxfordshire

OX7 3PN

REGISTERED NUMBER:

02657370 (England and Wales)

ACCOUNTANTS:

Bronsens Accountants Limited

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

7,172

1,985

CURRENT ASSETS

Stocks

8,225

13,018

Debtors

5

4,947

13,336

Cash at bank and in hand

19,179

33,795

32,351

60,149

CREDITORS

Amounts falling due within one year

6

30,377

49,741

NET CURRENT ASSETS

1,974

10,408

TOTAL ASSETS LESS CURRENT LIABILITIES

9,146

12,393

CREDITORS

Amounts falling due after more than one year

7

30,699

21,636

NET LIABILITIES

(21,553

)

(9,243

)

CAPITAL AND RESERVES

Called up share capital

58,125

58,125

Share premium

1,820

1,820

Retained earnings

(81,498

)

(69,188

)

SHAREHOLDERS' FUNDS

(21,553

)

(9,243

)

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 director acknowledges his 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 director and authorised for issue on 25 September 2026 and were signed by:

Mr D Wells - Director

1.	STATUTORY INFORMATION

Charlbury Deli 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis. The director will continue to support the company in order for it to meet it's financial obligations as they fall due.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

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 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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

13,223

6,544

372

20,139

Additions

-

7,081

-

7,081

At 31 December 2025

13,223

13,625

372

27,220

DEPRECIATION

At 1 January 2025

11,780

6,250

124

18,154

Charge for year

330

1,440

124

1,894

At 31 December 2025

12,110

7,690

248

20,048

NET BOOK VALUE

At 31 December 2025

1,113

5,935

124

7,172

At 31 December 2024

1,443

294

248

1,985

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,537

1,408

Other debtors

-

6,000

Accrued income

675

-

Prepayments

2,735

5,928

4,947

13,336

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

937

5,000

Trade creditors

18,026

28,317

Social security and other taxes

1,049

5,490

VAT

5,850

6,398

Other creditors

304

302

Accrued expenses

4,211

4,234

30,377

49,741

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans - 1-2 years

4,924

5,000

Bank loans - 2-5 years

15,775

15,000

Bank loans more 5 yr by instal

-

1,636

Other loans - 1-2 years

10,000

-

30,699

21,636

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,636