Cafepoint LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC355592 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CAFEPOINT LLP

Page

General Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

Mr G K Lewis

Mr N J E Mynott

Ms A R Mynott

Mr O E Mynott

REGISTERED OFFICE:

13 Highams Business Park

Blackhorse Lane

London

E17 6SH

REGISTERED NUMBER:

OC355592 (England and Wales)

ACCOUNTANTS:

Raffingers Holdings Limited

Chartered Accountants

19-20 Bourne Court

Southend Road

Woodford Green

Essex

IG8 8HD

FIXED ASSETS

Tangible assets

4

885,943

606,639

CURRENT ASSETS

Stocks

257,399

403,666

Debtors

1,427,399

1,057,250

Cash at bank and in hand

461,560

596,532

2,146,358

2,057,448

CREDITORS

Amounts falling due within one year

1,873,854

1,600,100

NET CURRENT ASSETS

272,504

457,348

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,158,447

1,063,987

CREDITORS

Amounts falling due after more than one year

73,611

29,800

NET ASSETS ATTRIBUTABLE TO
MEMBERS

1,084,836

1,034,187

LOANS AND OTHER DEBTS DUE TO
MEMBERS

6

1,071,116

1,020,467

MEMBERS' OTHER INTERESTS

Capital accounts

13,720

1,084,836

1,034,187

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

6

1,071,116

1,020,467

Members' other interests

13,720

1,084,836

1,034,187

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 25 September 2026 and were signed by:

Mr N J E Mynott - Designated member

1.	STATUTORY INFORMATION

Cafepoint LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures, fittings and equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer 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 profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

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.	EMPLOYEE INFORMATION

The average number of employees during the year was 39 (2025 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,193,120

Additions

705,034

Disposals

(221,859

)

At 31 March 2026

1,676,295

DEPRECIATION

At 1 April 2025

586,481

Charge for year

309,359

Eliminated on disposal

(105,488

)

At 31 March 2026

790,352

NET BOOK VALUE

At 31 March 2026

885,943

At 31 March 2025

606,639

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

480,602

Additions

349,000

Disposals

(206,260

)

At 31 March 2026

623,342

DEPRECIATION

At 1 April 2025

207,024

Charge for year

137,762

Eliminated on disposal

(92,590

)

At 31 March 2026

252,196

NET BOOK VALUE

At 31 March 2026

371,146

At 31 March 2025

273,578

5.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

Bank loans

8,000

56,000

Hire purchase contracts

133,611

76,733

141,611

132,733

The bank loans are secured by way of a fixed and floating charge over the assets of the limited liability partnership.

The hire purchase contracts are secured over the assets to which they relate.

6.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Other creditors take priority over loans and other debts due to members.

7.	RELATED PARTY DISCLOSURES

During the year, the LLP purchased goods and services totalling £3,979 (2025: nil) from COS Systems Limited, a company under common control until December 2025.

In the prior year, trade debtors included £2,375 due from COS Systems Limited, and trade creditors included £10,827 due to COS Systems Limited.

In the prior year, the LLP also had a non-trade balance of £257,317 owing to COS Systems Limited at the balance sheet date. This balance was fully settled during the current year.