JOEY'S CAFÉ LTD - Accounts

JOEY'S CAFÉ LTD
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

JOEY'S CAFÉ LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Empower Accounting & Finance Ltd 31 March 2026 .................................................... Empower Accounting & Finance Ltd 1 Pye Road Heswall Wirral CH60 0DB 21 September 2026 1

JOEY'S CAFÉ LTD
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Empower Accounting & Finance Ltd
31 March 2026

....................................................

Empower Accounting & Finance Ltd
1 Pye Road
Heswall
Wirral
CH60 0DB
21 September 2026

1

JOEY'S CAFÉ LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	148,091	122,974
		148,091	122,974
Current assets
Stocks		14,344	22,591
Debtors		69,987	10,604
Cash at bank and in hand		116,956	61,317
		201,287	94,512
Creditors: amount falling due within one year		(202,329)	(161,719)
Net current assets		(1,042)	(67,207)

Total assets less current liabilities		147,049	55,767
Net assets		147,049	55,767

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		147,048	55,766
Shareholders' funds		147,049	55,767

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 21 September 2026 and were signed by:

-------------------------------
Joe Beaumont
Director

2

JOEY'S CAFÉ LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

JOEY'S CAFÉ LTD is a private company, limited by shares, registered in England and Wales, registration number 13273738, registration address Garden Cottage Wray Castle, Low Wray, Ambleside, LA22 0JA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33.33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 21 (2025 : 24).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	76,459	101,358	4,534	182,351
Additions	18,000	40,875	-	58,875
Disposals	-	-	-	-
At 31 March 2026	94,459	142,233	4,534	241,226
Depreciation
At 01 April 2025	14,876	41,086	3,415	59,377
Charge for year	14,417	18,799	542	33,758
On disposals	-	-	-	-
At 31 March 2026	29,293	59,885	3,957	93,135
Net book values
Closing balance as at 31 March 2026	65,166	82,348	577	148,091
Opening balance as at 01 April 2025	61,583	60,272	1,119	122,974

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

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